Ohio Administrative Code Search

...ing a part of Ohio turnpike project No. 1. (C) "Traffic lanes" are the continuous traffic lanes (each for a single line of vehicles) extending between the eastern and western termini of the turnpike. The westbound and eastbound traffic lanes are separated by a medial strip. The lanes immediately adjacent to the medial strip are denominated "inner" lanes. The lanes immediately adjacent to and beyond the inner lane ar...

...a part of Ohio turnpike project No. 1. (C) "Traffic lanes" are the continuous traffic lanes (each for a single line of vehicles) extending between the eastern and western termini of the turnpike. The westbound and eastbound traffic lanes are separated by a medial strip. The lanes immediately adjacent to the medial strip are denominated "inner" lanes. The lanes immediately adjacent to and beyo...

...ion with police, has the authority to: (1) temporarily reduce speed limits on any part of the turnpike where hazardous conditions warrant the reduction in speed or where the reduction is necessary for construction or maintenance operations; and (2) temporarily stop traffic or reroute traffic off of the turnpike where warranted by hazardous conditions, construction or maintenance operations, vehicle accidents or other...

...itoring system by the commission. (1) If a motor vehicle travels on the turnpike and the toll is not paid at the time of travel, the commission may use an electronic monitoring system to determine if the registered owner of the motor vehicle has established an account for the payment of the toll. If such an account has been established and has sufficient funds, the commission shall charge the acc...

... promulgated in accordance with section 1347.15 of the Revised Code, the following definitions apply: (A) "Access" as a noun means an instance of copying, viewing, or otherwise perceiving whereas "access" as a verb means copy, view, or otherwise perceive. (B) "Acquisition of a new computer system" means the purchase of a "computer system" as defined in this rule, that is not a computer systems currently in place no...

...he following definitions shall apply: (1) "Infrastructure project" means any public express or limited access highway, super highway, or motorway, including all bridges, tunnels, overpasses, underpasses, interchanges, entrance plazas, approaches, and those portions of connecting public roads that serve interchanges, that is constructed or improved, in whole or in part, with infrastructure funding approved pursuant t...

...(A) (1) Division (B)(1) of section 5725.01 of the Revised Code defines "dealer in intangibles." Paragraphs (B) to (D) of this rule define "primarily" as used in section 5725.01 of the Revised Code. In addition to the primarily requirement defined in this rule, a person must meet all other legal requirements in order to meet the definition of "dealer in intangibles." (2) As used in this rule: (a) "Affiliated gr...

...(A) (1) Division (B)(1) of section 5725.01 of the Revised Code defines "dealer in intangibles." Paragraphs (B) to (D) of this rule define "primarily" as used in section 5725.01 of the Revised Code. In addition to the primarily requirement defined in this rule, a person needs to meet all other legal requirements in order to meet the definition of "dealer in intangibles." (2) As used in this...

... section 5747.05 of Revised Code: (1) For a nonresident credit claimed pursuant to division (A) of section 5747.05 of the Revised Code: (a) A completed copy of the Ohio nonresident credit calculation form prescribed by the tax commissioner; (b) Federal wage and income statements; (c) Federal and Ohio K-1s; (d) The taxpayers' federal return, with accompanying schedules (including sched...

...ed in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code. (B) An individual may utilize, in lieu of the requirements of section 5747.09 of the Revised Code, one of the alternate methods of filing and paying his or her Ohio individual income tax allowed under paragraph (C) of this rule if both of the following are true: (1) A...

...ed in sections (b)(2) and (3) of 26 CFR 1.6073-1 as of the most recent effective date of section 5701.11 of the Revised Code. (B) In lieu of the estimated payment schedule under section 5747.09 of the Revised Code, an individual may utilize one of the alternative methods of filing and paying Ohio individual income tax and school district income tax allowed under paragraph (C) of this rule if both...

...(A) (1) Any term used in this rule has the same definition as in section 5747.01 or 5733.40 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code. (2) The term "unextended due date" means the date prescribed for filing an annual return under Chapter 5747. of the Revised Code , without any extension. (B) (1) (a)...

...(A) (1) Any term used in this rule has the same definition as in section 5747.01, 5733.40, or 5747.38 of the Revised Code, or if undefined in those sections, when used in a comparable context in Chapter 5747. of the Revised Code. (2) The term "unextended due date" means the date prescribed for filing an annual return under Chapter 5747. of the Revised Code , without any extension. (B) ...

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular ...

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular ...

...e subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers to the appropriate fund or agency, to the extent they do not exceed t...

...e subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers to the appropriate fund or agency, to the extent they do not exceed t...

... section 5747.24 of the Revised Code: (1) The location of financial institutions in which the individual or the individual's spouse have any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. (2) The location of issuers of credit cards to the individual or the individual's spouse or any other persons making installment loans to...

... section 5747.24 of the Revised Code: (1) The location of financial institutions in which the taxpayer has any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. (2) The location of issuers of credit cards, institutional lenders which have made loans, or any other persons making installment loans to, or guaranteed by, the t...

...47.072 of the Revised Code shall: (1) File all such returns electronically using the Ohio business gateway or in another electronic manner as prescribed by the tax commissioner; (2) For individual income tax withholding, make payments electronically using the Ohio business gateway, in another electronic manner as prescribed by the commissioner, or in the manner prescribed by the treasurer of...

...47.072 of the Revised Code shall: (1) File all such returns electronically in a manner as prescribed by the tax commissioner; (2) For individual income tax withholding, make payments electronically in a manner as prescribed by the commissioner; (3) For school district income tax withholding, make payments electronically in a manner as prescribed by the commissioner. (B) (1) Any person m...

...er division (B)(9) of section 5739.01 of the Revised Code means transactions involving any keeping or holding of another's tangible personal property or any provision of space that is used to store another's tangible personal property. (B) In a transaction in which "tangible personal property is or is to be stored" pursuant to division (B)(9) of section 5739.01 of the Revised Code, it is not ...

...e or aircraft with a driver or pilot. (1) Transportation service includes, but is not limited to, all of the following: (a) Intrastate transportation by taxicab; (b) Intrastate transportation by limousine; (c) Intrastate bus transportation; and (d) Shuttle service; (2) Transportation service does not include: (a) Transportation by ambulance. As used in this rule, "ambulance" means any motor vehicle...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid shall be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid will be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...