Legal Resources - Tax Rules

Tax Rules: Final: 5703-17

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 128 fluid ounces.

"Bottles" and "cans" include glass, metal, paper or other containers having a capacity of one gallon, or 128 fluid ounces, or less.

Effective: 10-21-67 as TX-23-01

Promulgated under: 5703.14

Prior effective dates: 7-20-39