Ohio § 4301.432
Full text of Ohio Ohio Revised Code § 4301.432, with citation guidance and answers to common questions.
§ 4301.432.
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.
Frequently Asked Questions About Ohio § 4301.432
What does Ohio Revised Code § 4301.432 cover?
Section 4301.432 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 § 4301.432?
A common citation format is "Ohio Revised Code § 4301.432" (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 § 4301.432 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.