Statutes, codes, and regulations
Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-17 - Beer and Malt Beverage Tax
Section 5703-17-01 - Definitions

Ohio Admin. Code 5703-17-01

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Current through all regulations passed and filed through December 9, 2024
Section 5703-17-01 - Definitions

As used in Chapters 4301., 4303., 4305. and 4307. of the Revised Code:

"Barrels" includes barrels, kegs, and any other containers having a capacity of more than one gallon, or one hundred twenty-eight fluid ounces.

"Bottles" and "cans" include glass, metal, paper or other containers having a capacity of one gallon, or one hundred twenty-eight fluid ounces, or less.

Ohio Admin. Code 5703-17-01

Five Year Review (FYR) Dates: 11/14/2023 and 11/14/2028
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 4301.01, 4307.04, 4307.01, 4305.01, 4301.42, 4301.18
Prior Effective Dates: 07/20/1939, 10/21/1967, 10/26/2017
Effective: 10/26/2017
Five Year Review (FYR) Dates: 8/11/2017 and 10/26/2022
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 4301.01, 4307.04, 4307.01, 4305.01, 4301.42, 4301.18
Prior Effective Dates: 7/20/39; 10/21/67