Ohio Administrative Code Search

...(A) (1) For purposes of the commercial activity tax, the law provides for five different credits taxpayers may apply against their tax liability: (a) a nonrefundable jobs retention credit; (b) a nonrefundable credit for qualified research expenses; (c) a nonrefundable credit for a borrower's qualified research and development loan payments; (d) a credit for unused franchise tax net operating loss deductions, which...

...(A) (1) For purposes of the commercial activity tax, the law provides different credits taxpayers may apply against their tax liability: (a) a nonrefundable jobs retention credit; (b) a nonrefundable credit for qualified research expenses; (c) a nonrefundable credit for a borrower's qualified research and development loan payments; (d) a credit for unused franchise tax net operating loss deduct...

...For the purposes of administrative rules promulgated in accordance with sections 1347.15 and 5703.211 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 to copy, view, or otherwise perceive. (B) "Acquisition of a new computer system" means the purchase of a "computer system," as defined in this r...

...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) 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) The board's preferred method of filing is through its electronic filing system. (B) All submissions to the board shall include the name, address, telephone number, and email address of the person filing the document, along with the case caption, case number, and document title. Any request for the board to take action shall be separately submitted. (C) To protect legitimate personal privacy interests, social se...

...(A) The board's preferred method of filing is through its electronic filing system. (B) Definitions (1) "Electronic filing system" means the system made available by the board to receive, process, and store data associated with appeals. (2) "Submit" means to send to the board through the electronic filing system for filing. (3) "File" means to be accepted by the board, following submission and board review, for f...

...(A) Entries of appearance of counsel in any appeal shall be filed with the board. Such appearance may be effected by the signing of the notice of appeal. (B) Any party entitled to participate in an appeal as an appellee shall enter an appearance with the board within twenty-one days of receiving notice that such appeal has been filed. As appeals may be scheduled for hearing or subject to other proceedings prior to a...

...(A) An appeal shall be commenced with the filing of a notice of appeal within the time and manner prescribed by law. The board's preferred method of filing is through its electronic filing system. (B) The notice of appeal should set forth the name, address, telephone number, fax number, and email address, if applicable, of all parties together with the name, address, telephone number, fax number, email address, and ...

...(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) Legal Memoranda Requirements (1) Motions shall be filed within the deadlines set in the case management schedule. All motions shall be accompanied by a memorandum in support, which shall include a statement of the grounds, with citation to authorities relied upon. The memorandum in support shall not exceed fifteen pages, excluding attachments. (2) Any party filing a memorandum in opposition shall do so within f...

...(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) If a hearing is not scheduled, all parties shall file briefs on or before the deadline established by the board. Briefs shall not exceed fifteen pages, excluding attachments. (B) If a hearing is scheduled, parties are highly encouraged to file pre-hearing briefs. Pre-hearing briefs that are filed shall be filed at least seven days before the hearing. Pre-hearing briefs shall not exceed fifteen pages, excluding ...

...(A) The veterans advisory committee, established by the director of the department of veterans services in accordance with section 5902.02 of the Revised Code, will follow the Ohio open meeting laws as codified in section 121.22 of the Revised Code. (B) Each organization as specified in division (J) of section 5902.02 of the Revised Code shall name a representative(s) to the committee to represen...

...(A) A high school diploma may be awarded to any living world war II, Korean conflict, or Vietnam conflict veteran, or posthumously to a living relative, who left a public or non-public school located in any state prior to graduation in order to serve in the armed forces of the United States, or who left a public or nonpublic school located in any state prior to graduation due to family circumstances and subsequently...

...(A) A high school diploma may be awarded to any living World War II, Korean conflict, or Vietnam conflict veteran, or posthumously to a living relative, who left a public or non-public school located in any state prior to graduation in order to serve in the armed forces of the United States, or who left a public or nonpublic school located in any state prior to graduation due to family circumstan...

...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...

...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...

...For personal information systems, whether manual or computer systems, that contain confidential personal information, the agency shall do the following: (A) 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 their job duties. The determination of access to ...