Ohio Administrative Code Search

...(A) The situsing concepts provided herein should be used in calculating the gross receipts for the apportionment factor. As used herein, unless the context otherwise requires: (1) "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the a...

...(A) Except as provided in paragraph (B) of this rule, each person required to file a severance tax return shall file such return and remit payment of the tax liability as follows: (1) The returns shall be filed electronically by using the Ohio business gateway as defined in Chapter 718. of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway or made i...

...(A) Except as provided in paragraph (B) of this rule, effective January 1, 2017, each person required to file a replacement tire fee return shall file such return and remit payment of the fee as follows: (1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code; (2) The payment shall be made electronically by using the Ohio business gateway as ...

...(A) As used in this rule, "felony" has the same meaning as in section 109.511 of the Revised Code. (B) For purposes of enforcing this chapter and Chapter 3780. of the Revised Code and subject to paragraph (C) of this rule, the tax commissioner, by journal entry, may delegate any investigation powers of the commissioner to an employee of the department of taxation who has been certified by the...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on th...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument may be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the...

...(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument shall be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on t...

...When appeals involving common questions of law or fact are pending, the board, upon the timely motion of any party showing good cause therefor, or upon its own motion, may consolidate the appeals for hearing and other appropriate purposes, and may take such action governing the proceedings as may be required. To the extent consolidated appeals have distinct appellants, for purposes of the case management schedules i...

...(A) Where parties agree early in the proceedings that a hearing is not necessary, discovery deadlines and disclosures in the applicable case management schedule may be rendered moot. Discovery may be permitted by deposition upon oral examination or written questions; written interrogatories; production of documents or tangible things or permission to enter upon land or other property; and requests for admissions. The...

...(A) Failure to comply with the rules contained in agency 5717 of the Administrative Code, including the deadlines set by the appeal's case management schedule pursuant to rule 5717-1-07 or rule 5717-1-08 of the Administrative Code, or an order of the board may result in any of the following sanctions: (1) The dismissal of the appeal; (2) The prohibition against introducing matters into evidence in support of certa...

...(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its discretion, may schedule an appeal for hearing and issue notice thereof to the parties or their counsel of record. (B) For good cause shown, ...

...(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its discretion, may schedule an appeal for hearing and issue notice thereof to the parties or their counsel of record. (B) For ...

...(A) The purpose of hearings before the board is to allow for the presentation of new evidence. Appeals will be decided upon the record developed before the lower tribunal unless a party requests a hearing and presents new evidence. The board, as required by statute or at its discretion, may schedule an appeal for hearing and issue notice thereof to the parties or their counsel of record. (B) For ...

...(A) Parties are encouraged to file written legal argument in support of their respective positions in compliance with the case management schedules set forth in rules 5717-1-07 and 5717-1-08 of the Administrative Code as applicable. Parties may submit pre-hearing statements seven days in advance of hearing. If a hearing is conducted, the board may request post-hearing briefs from the parties and parties may submit ...

...(A) The board strongly encourages all parties to voluntarily engage in settlement discussions and attempt to reach voluntary agreement of pending appeals. Such settlement discussions among parties may occur without board involvement throughout the time that an appeal pends before the board. To the extent settlement discussions successfully resolve pending appeals, voluntary dismissals, joint stipulations of value, ...

...For purposes of Chapter 5902-1 of the Administrative Code: (A) Training and education curricula for the accreditation of county veterans service officers shall be determined by the director of the Ohio department of veterans services or the director's designee, in consultation with the Ohio state association of county veterans service officers; (B) Training and education curricula for the trai...

...For purposes of Chapter 5902-1 of the Administrative Code: (A) Training and education curricula for the accreditation of county veterans service officers shall be determined by the director of the Ohio department of veterans services or the director's designee, in consultation with the Ohio state association of county veterans service officers; (B) Training and education curricula for the trai...

...For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code to regulate employee access to confidential personal information within the department of veterans services, hereafter referred to as "the agency", the following definitions apply: (A) "Access" as a noun means an opportunity to copy, view, or othersie perceive whereas "access" as a verb means to copy, view, or...

...For the purposes of administrative rules promulgated in accordance with section 1347.15 of the Revised Code to regulate employee access to confidential personal information within the department of veterans services, hereafter referred to as "the agency," the following definitions apply: (A) "Access" as a noun means an opportunity to copy, view, or othersie perceive whereas "access" as a verb means t...

...The following federal statutes or regulations or state statutes and administrative rules make personal information maintained by the agency confidential and identify the confidential personal information within the scope of rules promulgated by this agency in accordance with section 1347.15 of the Revised Code: (A) Social security numbers: 5 U.S.C. 552a. (B) "Bureau of Criminal Investigation and Inf...

...(A) A formal recommendation, by the director of veteran services to the registrar of motor vehicles, shall be made for the establishment of military related license plates. All recommendations shall include eligibility and documentation requirements necessary for issuance. (B) Pursuant to section 4503.29 of the Revised Code, license plates established under this program shall adhere to the following parameters: (...

...(A) Any application for a military nonstandard license plate shall be completed in accordance with rule 4501:1-7-13 of the Administrative Code. Documents or subsequent verification shall be submitted as directed by the registrar. (B) Former members of the Armed Forces, as defined by section 5903.01 of the revised code, shall submit a DD-214, NGB-22, current federal retiree identification, or other equivalent service...

...Residents of the Ohio veterans' homes shall be assessed a fee to pay a portion of the expense of their support. The fee assessed shall be based upon each resident's ability to pay, as provided herein, and upon the actual average per diem cost incurred by the Ohio veterans' homes in the support and care of each resident. In no case shall the fee assessed any resident exceed the difference between the per die...

...(A) Resident assessment. Each resident is responsible for a portion of the cost incurred in their care, which will be referred to as the resident assessment. The assessment of each resident will be determined by their income. (1) For the purpose of this chapter, income will include: (a) Earnings; (b) Interest income; (c) Benefit payments from long-term care insurance plans; (d) Dividends; (...

...(A) Resident assessment. Each resident is responsible for a portion of the cost incurred in their care, which will be referred to as the resident assessment. The assessment of each resident will be determined by their income. (1) For the purpose of this chapter, income will include: (a) Earnings; (b) Interest income; (c) Benefit payments from long-term care insurance plans; (d) Dividends; (e) Social security; ...