Ohio Revised Code Search
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Section 5703.03 | Appointment of members of board of tax appeals - terms of office.
... elapsed, whichever occurs first. Each employee of the board shall devote his entire time to the duties of his office and shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as an employee. No member or employee shall serve on or under any committee of any political party. Each member of the board, the secretary, and atto... |
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Section 5709.632 | Designation of enterprise zones by central city of metropolitan statistical area.
... result in a reduction in the number of employee positions at any of the enterprise's other locations in this state; (3) The enterprise, subject to approval of the agreement, intends to relocate operations, currently located in another state, to the zone; (4) The enterprise, subject to approval of the agreement, intends to expand operations at an existing site in the zone that the enterprise currently operates;... |
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Section 5709.64 | Applying for tax incentive qualification certificate.
...Code. (2) The enterprise has hired new employees to fill nonretail positions at the facility, at least twenty-five per cent of whom at the time they were employed were at least one of the following: (a) Unemployed persons who had resided at least six months in the county in which the enterprise's project site is located; (b) JPTA eligible employees who had resided at least six months in the county in which the ent... |
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Section 5709.67 | Duties of director of development and tax commissioner.
... incentive qualification certificate or employee tax credit certificate shall be issued or remain in effect unless the enterprise applying for or holding the certificate complies with all such rules. The director of job and family services shall administer the incentive provided under division (B)(1) of section 5709.66 of the Revised Code and shall adopt rules necessary to carry out that duty. No extension of benefit... |
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Section 5709.881 | Local agreements.
...entory; (4) Estimates of the number of employee positions to be created each year of the agreement and of the number of employee positions retained by the applicant enterprise due to the project, itemized as to the number of full-time, part-time, permanent, and temporary positions; (5) Estimates of the dollar amount of payroll attributable to the positions set forth in division (A)(4) of this section, similarly ite... |
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Section 5715.41 | Right of assessment official to examine public record - exception - exhibition of authority.
...of revision, and each expert, clerk, or employee of a board may, at all reasonable times, examine and make memorandums free of charge from any records, books, papers, documents, statements, or accounts of record or on file in any public office of any county, township, municipal corporation, school district, or special taxing district, and the officers thereof shall furnish information of any matters of record or on f... |
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Section 5723.01 | Forfeited lands.
...d is located, or an officer, agent, or employee of the subdivision or corporation, upon knowledge or belief that the forfeited land is unoccupied as defined in section 323.65 of the Revised Code, may enter the forfeited lands and any buildings, structures, or other improvements located on that land, for any of the following purposes: (a) Conducting an appraisal or inspection of the buildings, structures, or o... |
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Section 5731.09 | Value of gross estate includes annuity.
...employer of the decedent, whether to an employee's trust or fund forming part of a pension, annuity, retirement, bonus, or profit-sharing plan or otherwise, if the contributions were made by reason of the decedent's employment. (B) The value of the gross estate does not include the value of a pension or annuity accruing to any person under federal employment, including service in the armed forces, or the value of a... |
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Section 5733.04 | Corporation franchise tax definitions.
...nses for personal services performed by employees of the taxpayer for the subsidiary, associate, or affiliated corporation; (b) Ten per cent of the amount of royalty income and technical assistance fees; (c) Fifteen per cent of the amount of all other income. The amounts described in divisions (I)(2)(a) to (c) of this section are deemed to be the expenses attributable to the production of deductible foreign sou... |
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Section 5735.19 | Records open to inspection by tax commissioner - investigations - forms.
...used as a fuel inspection site. (2) An employee of the department of taxation that is so authorized by the tax commissioner may physically inspect, examine, or otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of fuel, fuel dyes, or fuel markers, and books and records, if any, that are maintained at the place of inspection and are kept to ... |
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Section 5735.33 | Delegation of investigation powers.
...ation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the ... |
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Section 5739.01 | Sales tax definitions.
...ed by an automobile manufacturer to its employee, or to the employee of a supplier, on the purchase of a new motor vehicle from a new motor vehicle dealer in this state. (v) The dollar value of a gift card that is not sold by a vendor or purchased by a consumer and that is redeemed by the consumer in purchasing tangible personal property or services if the vendor is not reimbursed and does not receive compensation... |
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Section 5739.35 | Delegation of investigative powers.
...ation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the ... |
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Section 5741.24 | Commissioner may delegate investigation powers - cooperation in investigations and prosecutions.
...ation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the ... |
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Section 5747.023 | Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action.
...after 1990 while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred while the individual was a military or civilian employee of the United States and also incurred outside the United States in a terroristic or military action, shall be exempt from any taxes imposed by this chapter or Chapter 5748. of the Revised Code for a taxable year if the individual... |
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Section 5747.453 | Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax.
...An employee, an owner, or a beneficiary of, or an investor in, a qualifying entity or an electing pass-through entity having control or supervision of, or charged with the responsibility for, filing returns and making payments, or any trustee or other fiduciary, officer, member, or manager of the entity who is responsible for the execution of the entity's fiscal responsibilities, is personally liable for the failure ... |
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Section 5747.60 | Delegating investigation powers of tax commissioner.
...ation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training commission and who is engaged in the enforcement of this chapter. Upon such a delegation in accordance with that section, the provisions of that section relative to the powers and authority of the employee and the suspension or revocation of the delegation apply. No employee of the ... |
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Section 5808.16 | Specific powers of trustee.
...nts, compensation of the trustee and of employees and agents of the trust, and other expenses incurred in the administration of the trust; (P) Exercise elections with respect to federal, state, and local taxes; (Q) Select a mode of payment under any employee benefit or retirement plan, annuity, or life insurance policy payable to the trustee, exercise rights under any employee benefit or retirement plan, annuity, o... |
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Section 5901.07 | County veterans service officers and assistants.
...l fix their compensation. Each of these employees shall be a veteran or, if a qualified veteran is not available, the spouse, surviving spouse, child, or parent of a veteran. Each of these employees shall be employed in the classified service and is exempt from civil service examination. The board of county commissioners, upon the recommendation or approval of the veterans service commission, may provide suitable o... |
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Section 5906.01 | Definitions.
...gularly provides or makes available to employees, including, but not limited to, medical insurance, disability insurance, life insurance, pension plans, and retirement plans. (C) "Employer" means a person who employs fifty or more employees and includes the state or any agency or instrumentality of the state, and any municipal corporation, county, township, school district, or other political subdivision of th... |
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Section 6101.12 | Secretary, employees.
.... The board may require any officer or employee of the district to give bond for the faithful performance of the officer's or employee's official duties in an amount prescribed by it, the expense of the bond to be paid from the funds of the district. The secretary or treasurer may take and certify the acknowledgment of instruments granting easements or rights-of-way to the district. Acknowledgment and certification... |
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Section 6115.17 | Right of entry for surveys and examinations.
...ectors of any sanitary district, or its employees or agents, including contractors and their employees, and the board of appraisers of the sanitary district and its assistants, may enter upon lands within or without the district to make surveys and examinations to accomplish the necessary preliminary purposes of the district, or to have access to the work. They shall be liable, however, for actual damage done, but no... |
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Section 6119.06 | Rights, powers, and duties of trustees of district.
... its contracts or torts of its members, employees, or agents acting within the scope of their employment, or to enforce its obligations and covenants made under sections 6119.09, 6119.12, and 6119.14 of the Revised Code. Any such actions against the district shall be brought in the court of common pleas of the county in which the principal office of the district is located, or in the court of common pleas of the coun... |
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Section 705.25 | Disposition of fees and perquisites.
...ited to the general fund. No officer or employee of the municipal corporation shall receive otherwise than as the representative of the municipal corporation and for the purpose of paying it into such treasury any fee, present, gift, or emolument, or share therein, for official services, other than his regular salary or compensation. Any officer violating this section shall thereby forfeit his office. No member of th... |
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Section 705.47 | Creation and discontinuance of offices under commission plan.
...for the appointment of all officers and employees of the municipal corporation; (C) Remove any such officers or employees by a majority vote of all members of the commission, and by ordinance or resolution prescribe, limit, or change the compensation of such officers and employees. |