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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5703 Department of Taxation |
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Chapter5703-17. Beer and Malt Beverage Tax |
5703-17-01. Definitions
Latest version.
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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.