Ohio § 4301.54
Full text of Ohio Ohio Revised Code § 4301.54, with citation guidance and answers to common questions.
§ 4301.54.
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.
Frequently Asked Questions About Ohio § 4301.54
What does Ohio Revised Code § 4301.54 cover?
Section 4301.54 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 § 4301.54?
A common citation format is "Ohio Revised Code § 4301.54" (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 § 4301.54 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.