Ohio § 4303.333
Full text of Ohio Ohio Revised Code § 4303.333, with citation guidance and answers to common questions.
§ 4303.333.
(A) An A-2 or A-2f permit holder in this state or S-1 or S-2 permit holder whose total
production of wine, wherever produced, which but for this exemption is taxable under section 4301.43 of the Revised Code does not exceed five hundred thousand gallons in a calendar year, shall be allowed
an exemption from the taxes levied under section 4301.43 of the Revised Code on wine produced and sold or distributed in this state. The exemption may be claimed monthly against current taxes levied under such section
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 section 4301.43 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 it 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 § 4303.333
What does Ohio Revised Code § 4303.333 cover?
Section 4303.333 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 § 4303.333?
A common citation format is "Ohio Revised Code § 4303.333" (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 § 4303.333 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.