Ohio § 4301.42
Full text of Ohio Ohio Revised Code § 4301.42, with citation guidance and answers to common questions.
§ 4301.42.
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 .
Frequently Asked Questions About Ohio § 4301.42
What does Ohio Revised Code § 4301.42 cover?
Section 4301.42 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 § 4301.42?
A common citation format is "Ohio Revised Code § 4301.42" (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 § 4301.42 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.