Ohio Revised Code Search

...eport 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. (B) In the case of an underpayment, the amended report shall be accompanied by payment of an additional tax and interest due and is a report subject to assessment under section 5745.12 of the Revised Code for the purpose o...

...ithin ninety days of the change in such form as the commissioner requires. (a) In the case of an underpayment, the report shall be accompanied by payment of any additional tax due as a result of the reduction in credit together with interest on the additional tax and is a return subject to assessment under section 5747.13 of the Revised Code solely for the purpose of assessing any additional tax due under this div...

... commissioner may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Adopt such rules as the commissioner finds necessary to carry out this chapter; (C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the commissioner by this chapter. Any information gained as the result of returns, investigations, hearings, or verifications required or authori...

...n by filing with the tax commissioner a form prescribed by the commissioner making such election on or before the deadline to file the return under section 5747.42 of the Revised Code for the taxable year. Such election applies only to the taxable year for which the election is made and is, once made, irrevocable for that year. (D) Except as otherwise provided in this division, the tax levied under this section sha...

...eport 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 income tax purposes or any federal income tax deficiency or refund, or the abatement or credit resulting therefrom, has been assessed or paid, whichever occurs first. (1) In the case of an underpayment, the amen...

...turn with the tax administrator in such form as the tax administrator requires if any of the facts, figures, computations, or attachments required in the taxpayer's annual return to determine the tax due levied by the municipal corporation in accordance with this chapter must be altered as the result of an adjustment to the taxpayer's federal income tax return, whether initiated by the taxpayer or the internal revenu...

...eturn with the tax commissioner in such form as the commissioner requires. The amended return shall be filed not later than sixty days after the adjustment is agreed upon or finally determined for federal income tax purposes or after any federal income tax deficiency or refund, or the abatement or credit resulting therefrom, has been assessed or paid, whichever occurs first. If a taxpayer intends to file an amended c...

...) Any person who recklessly discloses information received from the internal revenue service in violation of division (A) of section 718.84 of the Revised Code shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both. (C) Each instance of access or disclosure in vio...

...govern. (B) Any person who discloses information received from the Internal Revenue Service in violation of division (A) of section 718.13 of the Revised Code shall be guilty of a felony of the fifth degree and shall be subject to a fine of not more than five thousand dollars plus the costs of prosecution, or imprisonment for a term not exceeding five years, or both, unless the violation is punishable by a municipal...

...ture, including, without limitation, performing any of the activities described in division (A)(1) or (2) of section 5713.30 of the Revised Code or entering into contracts to lease or rent the real property so acquired to persons or governmental entities that will use the land predominantly in agriculture. (E)(1) When the director considers it to be necessary or appropriate, the director may sell real property acqui...

...th the reorganization; (G) Any other information required by the superintendent of financial institutions.

...t and use a corporate seal; 23. To perform such other functions as may be necessary or appropriate to achieve the purposes of this compact. Article IV. Meetings and Voting 1. The commission shall meet and take such actions as are consistent with the compact, bylaws, and rules. 2. A majority of the members of the commission shall constitute a quorum necessary in order to conduct business or take actions at mee...

... practice by Cosmetologists who meet uniform requirements for multistate licensure; B. Enhance the abilities of Member States to protect public health and safety, and prevent fraud and unlicensed activity within the profession; C. Ensure and encourage cooperation between Member States in the licensure and regulation of the Practice of Cosmetology; D. Support relocating military members and their spouses; E. F...

...sharing of licensure and disciplinary information among Participating States; G. Requires Dentists and Dental Hygienists who practice in a Participating State pursuant to a Compact Privilege to practice within the Scope of Practice authorized in that State; H. Extends the authority of a Participating State to regulate the practice of dentistry and dental hygiene within its borders to Dentists and Dental Hygienist...

...fingerprints or other biometric based information for a License applicant for the purpose of obtaining that applicant's criminal history record information, as defined in 28 C.F.R. § 20.3(d), from the State's criminal history record repository as defined in 28 C.F.R. § 20.3(f). E. "Data System" means the repository of information about Licensees, including but not limited to License status and Adverse Actions, whic...

...sure, investigative, and disciplinary information between the Member States; G. Create an Interstate Commission that will exist to implement and administer the Compact; H. Allow a Member State to hold a Licensee accountable, even where that Licensee holds a Multistate License; I. Create a streamlined pathway for Licensees to practice in Member States, thus increasing the mobility of duly licensed massage therap...

...nsure, investigative and disciplinary information between member states; 6. Allow a remote state to hold a provider of services with a compact privilege in that state accountable to that state's practice standards; and 7. Allow for the use of telehealth technology to facilitate increased access to audiology and speech-language pathology services. SECTION 2: DEFINITIONS As used in this Compact, and except ...

...sure, investigative, and disciplinary information between Member States; F. Allow a Remote State to hold a provider of services with a Compact Privilege in that State accountable to that State's practice standards; and G. Facilitate the use of Telehealth technology in order to increase access to Occupational Therapy services. SECTION 2. DEFINITIONS As used in this Compact, and except as otherwise provided, th...

...(A) In making an investigation as to any company, firm, corporation, person, association, partnership, or public utility subject to the laws that the tax commissioner is required to administer, the commissioner may appoint by an order in writing an agent, a tax auditor agent, or a tax auditor agent manager, whose duties shall be prescribed in the order. In the discharge of such an agent's duties, the agent shall h...

...e to the internal revenue service any information the commissioner obtains or creates in conjunction with this section.

...unt due to the attorney general, in the form and manner prescribed by the attorney general. In the case of an amount payable by a student enrolled in a state institution of higher education, the amount shall be certified within the later of forty-five days after the amount is due or the tenth day after the beginning of the next academic semester, quarter, or other session following the session for which the payment i...

...(A) As used in this section, "tax" means all taxes and fees, including any penalties, additional charges, and interest charges, administered by the tax commissioner. "Tax" excludes any taxes and fees that are paid to a county auditor or treasurer. (B) Any pending tax liability that the commissioner determines is owed to the state, but that is not final, may be certified to the attorney general pursuant to, and for p...

...person may have to confidentiality of information regarding the claim to the extent confidentiality is provided under any other section of the Revised Code. (E) Upon the sale of a final overdue claim under this section, the claim becomes the property of the purchaser, and the purchaser may sell or otherwise transfer the claim to any other person or otherwise dispose of the claim. The owner of the claim is entitled t...

...Not later than April 30, 2007, and not later than that date every other year thereafter, the attorney general shall prepare and file a report with the clerk of the house of representatives, the clerk of the senate, and the chairpersons of the respective standing committees of the senate and house of representatives that are primarily responsible for considering tax assessment and collection matters. The report shall ...

...and request that the director provide information to the attorney general as required in division (B) of this section. If the information the director provides identifies or results in identifying unclaimed funds held by the state for an obligor in default, the attorney general may file a claim under section 169.08 of the Revised Code to recover the unclaimed funds. If the director allows the claim, the directo...