Ohio Code § 4307.04
Ohio Code § 4307.04. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4307.04.
The tax commissioner shall enforce and administer sections 4301.42 , 4301.421 , 4301.422 , 4301.423 , 4301.424 , 4303.33 , 4303.331 , 4305.01 , and 4307.01 to 4307.12 of the Revised Code . The commissioner may adopt such rules as are necessary to carry out such sections
and may adopt different detail rules applicable to diverse methods and conditions
of sale of bottled beverages in this state. All books, papers, invoices, and records of any manufacturer, bottler, or wholesale
or retail dealer in this state, whether or not required under sections 4307.01 to 4307.12 of the Revised Code to be kept by that person, showing that person's sales receipts and purchases of
bottled beverages, shall at all times, during the usual business hours of the day,
be open for the inspection of the commissioner. The commissioner may investigate and examine the stock of bottled beverages in and
upon any premises where the same is placed, stored, or sold.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4307.04
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 4307.04 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 4307.04 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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