Ohio Revised Code Search

...ession at some other point or points. (15) "Qualified institution" means a financial institution that on or after June 1, 1997: (a)(i) Has consummated one or more approved transactions with insured banks with different home states that would qualify under section 102 of the "Riegle-Neal Interstate Banking and Branching Efficiency Act of 1994," Public Law 103-328, 108 Stat. 2338; (ii) Is a federal savings assoc...

...01 of Public Law 86-272, 73 Stat. 555, 15 U.S.C.A. 381, as amended, payment of only that portion of the assessment representing any balance of taxes shown due on the corporation's annual report required by section 5733.02 of the Revised Code, as computed on the report, that remains unpaid, and that represents taxes imposed by division (C) of section 5733.06, division (C)(2) of section 5733.065, and division (C...

... 44% six years 30% seven years 15% (2) Division (C)(1) of this section does not apply in either of the following circumstances: (a) The qualifying property is transferred to a related member and the related member continues to use the property to produce grapes in this state; (b) There is an involuntary disposition of the qualifying property. The involuntary disposition may be due to, with...

...(d)(3) of the Internal Revenue Code. (15) "Baseline years" means: (a) Calendar years 1992, 1993, and 1994, with regard to a credit claimed for the purchase during calendar year 1995, 1996, 1997, or 1998 of new manufacturing machinery and equipment; (b) Calendar years 1993, 1994, and 1995, with regard to a credit claimed for the purchase during calendar year 1999 of new manufacturing machinery and equipment; (...

...(b) The ratio described in section 5725.15 of the Revised Code for the calendar year immediately preceding the financial institution's tax year; (c) The tax rate imposed under division (D) of section 5707.03 of the Revised Code for the calendar year immediately preceding the financial institution's tax year. (D)(1) The principles and concepts set forth in section 5733.057 of the Revised Code shall apply to ascertai...

...ler licensed in accordance with section 1547.543 of the Revised Code, in which another watercraft, watercraft and trailer, or outboard motor is accepted by the dealer as part of the consideration received, "price" has the same meaning as in division (H)(1) of this section, reduced by the credit afforded the consumer by the dealer for the watercraft, watercraft and trailer, or outboard motor received in trade. As used...

...1. of the Revised Code on or before May 15, 2002, and be used to pay costs of constructing, expanding, maintaining, operating, or promoting a convention center in the county, including paying bonds, or notes issued in anticipation of bonds, as provided by that chapter; (c) That the increase in rate shall not be subject to diminution by initiative or referendum or by law while any bonds, or notes in anticipation of...

...nvention center headquarters hotel. (15) "Minimum payment obligation" is an obligation, including a contingent obligation, for a qualifying vendor to make a payment to an eligible municipal corporation, eligible county, or eligible port authority to ensure sufficient funds to finance the expenditures authorized under division (D)(2) of this section. (B) The legislative authority of an eligible county or eligibl...

...in compliance with Chapter 39A of Title 15 of the United States Code. The identities of cigarette manufacturers and importers, licensed cigarette wholesalers, licensed distributors of other tobacco products, registered manufacturers and importers of other tobacco products or vapor products, and licensed vapor distributors are subject to public disclosure. The tax commissioner shall maintain an alphabetical list of ...

...ing and Advertising Act," 79 Stat. 282, 15 U.S.C.A. 1331 (1965), or any other federal requirement for the placement of labels, warnings, or other information applicable to packages of cigarettes intended for domestic consumption; (3) Has been altered by anyone other than the manufacturer or a person authorized by the manufacturer, including by the placement of a sticker to cover information on or add information to ...

...than $25,000 but not more than $50,000 15% More than $50,000 but not more than $75,000 10% More than $75,000 5% (2) The credit shall be claimed in the order required under section 5747.98 of the Revised Code. (F) No claim for credit under this section shall be allowed unless the claimant furnishes such supporting information as the tax commissioner prescribes by rules.

...xpayer from complying with division (A)(15) of section 5747.01 of the Revised Code.

... 44% Six years 30% Seven years 15% (2) Division (C)(1) of this section does not apply in any of the following circumstances: (a) The qualifying property is transferred to a related member and the related member continues to use the property to produce grapes in this state; (b) The qualifying property is transferred to a family member and the family member continues to use the property to p...

... income under divisions (A)(36) and (S)(15) of section 5747.01 of the Revised Code and the credit under section 5747.39 of the Revised Code apply to direct or indirect owners of an electing pass-through entity based on various ownership structures. Any rule adopted under this section is not a regulatory restriction for the purpose of section 121.95 of the Revised Code.

...ivision (line 3 less line 13) _____ 15. Relative need factor for county (total estimate of undivided local government fund divided by total relative need of all participating subdivisions) _____ 16. Proportionate share of subdivision (relative need of subdivision multiplied by relative need factor) _____ 17. After any adjustments necessary to comply with statutory maximum share allowable to county _____ ...

...es in Global and National Commerce Act, 15 U.S.C. 7002, 114 Stat. 467, and supersede, modify, and limit the requirements of the Electronic Signatures in Global and National Commerce Act.

...or fiscal year that is after September 15, 1999, the governing board requested less than five per cent of the applicable fund value for that prior fiscal year and if the amount the institution actually received from the institutional trust fund pursuant to division (A) of this section was less than five per cent for that prior fiscal year, the aggregate difference between five per cent of the applicable fund value w...

...n effect before, on, or after September 15, 1999.

...ent Company Act of 1940," 54 Stat. 789, 15 U.S.C.A. 80a-3 and 80a-8. (4) "Affiliated investment company" has the same meaning as in division (E)(1) of section 1111.10 of the Revised Code. (B) A fiduciary is not required to invest cash that belongs to the trust and may hold that cash for the period prior to distribution if either of the following applies: (1) The fiduciary reasonably expects to do either of t...

...titative score calibration dated August 15, 2000, unless an application for a section 401 water quality certification was submitted prior to February 28, 2001, in which case the applicant for the permit may elect to proceed in accordance with Ohio rapid assessment method for wetlands version 4.1. (B) "Creation" means the establishment of a wetland where one did not formerly exist and that involves wetland constructi...

...ces Control Act," 90 Stat. 2003 (1976), 15 U.S.C. 2601; the "Comprehensive Environmental Response, Compensation, and Liability Act of 1980," 94 Stat. 2779, 42 U.S.C. 9601; and the "Safe Drinking Water Act," 88 Stat. 1660 (1974), 42 U.S.C. 300f. (D) As used in this section, "solid wastes" has the same meaning as in section 3734.01 of the Revised Code.

...nship by that municipal corporation; (15) Any other matter pertaining to the annexation or development of territory, whether the territory is owned by a governmental entity or a person or private entity; (16) Agreements by one or more cities as defined under section 703.01 of the Revised Code, and one or more townships located in a county having a population of at least one hundred sixty thousand but not more tha...

...wnship by that municipal corporation; (15) Any other matter pertaining to the annexation or development of publicly or privately owned territory. (D) Annexation agreements shall not be in derogation of the powers granted to municipal corporations by Article XVIII, Ohio Constitution, by any other provisions of the Ohio Constitution, or by the provisions of a municipal charter, nor shall municipal corporations and to...

...(A) This section and section 715.71 of the Revised Code apply only to: (1) Municipal corporations and townships within a county that has adopted a charter under Sections 3 and 4 of Article X, Ohio Constitution; (2) Municipal corporations and townships that have created a joint economic development district comprised entirely of real property owned by a municipal corporation at the time the district was created ...

...rements to those set forth in sections 715.70 and 715.71 of the Revised Code for creating and operating a joint economic development district. This section applies to municipal corporations and townships that are located in the same county or in adjacent counties. (C) One or more municipal corporations, one or more townships, and, under division (D) of this section, one or more counties may enter into a contract pu...