Ohio Revised Code Search

...x refund offset program of the internal revenue service of the United States department of the treasury; (26) Applying to contracts entered into by the department of developmental disabilities under section 5123.18 of the Revised Code; (27) Applying to payments made by the department of mental health and addiction services under a physician recruitment program authorized by section 5119.185 of the Revised Code;...

...l statements and reports and to provide internal control. (C) "Accounting system" means the total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds and organizational components. (D) "Allocation" means a portion of an appropriation which is designated for expenditure by specific organiz...

...secretary of state or with the internal revenue service. The director shall pay the fee into the state treasury to the credit of the amusement ride inspection fund established by section 993.04 of the Revised Code. (D) The director shall include on a license issued under this section a detailed description of the concession licensed. A license expires on the thirty-first day of December following the date of issue....

...ys after being notified by the internal revenue service of any challenge to or investigation of its continued entitlement to federal tax exemption, the charitable organization shall notify the attorney general of this fact. (D)(1) Except as otherwise provided in division (D)(2) of this section, every charitable organization that is required to register under this chapter shall pay the following fees with each regist...

...d Forces' Tax Guide," of the Internal Revenue Service, or any other form of documentation satisfactory to the probate judge.

...ns not more than twenty per cent of its revenues from providing those services. (J) "Exposed person" means either of the following, whichever is applicable: (1) A person whose exposure to silica is the basis for a silicosis claim under section 2307.85 of the Revised Code; (2) A person whose exposure to mixed dust is the basis for a mixed dust disease claim under section 2307.86 of the Revised Code. (K) "ILO scale...

...ns not more than twenty per cent of its revenues from providing those services. (AA) "Radiological evidence of asbestosis" means a chest x-ray showing small, irregular opacities (s, t) graded by a certified B-reader as at least 1/1 on the ILO scale. (BB) "Radiological evidence of diffuse pleural thickening" means a chest x-ray showing bilateral pleural thickening graded by a certified B-reader as at least B2 on the...

...ted to, a support order and an internal revenue service levy. (f) A municipal or county court or a court of common pleas issues to the garnishee another order of garnishment of personal earnings that relates to the same judgment debtor and a different judgment creditor and that is not described in division (C)(1)(e) of this section. (2) If the circumstances described in division (C)(1)(e) or (f) of this section app...

...gs (such as a support order or Internal Revenue Service levy)? _____ _____ If the answer to this question is "Yes," give the name of the court that issued the higher priority order, the associated case number, the date upon which you received that order, and the balance due to the relevant judgment creditor under that order. 3(B)_______________...

.... (I) The department shall create an internal retrieval number for each career-technical cooperative education district established under this section.

...eater than that allowed by the internal revenue service at the time the travel occurs may be paid instead of reimbursement for actual travel expenses allowable. (S)(1) As used in division (S) of this section: (a) "State elective office" has the same meaning as in section 3517.092 of the Revised Code. (b) "Federal office" means a federal office as defined in the Federal Election Campaign Act. (c) "Federal camp...

...vision shall be credited to the general revenue fund. (R)(1) A person issued a registration certificate for a scrap tire collection facility under section 3734.75 of the Revised Code shall pay a fee of two hundred dollars, except that if the facility is owned or operated by a motor vehicle salvage dealer licensed under Chapter 4738. of the Revised Code, the person shall pay a fee of twenty-five dollars. (2) A p...

...as issued by the United States internal revenue service and assuming daily compounding. (C) "Independent professional advice" means the advice of an attorney, a certified public accountant, an actuary, or any other licensed professional adviser if all of the following apply: (1) The prize winner has engaged the services of the licensed professional adviser to render advice concerning the legal and other implicati...

...shall deposit them in the sports gaming revenue fund. (G) A sports gaming proprietor is not liable under the laws of this state to any party, including a patron, for disclosing information as required under this chapter or for refusing to disclose information that is not required by law to be disclosed. (H)(1) A sports gaming proprietor shall maintain the confidentiality of any information provided to the sports ...

...ately notify the United States internal revenue service and the United States department of labor if an Indian tribe fails to make payments required under this section and fails to pay any forfeitures, interest, or penalties due within ninety days of receiving a delinquency notice in accordance with rules prescribed by the director. (J) The director of job and family services, in accordance with any rules that the d...

...ting the dispute to the manufacturer's internal dispute resolution process if one is available. If no such process exists, the dispute shall be submitted to a court of competent jurisdiction. Either party may appeal the decision of the manufacturer's internal dispute resolution process to a court of competent jurisdiction. (H) Nothing in this section or section 4517.541 of the Revised Code shall be construed a...

...including metrics detailing the board's revenues and reimbursements; budget distribution; investigation and licensing activity, including issuance of licenses and processing time frames; and enforcement data, including processing time frames. The board shall include the assessment in the annual report required by section 149.01 of the Revised Code. (2) The state medical board shall cause the internal management rul...

...sion may accept any and all appropriate revenue sources, donations and grants of money, equipment, supplies, materials and services. 3. The Commission may levy on and collect an annual assessment from each Compact State or impose fees on other parties to cover the cost of the operations and activities of the Commission and its staff which must be in a total amount sufficient to cover its annual budget as approved e...

...shall be paid into the township general revenue fund.

...s shall adopt the rules as if they were internal management rules. Before adopting the rules, the directors shall give the public an opportunity to review and comment on the proposed rules. The rules shall establish methodologies to be used to determine the amount of the grants included in the agreements. The rules also shall establish terms and conditions under which an agreement may be entered into after the first ...

...ssioner from furnishing to the internal revenue service, in accordance with federal law and in connection with its official business, a copy of any estate, generation-skipping, or other tax return, any document or other record, or the amount of any estate, generation-skipping, or other tax paid or payable, as described in division (A)(2)(a) of this section; (c) Apply to the certificates described in division (A)(1)(...

...x commissioner may furnish the internal revenue service with copies of returns filed. This section does not prohibit the publication of statistics in a form that does not disclose information with respect to individual taxpayers.

...ated by the corporation or the internal revenue service, and such alteration affects the corporation's liability for the tax imposed by section 5733.06 of the Revised Code, the corporation shall file an amended report with the tax commissioner in such form as the commissioner requires. The amended report shall be filed not later than one year after the adjustment has been agreed to or finally determined for federal i...

...at has been determined by the internal revenue service to be a nonprofit corporation regardless of whether the nonprofit corporation received a grant under section 3736.05 of the Revised Code, or to municipal corporations, counties, townships, park districts, and boards of education that received grants pursuant to that section, or one-half of the amount of the taxpayer's additional tax liability for the tax y...

... taxpayer, the subsidiary, the internal revenue service, or the tax commissioner, the taxpayer shall file an amended annual corporation report with the commissioner in such form as the commissioner requires. The amended report shall be filed not later than one year after the adjustment to the federal income tax return or annual corporation report of the taxpayer or subsidiary has been agreed to or finally determined,...