Ohio Revised Code Search

...of revision, or expert, clerk, or other employee of such auditor or board shall refuse or knowingly neglect to perform any duty enjoined on him by law, or consent to or connive at any evasion of Title LVII of the Revised Code, by which property required to be assessed is unlawfully exempted, or the valuation thereof is entered at other than its taxable value.

...ty county auditor, or expert, clerk, or employee of such board, shall willfully and fraudulently value any real property for taxation except at its taxable value as provided by law.

...No assistant, expert, clerk, or other employee of a county board of revision or the department of taxation shall hold any position on or under any committee of a political party, or subscribe or pay any money or other thing of value to any person or organization for the purpose of promoting, defeating, or otherwise influencing any legislation, or circulate any intitiative or referendum petition. Whoever violates this...

... represents. A representative may be an employee of the taxing district. All members shall serve without compensation. The committee may meet in person or by electronic or telephonic means, at the discretion of the electing subdivision, at least annually to review the operations of the land reutilization program and to advise the electing subdivision concerning any matter relating to su...

...evised Code; The credit for eligible employee training costs under section 5725.31 of the Revised Code; The credit for purchasers of qualified low-income community investments under section 5725.33 of the Revised Code; The nonrefundable job retention credit under division (B) of section 122.171 of the Revised Code; The nonrefundable credit for investments in rural business growth funds under section 122.1...

...ensive income, treasury stock, unearned employee stock ownership plan shares, and other equity components of a financial institution. "Total equity capital" shall not include any noncontrolling (minority) interests as reported on an FR Y-9 or call report, unless such interests are in a bank organization or a bank holding company. (T) "Total Ohio equity capital" means the portion of the total equity capital of a fi...

...of the person by an officer, agent, or employee of the person after cancellation and prior to the reinstatement of the document of creation, if the conditions set forth in divisions (B)(1)(a) and (b) of section 1701.922 of the Revised Code are met.

...r required to file it, or an authorized employee, officer, or agent of the company or purchaser. The return shall be deemed filed when received by the tax commissioner. (B) Any natural gas distribution company, electric distribution company, or self-assessing purchaser required by this section to file a return who fails to file it and pay the tax within the period prescribed shall pay an additional charge of fifty...

...evised Code; The credit for eligible employee training costs under section 5729.07 of the Revised Code; The credit for purchases of qualified low-income community investments under section 5729.16 of the Revised Code; The nonrefundable job retention credit under division (B) of section 122.171 of the Revised Code; The nonrefundable credit for investments in rural business growth funds under section 122.15...

...ies, to a testamentary, inter vivos, or employee benefit trust for their benefit, or to a guardian or custodian for the benefit of an incompetent or minor.

...ration employing at least three hundred employees at some time during the taxable year within or outside this state; (2) Fifty dollars in the case of any other corporation. The tax charged to corporations under this chapter for the privilege of engaging in business in this state, which is an excise tax levied on the value of the issued and outstanding shares of stock, shall in no manner be construed as prohibiting ...

...ct to such property; (c) Activities of employees, officers, agents, or contractors of the corporation or a related member of the corporation on the premises of a commercial printer with which the corporation or the corporation's related member has a contract for printing or the premises of a commercial printer's related member with which the corporation or the corporation's related member has a contract for printing...

...he corporation by an officer, agent, or employee of the corporation after cancellation and prior to the reinstatement of the articles, if the conditions set forth in divisions (B)(1)(a) and (b) of section 1701.922 of the Revised Code are met.

...edit is necessary to increase or retain employees in this state, and that the credit has not caused relocation of manufacturing machinery and equipment among counties within this state for the primary purpose of qualifying for the credit. (C)(1) Except as otherwise provided in division (C)(2) and division (I) of this section, the credit amount is equal to seven and one-half per cent of the excess of the cost of the...

...The credit for employers that reimburse employee child care expenses under section 5733.38 of the Revised Code; The nonrefundable job retention credit under division (B) of section 5733.0610 of the Revised Code; The second credit for purchases of new manufacturing machinery and equipment under section 5733.33 of the Revised Code; The job training credit under section 5733.42 of the Revised Code; The credit...

...als without charge by an employer to an employee provided the employer records the meals as part compensation for services performed or work done; (6)(a) Sales of motor fuel upon receipt, use, distribution, or sale of which in this state a tax is imposed by the law of this state, but this exemption shall not apply to the sale of motor fuel on which a refund of the tax is allowable under division (A) of section 573...

...ting or former shareholders, customers, employees, or agents, including newsletter and informational pieces. "Other direct mail" does not include the development of billing information or the provision of any data processing service that is more than incidental. (G) If the vendor provides lodging to transient guests as specified in division (B)(2) of section 5739.01 of the Revised Code, the sale shall be sourced to...

...ficer of a municipal corporation, or an employee of either shall, upon request, provide to the executive director of a convention and visitors' bureau operating in the county the tax return information of a hotel subject to a lodging tax levied by the county or municipal corporation pursuant to section 5739.08 or 5739.09 of the Revised Code.

...een suspended, none of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments of tax due, shall obtain a license from any county auditor or the tax commissioner during the period of such suspension. The tax commissioner may cancel any licenses granted while the suspension is in effect.

...(A) Any person, other than an employee of the state, who furnishes to the department of taxation, attorney general, or any law enforcement agency original information concerning any violation of Chapter 5743. of the Revised Code, which information results in the collection and recovery of any tax or penalty or leads to the forfeiture of any cigarettes, may be awarded and paid by the treasurer of state, upon the certi...

...743.631 of the Revised Code, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, and any of its officers, members, managers, trustees, or other persons who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, is personally liable for the failure to remit the tax. The...

...(b) With respect to each owner or owner-employee of the taxpayer, amounts paid or accrued to a qualified self-employed retirement plan and amounts paid or accrued to or for health insurance or life insurance shall not be allowed as a deduction. Nothing in this division shall be construed as allowing the taxpayer to deduct any amount more than once. (5) Add or deduct the amounts described in section 5733.0511 of the...

...ompensation paid by the taxpayer to its employees in the municipal corporation, and sales made in the municipal corporation by the taxpayer, to the extent necessary for the municipal corporation to compute the taxpayer's municipal property, payroll, and sales factors for the municipal corporation. (G) On or before the thirty-first day of January each year, each municipal corporation imposing a tax on income shall ...

...employed, or on behalf of an officer or employee of that employer; (c) Prepares as a fiduciary an application for refund or a return; (d) Prepares an application for refund or a return for a taxpayer in response to a notice of deficiency issued to the taxpayer or the taxpayer's related member, or in response to a waiver of restriction after the commencement of an audit of the taxpayer or the taxpayer's related me...

...nst an employer for taxes withheld from employees and not remitted to the state, against an employer, a taxpayer, a qualifying entity, or an electing pass-through entity that fails to file a return subject to assessment as required by this chapter, or against an employer, a taxpayer, a qualifying entity, or an electing pass-through entity that files a fraudulent return. The commissioner shall give the party assess...