Ohio Administrative Code Search

...(A) For the purpose of this rule: (1) "Age and service retirant" shall mean a former member that applied for and was granted retirement benefits as described in section 5505.16 of the Revised Code. (2) "Benefit recipient" shall mean an age and service retirant or disability retirant that is receiving a pension benefit as described in division (A)(1) of section 5505.17 of the Revised Code that ...

...(A) Retirement trustees who incur expenses as the result of any necessary travel and attendance for any approved training or meeting shall be reimbursed for any actual and necessary expenses. (1) Expenses as a result of out of state travel are not eligible for reimbursement unless the travel received prior approval by a majority of trustees at a board meeting. (2) If attendance for any out of state training or mee...

...(A) The state ESINet steering committee shall oversee the development, implementation and revision of minimum training standards for telecommunicators in the state of Ohio and ensure they are kept up to date with industry standards. Resources to consult with include the national emergency number association, the association of public safety communication officials, the United States department of ...

...(A) The state ESINet steering committee shall oversee the development, implementation and revision of minimum training standards for telecommunicators who answer and process 9-1-1 requests for service in the state of Ohio and ensure they are kept up to date with industry standards. Resources to consult with include the national emergency number association, the association of public safety communi...

...To the extent that the proper discharge of official duties or the meeting of an emergency so requires, the provisions of rules 5537-2-2, 5537-2-3, 5537-2-7, 5537-2-9 to 5537-2-13, and rules 5537-2-15, 5537-2-17 and rule 5537-2-19 hereof shall not apply to any public police officer (other than those authorized to regulate and control traffic on the turnpike) who, while in the performance of his/her official duties, i...

...(A) All applicants for an overweight or over dimension vehicle movement on the turnpike shall be submitted on a form prescribed by the commission. The permit application shall be available from the office of the commission, on the commission's website at www.ohioturnpike.org or at the toll plazas operated by the commission. (1) To be complete, a permit application for a "single trip" permit shall contain all of the ...

...(A) All applications for an overweight or over dimensional vehicle movement on the turnpike shall be submitted on a form prescribed by the commission. The permit application shall be available on the commission's website at www.ohioturnpike.org. (1) To be complete, a permit application for a "single trip" permit shall contain all of the information the commission determines necessary to properly ...

...For the purposes of administrative rules 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 ...

...For personal information systems, whether manual or computer systems, that certain 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) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used 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 ...

...(A) "Estimated gross income from farming" and "estimated gross income from fishing" have the same meaning as they are used 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 ...

...Any returns required to be filed pursuant to Chapter 5747. of the Revised Code shall not be open to inspection, except upon proper judicial order or upon application by a requesting authority which is lawfully charged with the performance of duties requiring the inspection of tax returns or related information available to the department of taxation. The application shall be made in writing and signed by th...

...(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 compensation, subject to...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are 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...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are 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...

...(A) The following factors shall not be considered in making a determination of an individual's domicile under division (B), (C) or (D) of 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. ...

...(A) The following factors shall not be considered when determining an individual taxpayer's domicile under division (C) or (D) of 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 cre...

...(A) As used in this rule: (1) "Bulk filer" means a payroll service provider or similar entity that is registered with the tax commissioner to transmit Ohio employer withholding returns via bulk file upload. (2) "Payroll service provider" means a third party that assists an employer with payroll administration and Ohio employer withholding tax obligations. A payroll service provider can inclu...

...(A) "Transportation service" means the provision of transportation wholly within the state of Ohio by means of a motor vehicle 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) Transpo...

...(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 ...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who...

...(A) For purposes of this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to incorporate the thing transferred as a material or a part into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining or to use the thing transferred, as described in section 5739.011 of the Revised Code an...