Ohio Administrative Code Search

...(A) The director shall establish and make available the form to request amendments to an application. (B) For a change to be effective, an applicant must request and receive approval of the director for any amendment to the application. (C) The director has the discretion to reject or approve, in whole or part, an amendment request and may issue a conditional approval of an amendment requiring additional materials ...

...(A) Within ninety calendar days after the project completion date or completion of a project stage, the applicant must notify the director in a format acceptable to the director that the project or project stage is complete in accordance with the application and request that the director issue a historic preservation tax credit certificate. (B) The director may issue a historic preservation tax credit certificate to...

...(A) An applicant who is a corporation, partnership, limited liability company, or other form or business entity must be registered with the Ohio secretary of state to do business in Ohio. (B) Any application submitted must be submitted on a form prescribed by the director and meet the requirements set forth in division (B) of section 122.85 of the Revised Code and the budgetary requirements o...

...(A) A tax credit certificate shall be issued to the applicant as the certificate owner and shall not be transferable. If the certificate owner is a pass through entity, such as a partnership, S-corporation, limited liability company (LLC), or other such pass through entity, the pass through entity shall provide the director a list of partners or members, including the correct legal name, taxpayer ...

...(A) Application round. There is one application round in each state fiscal year. An eligible applicant may submit an application to the director at any time during the application period. Applicants are to submit applications to the director electronically in the manner directed in the application materials. The director will publish the application materials on the program website for each applic...

...Except as otherwise provided in this chapter or in section 5725.33 of the Revised Code, terms used in this chapter have the same meaning as section 45D of the Internal Revenue Code, any related proposed, temporary or final regulations promulgated under the Internal Revenue Code, any rules or guidance of the internal revenue service or the United States department of treasury, and any related rules or guidance issued ...

...(A) An application for certification shall be in the form and contain the substance required by the director. To be considered, the application for certification must be complete, accompanied by all required supporting documentation and submitted by an authorized representative of the applicant. An application for certification must be submitted to the director no later than the close of business ...

...(A) The applicant shall file with the director a construction progress report in the form and containing the substance required by the director from time to time. A construction progress report must be received by the director not later than the close of business on March first each year following any calendar year during which any construction or installation of the energy project occurred and wa...

...(A) The applicant shall file annual nameplate capacity reports which shall be in the form and contain the substance required by the director from time to time. An annual nameplate capacity report must be signed by an authorized representative of the applicant and received by the director not later than the close of business on March first each year during which an exemption under section 5727.75 o...

...Capitalized terms used in rules 122:24-1-01 to 122:24-1-14 shall have the following meaning: (A) "Annual" sales means the gross sales of the small business enterprise using generally accepted accounting principles for the twelve months preceding the date of the investment of money. For entities that engage in the rental of assets, sales shall also mean rental income. (B) "Application" means the pr...

...Capitalized terms used in rules 122:24-1-01 to 122:24-1-14 of the Administrative Code have the following meaning: (A) "Annual" sales means the gross sales of the small business enterprise using generally accepted accounting principles for the twelve months preceding the date of the investment of money. For entities that engage in the rental of assets, sales also means rental income. (B) "Applicati...

...(A) The investOhio program is a multistep process in which the following acts must occur: (1) The small business enterprises and eligible investors that wish to participate in the program must register with the investOhio program. The registration process is further described in rule 122:24-1-03 of the Administrative Code. (2) A registered eligible investor and a registered small business enterp...

...(A) The investOhio program is a multistep process in which the following acts are to occur: (1) The small business enterprises and eligible investors that wish to participate in the program are to register with the investOhio program. The registration process is further described in rule 122:24-1-03 of the Administrative Code. (2) A registered eligible investor and a registered small business en...

...(A) Within thirty days of the time of investment, or for an investment of money made prior to the first date in which the director begins to accept evidence under this division as determined by the director, the eligible investor must supply to the director evidence that the transfer of the investment of money has been made. The time of investment must occur within thirty days of the date supplied in the application....

...(A) Within thirty days of the time of investment, or for an investment of money made prior to the first date in which the director begins to accept evidence under this division as determined by the director, the eligible investor is to supply to the director evidence that the transfer of the investment of money has been made. The time of investment is to occur within thirty days of the date suppli...

...(A) Once the director has determined that the qualifying investment meets the requirements of section 122.86 of the Revised Code and rule 122:24-1-05 of the Administrative Code, completes the review of the application, and following the end of the holding period, the small business investment certificate shall be issued to the eligible investor. Tax credits will only be available to the investor o...

...(A) Once the director has determined that the qualifying investment meets the requirements of section 122.86 of the Revised Code and rule 122:24-1-05 of the Administrative Code, completes the review of the application, and following the end of the holding period, the small business investment certificate is to be issued to the eligible investor. Tax credits will only be available to the investor o...

...In the matter of divisions (G) and (J) of section 122.175 of the Revised Code: (A) Grantees are to satisfy the statutory minimums. If grantees fail to timely meet the statutory minimums, the authority may terminate the data center tax exemption agreement and grantor will not issue tax exemption certificates to the original grantee or any supplemental grantee. The authority may also have the grantee...

...In the matter of division (K) of section 122.175 of the Revised Code: (A) At the time each original grantee enters into the data center tax exemption agreement, the original grantee will pay to the development services agency a servicing fee, in an amount equal to four hundred dollars per year of the data center tax exemption agreement. A separate servicing fee, each calculated as described in the...

...(A) An eligible applicant may be a property owner at the time the application is submitted and the project is certified by the tax credit authority, or an insurance company that contributes capital to be used in the project, as defined in division (A) of section 122.09 of the Revised Code. If there are multiple property owners within a project, only the property owners included in an application a...

...(A) The director will provide the form of application for certification of a transformational mixed use development and preliminary approval of a tax credit, developed in consultation with the authority, on its website prior to the opening of each application period. (1) The authority and the director will develop scoring criteria, scoring instruments, and materials for use by the director in...

...(A) An application will identify one eligible applicant. The eligible applicant will be the lead entity and needs to be authorized to apply on behalf of the site owner(s). (B) The eligible applicant will designate a sole point of contact for the project. (C) The eligible applicant will comply with any other criteria the director determines is necessary.

...For the purposes of Chapter 123-4 of the Administrative 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 to 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 system currently in place nor on...

...For personal information systems, whether manual or computer systems, that contain confidential personal information, the agency shall do the following: (A) Criteria for accessing confidential personal information. Personal information systems of the agency are managed on a "need-to-know" basis whereby the information owner determines the level of access required for an employee of the agency to fulfill his/her job ...

...(A) An employee whose position is determined to be overclassified shall be properly classified and may be placed in step X pursuant to section 124.14 of the Revised Code only as a result of any of the following: (1) A position audit conducted in accordance with rule 123:1-3-01 of the Administrative Code; (2) A class plan change; (3) A classification assigned by the state personnel board of review or an arbitrator'...