Ohio Revised Code Search

...able income shall be paid as follows: (1) From income, to the extent that receipts from the entity are allocated only to income; (2) From principal, to the extent that receipts from the entity are allocated only to principal; (3) Proportionately from principal and income, to the extent that receipts from the entity are allocated to both income and principal; (4) From principal, to the extent that the tax exceeds ...

...that arise from any of the following: (1) Elections and decisions, other than those described in division (B) of this section, that the fiduciary makes from time to time regarding tax matters; (2) An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust; (3) The ownership by an estate or trust of an interest...

...Sections 5812.01 to 5812.51 of the Revised Code apply to every trust or decedent's estate existing on January 1, 2003, except as otherwise expressly provided in the will or terms of the trust or in sections 5812.01 to 5812.51 of the Revised Code.

...lowing standards in the order stated: (1) A direction by the donor or transferor when the gift or transfer is made; (2) A statute of this state applicable to custodians; (3) The statute of this state applicable to guardians; (4) An order of the court. (D) Except as otherwise provided in sections 5814.01 to 5814.10 of the Revised Code, a custodian shall not be required to give a bond for the performance of the cu...

...A) Determine either of the following: (1) Whether the person or trust company designated by the purported donor or transferor, or the person or trust company purporting to act as a custodian, has been duly designated; (2) Whether any purchase, sale, or transfer to or by, or any other act of, any person or trust company purporting to act as a custodian is in accordance with or authorized by sections 5814.01 to 5814....

...As used in sections 5815.02 and 5815.03 of the Revised Code: (A) "Fiduciary" includes a trustee under any trust, expressed, implied, resulting, or constructive; an executor, administrator, public administrator, guardian, committee, conservator, curator, receiver, trustee in bankruptcy, assignee for the benefit of creditors, partner, agent, officer of a public or private corporation, or public officer; or any other p...

...t that contains all of the following: (1) The value of the work of art and whether it may be sold; (2) The time within which the proceeds of the sale are to be paid to the artist, if the work of art is sold; (3) The minimum price for the sale of the work of art; (4) The fee or percentage of the sale price that is to be paid to the art dealer for displaying or selling the work of art. (B) If an art dealer violate...

...ovided in division (B) of section 5805.01 of the Revised Code. (B) Except as otherwise provided in this section, the spendthrift provisions of a legacy trust shall restrain both voluntary and involuntary transfer of a transferor's interest in that trust. Any spendthrift provision in a legacy trust is enforceable under any applicable nonbankruptcy law within the meaning of section 541(c)(2) of the Bankruptcy Co...

...s section or division (A) of section 5816.07 of the Revised Code: (A) If a qualified disposition is wholly or partially avoided, all of the following apply: (1) That specific qualified disposition shall be avoided only to the extent necessary to satisfy a transferor's debt to the creditor who brought the action pursuant to division (A) of section 5816.07 of the Revised Code, and any part of the qualified dis...

...spositions made on or after March 27, 2013, except that division (S)(1)(b)(ii) of section 5816.02 of the Revised Code applies to any legacy trust settled or administered on or after the effective date of this amendment.

...shing one or more of the following: (1) The lack of testamentary intent or the intent to create a trust, as the case may be; (2) The lack of the testator's testamentary capacity, or the settlor's legal capacity to enter into and establish the trust; (3) Undue influence, restraint, or duress on the testator or settlor; (4) Fraud or mistake in the execution of the will or trust; (5) Revocation of the will o...

... to it under sections 4503.535 and 5747.113 of the Revised Code and of contributions made directly to it. Any person or entity may contribute directly to the fund in addition to or independently of the income tax refund contribution system established in section 5747.113 of the Revised Code. (B) Upon application, the director of veterans services shall grant money in the fund to individuals injured while in active s...

...e the same meanings as in section 5903.01 of the Revised Code. (B) The sports gaming profits veterans fund is hereby created in the state treasury. Interest earned on the moneys in the fund shall be credited to the fund. The director of veterans services shall use all moneys credited to the fund for the following purposes: (1) For the direct benefit of veterans and their spouses and dependents, for the following ...

...(A) As used in this section: (1) "Uniformed services" and "service in the uniformed services" have the same meanings as in section 124.23 of the Revised Code. (2) "Organized militia of another state" means the national guard of any state, territory, or district other than Ohio or any military or naval force recognized under the laws of a state, district, or territory other than Ohio. (B) Any person whose absenc...

...consider an applicant for a license: (1) To have met the educational requirement for that license if the applicant has completed a military program of training and has been awarded a military primary specialty at a level that is substantially equivalent to or exceeds the educational requirement for that license; and (2) To have met the experience requirement for that license if the applicant has served in tha...

... if either of the following applies: (1) The license or certificate was not renewed because of the holder's service in the armed forces. (2) The license or certificate was not renewed because the holder's spouse served in the armed forces of the United States or a reserve component of the armed forces and the service resulted in the holder's absence from this state. (B) A renewal shall not be granted under di...

...ollowing conditions are satisfied: (1) The employer has employed the employee for at least twelve consecutive months and for at least one thousand two hundred fifty hours in the twelve months immediately preceding commencement of the leave. (2) The employee is the parent, spouse, or a person who has or had legal custody of a person who is a member of the uniformed services and who is called into active duty...

...(A) As used in this chapter: (1) "Armed forces of the United States" means the army, air force, navy, marine corps, space force, coast guard, and any other military service branch that is designated by congress as a part of the armed forces of the United States. (2) "Domiciliary" means a separate area within the Ohio veterans' home providing domiciliary care. (3) "Domiciliary care" means providing shelter, foo...

...as the same meaning as in section 5907.01 of the Revised Code. Subject to the following paragraph, all veterans, who served during a period of conflict as determined by the United States department of veterans affairs or any person who is awarded either the armed forces expeditionary medal established by presidential executive order 10977 dated December 4, 1961, or the Vietnam service medal established by presiden...

...S representative shall expire December 31, 1998, and the new term that succeeds it shall commence on January 1, 1999, and end on December 31, 2002. Each member shall hold office from the date of the member's appointment until the end of the term for which the member was appointed. The other members shall serve during their terms of office. Any vacancy shall be filled by appointment in the same manner as by original a...

...teran who entered the armed services: (1) As a legal resident of Ohio, have resided in the state for the last preceding year; (2) Not as a legal resident of Ohio, have resided in the state for the year preceding the year in which application for the scholarship is made and any other four of the last ten years; (C) Be in financial need, as determined by the board.

... militia, as described in section 5923.01 of the Revised Code. The adjutant general shall: (1) Be provided offices and shall keep them open during usual business hours; (2) Manage the recruitment of individuals for service in the Ohio organized militia; (3) Have and maintain custody of all military records, correspondence, and other documents of the Ohio organized militia; (4) Superintend the preparation ...

...thorities to do any of the following: (1) Execute the laws of this state; (2) Suppress insurrection; (3) Repel invasion; (4) Act in the event of a disaster, as defined in section 5502.21 of the Revised Code, within the state; (5) Promote the health, safety, and welfare of the citizens of this state. (B) In all cases, the organized militia shall be called to state active duty before the unorganized militia. (C)...

...nished as a court-martial may direct: (1) Fails to carry out the duties prescribed in division (A) of this section; (2) Buys, sells, trades, or in any way deals in or disposes of captured or abandoned property, whereby the person receives or expects any profit, benefit, or advantage to self or another directly or indirectly connected with self; (3) Engages in looting or pillaging.

...rty, or article of value of any kind: (1) With intent permanently to deprive or defraud another person of the use and benefit of property or to appropriate it to his own use or the use of any person other than the owner, steals that property and is guilty of larceny; or (2) With intent temporarily to deprive or defraud another person of the use and benefit of property or to appropriate it to his own use or the use ...