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2011 Ohio Revised Code
Title [43] XLIII LIQUOR
Chapter 4301: LIQUOR CONTROL LAW
4301.72 Liquor taxes are lien on property of permit holder.
Universal Citation:
OH Rev Code § 4301.72
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
The taxes imposed by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code and the permit fees imposed by Chapter 4303. of the Revised Code shall be a lien upon all property of the taxpayer or permit holder. If the surety on any bond required under Chapters 4301. and 4303. of the Revised Code makes payment of any sums due under any such bond, the surety shall be subrogated to any lien right on all property of the taxpayer or permit holder.
Effective Date: 10-01-1982
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