Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-17 - Beer and Malt Beverage Tax
Section 5703-17-01 - Definitions
Universal Citation: OH Admin Code 5703-17-01
Current through all regulations passed and filed through September 16, 2024
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.
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
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