Ohio § 4303.332
Full text of Ohio Ohio Revised Code § 4303.332, with citation guidance and answers to common questions.
§ 4303.332.
(A) Both of the following are exempt from the taxes levied under sections 4301.42 and 4305.01 of the Revised Code on beer sold or distributed in this state: (1) An A-1c permit holder in this state with a total production of beer, wherever produced,
that does not exceed nine million three hundred thousand gallons in a calendar year; (2) An S-1 permit holder with a total production of beer, wherever produced, that does
not exceed nine million three hundred thousand gallons in a calendar year. The exemption may be claimed monthly against taxes levied under one or more of those
sections as the reports required by section 4303.33 of the Revised Code are due. At the time the report for December is due for a calendar year during which a permit
holder claimed an exemption under this section, if the permit holder has paid the
tax levied under sections 4301.42 and 4305.01 of the Revised Code , the permit holder may claim a refund of such tax paid during the calendar year or
shall remit any additional tax due because the permit holder did not qualify for the
exemption on the December report. For the purpose of providing this refund, taxes previously paid under section 4303.33 of the Revised Code during the calendar year shall not be considered final until the December report
is filed. (B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds
authorized by this section.
Frequently Asked Questions About Ohio § 4303.332
What does Ohio Revised Code § 4303.332 cover?
Section 4303.332 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 4303.332?
A common citation format is "Ohio Revised Code § 4303.332" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 4303.332 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.