reglab/housing_qa huggingface dataset:
Ohio Rev Code § 4301.42 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.42 | Tax on Sale of Beer in Sealed Bottles and Cans.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|For the purpose of providing revenue for the support of the state, a tax is hereby levied on the sale of beer in sealed bottles and cans having twelve ounces or less of liquid content, at the rate of fourteen one-hundredths of one cent on each ounce of liquid content or fractional part of each ounce of liquid content, and on such containers in excess of twelve ounces, at the rate of eighty-four one-hundredths of one cent on each six ounces of liquid content or fractional part of each six ounces of liquid content. Sections 4307.01 to 4307.12 of the Revised Code apply in the administration of that tax. Manufacturers, bottlers, and canners of beer, wholesale dealers in beer, and S-1 permit holders have the duty to pay the tax imposed by this section and are entitled to the privileges in the manner provided in section 4303.33 of the Revised Code. Last updated August 24, 2021 at 2:15 PM
Ohio Rev Code § 4301.423 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.423 | Crediting and Distribution of Tax Receipts.

Effective: July 19, 1995|Latest Legislation:  Senate Bill 188 - 121st General Assembly|The treasurer of state shall credit all moneys arising from each county's taxes levied under section 4301.421 or 4301.424 of the Revised Code as follows:(A) To the tax refund fund created by section 5703.052 of the Revised Code, amounts equal to the refunds from each tax as certified by the tax commissioner pursuant to section 4307.05 of the Revised Code;(B) Following the crediting of amounts pursuant to division (A) of this section:(1) To the permissive tax distribution fund, which is hereby created in the state treasury, an amount equal to ninety-eight per cent of the remainder collected;(2) To the local excise tax administration fund created by division (B)(2) of section 5743.024 of the Revised Code, an amount equal to two per cent of such remainder, for use by the tax commissioner in defraying costs the commissioner incurs in administering the tax.On or before the second working day of each month, the treasurer of state shall certify to the tax commissioner the amount of taxes levied in each county under section 4301.421 of the Revised Code and paid to the treasurer of state during the preceding month.On or before the tenth day of each month, the tax commissioner shall distribute the amount credited to the permissive tax distribution fund from such taxes during the preceding month by providing for payment in the appropriate amount to the county treasurer of each county in which the tax is levied, who shall credit the payment to the fund or account designated by the board of county commissioners or the board of directors of a convention facilities authority levying the tax.
Ohio Rev Code § 4301.432 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.432 | Tax on Sale and Distribution of Vermouth, Sparkling and Carbonated Wine and Champagne, and Other Wine.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|For the purpose of encouraging the grape industries of the state, a tax is hereby levied on the sale or distribution of vermouth, sparkling and carbonated wine and champagne, and other wine, except for known sacramental purposes, at the rate of two cents per wine gallon, the tax to be paid by the holders of A-2, A-2f, B-2a, B-5, S-1, and S-2 permits or by any other person selling or distributing wine upon which no such tax has been paid. The treasurer of state shall credit to the Ohio grape industries fund created under section 924.54 of the Revised Code the moneys the treasurer of state receives from this tax. Last updated August 24, 2021 at 2:16 PM
Ohio Rev Code § 4301.433 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.433 | Out-of State Wine Bottlers to Furnish Invoices.

Effective: October 11, 2002|Latest Legislation:  House Bill 371 - 124th General Assembly|In order to assist with the collection of the tax levied under section 4301.43 of the Revised Code, a supplier of wine that is bottled outside this state and that is shipped into and intended for sale within this state shall furnish to the tax commissioner two copies of the invoice for each shipment of that wine into this state. The supplier may furnish the invoice information electronically in a format prescribed by the tax commissioner. All such invoices and invoice information shall be open to public inspection during regular business hours.
Ohio Rev Code § 4301.44 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.44 | Tax Commissioner to Administer Liquor Taxes.

Effective: November 24, 1995|Latest Legislation:  House Bill 239 - 121st General Assembly|The tax commissioner shall exercise with respect to the administration of the tax imposed by sections 4301.43 and 4301.432 of the Revised Code all the powers and duties vested in or imposed upon him by sections 4307.04 to 4307.07 of the Revised Code. Manufacturers and bottlers of and wholesale dealers in wine have the duty to pay the tax imposed by sections 4301.43 and, if applicable, 4301.432 of the Revised Code and are entitled to the privileges in the manner provided in section 4301.33 of the Revised Code.
Ohio Rev Code § 4301.441 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.441 | Disclosure of Information Provided by Department of Taxation.

Effective: September 1, 2008|Latest Legislation:  Senate Bill 150 - 127th General Assembly|Any information provided to a state agency by the department of taxation in accordance with division (C)(11) of section 5703.21 of the Revised Code shall not be disclosed publicly by that agency, except for purposes of enforcement, to deny the renewal of a liquor permit, or to report such information to the alcohol and tobacco tax and trade bureau in the United States department of the treasury.
Ohio Rev Code § 4301.46 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.46 | Credit of Moneys Received.

Effective: November 15, 1981|Latest Legislation:  House Bill 694 - 114th General Assembly|Except as otherwise provided by law, moneys received into the state treasury from the taxes levied, penalties assessed, and sums recovered under Chapters 4301. and 4303. of the Revised Code shall be credited to the general revenue fund.
Ohio Rev Code § 4301.47 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.47 | Record Retention.

Effective: September 28, 2016|Latest Legislation:  House Bill 342 - 131st General Assembly|Every class A-1, A-1c, A-2, A-2f, and A-4 permit holder and each class B or S permit holder shall maintain and keep for a period of three years a record of the beer, wine, and mixed beverages purchased, distributed, or sold within this state by the permit holder, together with invoices, records, receipts, bills of lading, and other pertinent papers required by the tax commissioner and, upon demand by the tax commissioner, shall produce these records for a three-year period prior to the demand unless upon satisfactory proof it is shown that the nonproduction is due to causes beyond the permit holder's control.
Ohio Rev Code § 4301.48 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.48 | False Entries on Invoices or Containers Prohibited.

Effective: March 20, 1990|Latest Legislation:  Senate Bill 188 - 118th General Assembly|No person shall make any false entry upon an invoice or upon a container of beer, wine, or mixed beverages required to be made under this chapter and Chapters 4303. and 4307. of the Revised Code, or present any such false entry for the inspection of the tax commissioner.
Ohio Rev Code § 4301.49 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.49 | Prevention or Hindrance of Inspection.

Effective: July 19, 1995|Latest Legislation:  Senate Bill 188 - 121st General Assembly|No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer, wine, or mixed beverages subject to the tax imposed by section 4301.42, 4301.421, 4301.424, or 4301.43 of the Revised Code is manufactured, sold, or stored. No person shall prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under this chapter and Chapters 4305. and 4307. of the Revised Code.
Ohio Rev Code § 4301.50 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.50 | Distribution or Sale of Beverages Without Tax Prohibited.

Effective: July 19, 1995|Latest Legislation:  Senate Bill 188 - 121st General Assembly|No person, firm, or corporation or his or its employee or agent shall distribute or sell any beverage upon which the tax provided for by sections 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, and 4305.01 of the Revised Code has not been paid. Any person, firm, or corporation or his or its employee or agent who violates this section or any rule of the tax commissioner shall be subject to all penalties provided in division (A) of section 4307.99 of the Revised Code.
Ohio Rev Code § 4301.52 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.52 | Seizure of Wine, Mixed Beverage, or Beer Upon Which Tax Has Not Been Paid.

Effective: March 20, 1990|Latest Legislation:  Senate Bill 188 - 118th General Assembly|Whenever the tax commissioner or any of his deputies or employees authorized by him for such purpose discover any wine, mixed beverage, or beer, subject to tax under this chapter or Chapter 4303. or 4305. of the Revised Code, and upon which the tax has not been paid, the commissioner or such deputy or employee may forthwith seize such wine, mixed beverage, or beer, which is thereby forfeited to the state. The commissioner may within a reasonable time thereafter by a notice posted upon the premises where such seizure is made, or by publication in some newspaper having circulation in the county wherein such seizure is made, at least five days before the date of sale, sell such forfeited wine, mixed beverage, or beer, and from the proceeds of such sale shall collect the tax due together with a forfeiture of fifty per cent thereof and the costs incurred in such proceedings and pay the balance to the person in whose possession such forfeited wine, mixed beverage, or beer was found, provided that such seizure and sale shall not relieve any person from fine or imprisonment provided for violation of this chapter and Chapters 4303. and 4305. of the Revised Code. Such sale shall be made in the county where most convenient and economical. All moneys collected under this section shall be paid into the state treasury to the credit of the general revenue fund.
Ohio Rev Code § 4301.53 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.53 | Search Warrants - Seizure of Property.

Effective: July 1, 2007|Latest Legislation:  House Bill 241 - 126th General Assembly|The judge of a court of record may issue warrants to search a house, building, place, vehicle, watercraft, aircraft, or conveyance for beer, alcohol, or intoxicating liquor manufactured, possessed, stored, concealed, sold, furnished, given away, or transported in violation of Chapters 4301. and 4303. of the Revised Code, and the containers in which the same is found, or machinery, tools, implements, equipment, supplies, and materials used or kept for use in manufacturing beer or intoxicating liquor in violation of those chapters, and to seize any of that property and things found in it, together with the vehicle, watercraft, aircraft, or conveyance in which the same is found. The issuance of those warrants is subject in all respects to sections 2933.22 to 2933.27 of the Revised Code; except that any such vehicle, watercraft, aircraft, or other conveyance shall be returned to its owner upon execution by the owner of a bond with surety to the satisfaction of the enforcement agent of the department of public safety or other law enforcement officer making the seizure in an equal amount to its value, conditioned upon its return to the custody of such agent or officer on the day of trial to abide by the judgment of the court. Upon conviction of any violation of Chapters 4301. and 4303. of the Revised Code, any property found in the possession of the person convicted or the person's agent or employee shall be disposed of as provided in section 4301.45 of the Revised Code. If the accused is discharged by the judge or magistrate, such vehicle, watercraft, aircraft, or other conveyance shall be returned to its owner, and any bond given pursuant to this section shall be canceled. If the accused is the holder of a permit issued under Chapters 4301. and 4303. of the Revised Code, any beer, intoxicating liquor, or alcohol seized shall be disposed of as provided in section 4301.29 of the Revised Code, and any other property seized shall be returned to its owner by the officer having the custody or possession of such property. If the accused is not the holder of such a permit in force at the time, any beer, intoxicating liquor, or alcohol that was not illegally manufactured shall be forfeited to the state and shall forthwith be disposed of under sections 2981.11 to 2981.13 of the Revised Code. Illegally manufactured beer, intoxicating liquor, or alcohol, and other property, except as provided in this section, shall be destroyed, and any such beer, intoxicating liquor, or alcohol, or other property is hereby declared to be a public nuisance.
Ohio Rev Code § 4301.54 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.54 | Retaliatory Tax on Liquor Products Sold In, Delivered, or Shipped Into Ohio.

Effective: October 11, 2002|Latest Legislation:  House Bill 371 - 124th General Assembly|If the laws of another state, territory, or nation, or the rules and regulations of an administrative body in another state, territory, or nation, provide for the levy and collection of taxes, fees, and charges upon the products of Ohio manufacturers of wine or manufacturers or brewers of beer when those products are sold in, delivered, or shipped into the other state, territory, or nation, in excess of the taxes, fees, and charges levied and collected on the products of manufacturers or brewers of those states, territories, or nations, whether those taxes, fees, and charges are in the nature of an excise, sales, or import tax, or by whatever name designated, the tax commissioner shall levy and collect additional taxes, fees, and charges on the products of manufacturers of wine or manufacturers and brewers of beer of that other state, territory, or nation when sold in, delivered, or shipped into this state.The additional taxes, fees, and charges shall be in excess of those provided for in other sections of this chapter or Chapters 4303. and 4307. and section 4305.13 of the Revised Code, in the same proportion or in the same amount as taxes, fees, and charges levied and collected in the other state, territory, or nation upon the products of Ohio manufacturers of wine or manufacturers or brewers of beer are in excess of those levied and collected on the products of manufacturers and brewers of the other state, territory, or nation.If the laws of another state, territory, or nation, or the rules and regulations of an administrative body in another state, territory, or nation, provide for the levy and collection of taxes, fees, or charges against Ohio manufacturers of wine or manufacturers or brewers of beer for the privilege of doing business in that state, territory, or nation, like amounts shall be levied and collected on manufacturers or brewers of that state, territory, or nation for the privilege of doing business in this state.
Ohio Rev Code § 4301.55 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.55 | Retaliatory Tax on Liquor Products Transported, Manufactured or Warehoused in Ohio.

Effective: October 11, 2002|Latest Legislation:  House Bill 371 - 124th General Assembly|If the laws of another state, territory, or nation, or the rules and regulations of any administrative body in another state, territory, or nation, authorize or impose any tax, fee, or charge upon the right to transport or import into that state, territory, or nation any beer or wine manufactured in this state; or authorize or impose any different warehousing requirements or higher warehousing or inspection fees upon any beer or wine manufactured in this state and imported into or sold in that state, territory, or nation than are imposed upon beer and wine manufactured in that state, territory, or nation; or impose any higher fee for the privilege of selling or handling beer or wine manufactured in this state than is imposed for the privilege of handling or selling the same kind of beverages manufactured within that state, territory, or nation or any other state, territory, or nation, the tax commissioner shall levy and collect similar taxes, fees, and charges from licensees or persons selling in this state beer and wine manufactured in that other state, territory, or nation. The taxes, fees, and charges shall be in addition to the taxes, fees, and charges assessed and collected by the commissioner under section 4301.54 of the Revised Code.
Ohio Rev Code § 4301.56 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.56 | List of Permit Holders Furnished to Tax Commissioner for Administration of Liquor Taxes.

Effective: July 1, 1997|Latest Legislation:  Senate Bill 162 - 121st General Assembly|The division of liquor control shall on the first day of each month certify to the tax commissioner a list of the names and addresses of all holders of permits issued by it during the preceding month and then in force, together with a list of eliminations from any prior list. The taxation provisions of Chapters 4301. and 4303. of the Revised Code are laws which the commissioner is required to administer within the meaning of sections 5703.19 to 5703.37 5703.39, and 5703.41 of the Revised Code.
Ohio Rev Code § 4301.57 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.57 | Fines and Forfeited Bonds.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Money from fines and forfeited bonds collected under any of the penal laws of this state relating to the manufacture, importation, transportation, distritbution or sale of beer or intoxicating liquor shall be paid as follows: one half to the credit of the general revenue fund and one half to the treasury of the county where the prosecution is held.
Ohio Rev Code § 4301.58 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.58 | Permits Required.

Effective: September 1, 2008|Latest Legislation:  Senate Bill 150 - 127th General Assembly|(A) No person, personally or by the person's clerk, agent, or employee, who is not the holder of an A permit issued by the division of liquor control, in force at the time, and authorizing the manufacture of beer or intoxicating liquor, or who is not an agent or employee of the division authorized to manufacture such beer or intoxicating liquor, shall manufacture any beer or intoxicating liquor for sale, or shall manufacture spirituous liquor. (B) No person, personally or by the person's clerk, agent, or employee, who is not the holder of an A, B, C, D, E, F, G, I, or S permit issued by the division, in force at the time, and authorizing the sale of beer, intoxicating liquor, or alcohol, or who is not an agent or employee of the division or the tax commissioner authorized to sell such beer, intoxicating liquor, or alcohol, shall sell, keep, or possess beer, intoxicating liquor, or alcohol for sale to any persons other than those authorized by Chapters 4301. and 4303. of the Revised Code to purchase any beer or intoxicating liquor, or sell any alcohol at retail. This division does not apply to or affect the sale or possession for sale of any low-alcohol beverage.(C) No person, personally or by the person's clerk, agent, or employee, who is the holder of a permit issued by the division, shall sell, keep, or possess for sale any intoxicating liquor not purchased from the division or from the holder of a permit issued by the division authorizing the sale of such intoxicating liquor unless the same has been purchased with the special consent of the division. The division shall revoke the permit of any person convicted of a violation of division (C) of this section.
Ohio Rev Code § 4301.59 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.59 | False or Fraudulent Statement in Warehouse Receipts.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|No person, or his clerk, agent, or employee , shall make or issue any false or fraudulent statement, either orally or in writing, concerning the future value or use of any bonded warehouse receipt for spirituous liquor, or concerning the age, quality, quantity, ingredients, source, future value, or use of the spirituous liquor represented by such receipt for the purpose of promoting or inducing the sale or purchase of such receipt in this state.
Ohio Rev Code § 4301.60 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.60 | Illegal Transportation of Beer, Intoxicating Liquor, or Alcohol Prohibited.

Effective: July 1, 1997|Latest Legislation:  Senate Bill 162 - 121st General Assembly|No person, who is not the holder of an H permit, shall transport beer, intoxicating liquor, or alcohol in this state. This section does not apply to the transportation and delivery of beer, alcohol, or intoxicating liquor purchased or to be purchased from the holder of a permit issued by the division of liquor control, in force at the time, and authorizing the sale and delivery of the beer, alcohol, or intoxicating liquor so transported, or to the transportation and delivery of beer, intoxicating liquor, or alcohol purchased from the division or the tax commissioner, or purchased by the holder of an A or B permit outside this state and transported within this state by them in their own trucks for the purpose of sale under their permits.
Ohio Rev Code § 4301.63 (2021)
2021 Ohio Revised Code|Title 43 | Liquor|Chapter 4301 | Liquor Control Law|Section 4301.63 | Purchase of Beer or Intoxicating Liquor by Persons Under Twenty-One Prohibited.

Effective: July 31, 1987|Latest Legislation:  House Bill 419 - 117th General Assembly|Except as otherwise provided in this chapter, no person under the age of twenty-one years shall purchase beer or intoxicating liquor.