No person shall prevent or hinder the tax commissioner from making a full inspection of any place where beer, wine, or mixed beverages subject to the tax imposed by section 4301.42, 4301.421, 4301.424, or 4301.43 of the Revised Code is manufactured, sold, or stored. No person shall prevent or hinder the full inspection of invoices, books, records, or papers required to be kept under this chapter and Chapters 4305. and 4307. of the Revised Code.

Terms Used In Ohio Code 4301.49

  • Beer: includes all beverages brewed or fermented wholly or in part from malt products and containing one-half of one per cent or more of alcohol by volume. See Ohio Code 4301.01
  • Mixed beverages: includes the contents of a pod. See Ohio Code 4301.01
  • Person: includes firms and corporations. See Ohio Code 4301.01
  • Wine: includes all liquids fit to use for beverage purposes containing not less than one-half of one per cent of alcohol by volume and not more than twenty-one per cent of alcohol by volume that is made from the fermented juices of grapes, fruits, or other agricultural products. See Ohio Code 4301.01

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