Ohio Revised Code Search

...3.056 of the Revised Code for tax years 1998 and thereafter. (B) The sum of the corporation's net income during the corporation's taxable year, allocated or apportioned to this state as prescribed in divisions (B)(1) and (2) of this section, and subject to sections 5733.052, 5733.053, 5733.057, 5733.058, 5733.059, and 5733.0510 of the Revised Code: (1) The net nonbusiness income allocated or apportioned to this s...

...corporation. Subject to section 5733.0510 of the Revised Code, net nonbusiness income of a corporation shall be allocated and apportioned to this state as follows: (A) Net rents and royalties from real property located in this state are allocable to this state. Net rents and royalties from real property not located in this state are allocable outside this state. (B) Net rents and royalties from tangible personal p...

...(A) As used in this section: (1) "Transfer" means a transaction or series of related transactions in which a corporation directly or indirectly transfers or distributes substantially all of its assets or equity to another corporation, if the transfer or distribution qualifies for nonrecognition of gain or loss under the Internal Revenue Code. (2) "Transferor" means a corporation that has made a transfer. (3) "Tran...

...s both of the following requirements: (1) More than fifty per cent of its capital stock with voting rights is owned or controlled either directly or indirectly by the taxpayer, or by related interests that own or control either directly or indirectly more than fifty per cent of the capital stock with voting rights of the taxpayer; (2) Its tax is charged and paid under division (C) of section 5733.06 of the Revised ...

...(A) As used in this section: (1) "Component member" has the same meaning as in section 1563(b) of the Internal Revenue Code. (2) "Controlled group" has the same meaning as in section 179(d)(7) of the Internal Revenue Code. (3) "Cost" has the same meaning as in section 179(d)(3) of the Internal Revenue Code. (4) "Seven-month period" means the seven-month period that begins December 1, 1995, and ends June 30, 1996....

...As used in sections 5733.40 and 5733.41 and Chapter 5747. of the Revised Code: (A)(1) "Adjusted qualifying amount" means either of the following: (a) The sum of each qualifying investor's distributive share of the income, gain, expense, or loss of a qualifying pass-through entity for the qualifying taxable year of the qualifying pass-through entity multiplied by the apportionment fraction defined in division (B) ...

...oner to engage in such activities. (B)(1) Within thirty days after first becoming subject to the tax imposed by section 5736.02 of the Revised Code, a person shall apply to the tax commissioner for a supplier's license on the form prescribed by the commissioner. (2) Each person issued a supplier's license under division (B)(1) of this section shall apply to renew the license on or before the first day of March of e...

...quired to be titled pursuant to Chapter 1548. of the Revised Code and sales of motor vehicles, and may increase the rate of an existing tax to not more than one per cent. The rate of any tax levied pursuant to this section shall be a multiple of one-twentieth of one per cent. The rate levied under this section in any county other than a county that adopted a charter under Article X, Section 3, Ohio Constitution, may ...

...otwithstanding sections 5739.02, 5739.021, 5739.023, 5739.026, 5741.02, 5741.021, 5741.022, and 5741.023 of the Revised Code, and except as otherwise provided in division (B) of this section, the tax due under this chapter on the sale of a motor vehicle required to be titled under Chapter 4505. of the Revised Code by a motor vehicle dealer to a consumer that is a nonresident of this state shall be the lesser of the a...

...r the dissolution or succession. (B)(1) Each applicant for a license to engage in the retail business of trafficking in cigarettes under this section, annually, on or before the first day of June, shall make and deliver to the county auditor of the county in which the applicant desires to engage in the retail business of trafficking in cigarettes, upon a blank form furnished by such auditor for that purpose, a sta...

...withholding requirements under section 718.031 of the Revised Code. As used in this section, "sports gaming proprietor" and "sports gaming facility" have the same meanings as in section 3775.01 of the Revised Code. (A)(1) If a person's winnings from casino gaming or from sports gaming are an amount for which reporting to the internal revenue service of the amount is required by section 6041 of the Internal Revenue ...

...(A) As used in this section: (1) "Estimated taxes" means the amount that a qualifying entity or electing pass-through entity estimates to be the sum of its liability under sections 5733.41 and 5747.41 or section 5747.38 of the Revised Code for its current qualifying taxable year or taxable year, as applicable. (2) "Tax liability" means the total of the taxes and withholding taxes due under sections 5733.41 and 57...

...n and division (A)(34) of section 5747.01 of the Revised Code: (1) "Qualifying capital gain" means a capital gain from the sale of an interest in an entity reported for the taxable year to the internal revenue service pursuant to the Internal Revenue Code, to the extent that such capital gain is not otherwise deducted or excluded in computing federal or Ohio adjusted gross income for the taxable year, provided tha...

...tes as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may declare, at any time, by a resolution adopted by a majority of its members, the necessity of raising annually a specified amount of money for school district purposes by replacing the existing tax with a tax on the school district income of individuals as defined in divisions (G)(1) and (E)(1)(b) of section 5748.01 of the...

...axes levied under Chapters 5739. and 5741. of the Revised Code. Nothing in division (B) of this section prohibits: (1) A person from including in the price charged for a good or service an amount sufficient to recover the tax imposed by this section; or (2) A lessor from including an amount sufficient to recover the tax imposed by this section in a lease payment charged, or from including such an amount on a bi...

...creditor" means any of the following: (1) A person holding a debt or security for a debt entered into by a trustee on behalf of the trust; (2) A person holding a debt secured by one or more assets of the trust; (3) A person having a claim against the trustee or the assets of the trust under section 5805.06 of the Revised Code; (4) A person who has attached through legal process a beneficiary's interest in the tru...

...rustee shall do all of the following: (1) Upon the request of a beneficiary, promptly furnish to the beneficiary a copy of the trust instrument. Unless the beneficiary expressly requests a copy of the entire trust instrument, the trustee may furnish to the beneficiary a copy of a redacted trust instrument that includes only those provisions of the trust instrument that the trustee determines are relevant to th...

...section, all of the following apply: (1) If a trustee of a trust, referred to in this section as the "first trust," has absolute power under the terms of the first trust to make distributions of principal to one or more current beneficiaries, that trustee may exercise that power by distributing all or any part of the principal subject to the power, and all or any part of any income that is not otherwise curre...

...y after announcing the sentence. (B)(1) The accused may submit to the convening authority matters relating to the findings and sentence to the convening authority for its consideration. A submission shall be in writing. A submission shall be made within ten days after the accused has been given an authenticated record of trial and, if applicable, the recommendation of the staff judge advocate or legal officer...

...(A)(1) As used in this section, "lead free" means: (a) Containing not more than two-tenths of one per cent lead when used with respect to solders or flux; (b) Containing not more than a weighted average of twenty-five-hundredths per cent lead when used with respect to wetted surfaces of pipes, pipe fittings, or plumbing fittings or fixtures. (2) For purposes of this section, the weighted average lead content of a ...

...(A)(1) Upon petition by the director of environmental protection, a court of common pleas may appoint a receiver to take possession of and operate a public water system that serves fewer than five hundred service connections only when conditions existing at the public water system present a threat to public health or welfare. However, division (A)(1) of this section does not apply to a system owned and operated by ...

...r than twenty-four months after May 28, 1992, each owner or operator of a class I injection well facility shall prepare and adopt a waste minimization and treatment plan to identify the specific technically and economically feasible measures that will be taken to prevent or reduce releases into the environment of the industrial waste and other wastes generated at the facility and, in the case of such an injection we...

...permittee responsible mitigation. (B)(1) The directors of environmental protection, the department of natural resources, and the department of transportation shall each appoint an agency designee and an alternate to serve as members of the interagency review team. Each appointed person shall have significant experience in at least one of the following: (a) The restoration of wetlands or streams; (b) The enhance...

...(A)(1) The director of environmental protection shall provide notice of and opportunity for input from potentially affected dischargers, county soil and water conservation districts, and other stakeholders during the development of a TMDL after March 24, 2015, at each of the following stages of development of a TMDL and plans and actions necessary for TMDL implementation: (a) The project assessment study plan, inclu...

... at a minimum, both of the following: (1) An estimate of the total amount of each pollutant that causes water quality impairment from all sources; (2) An estimate of the total amount of pollutants that may be added to the water of the state while still allowing the water of the state to achieve and maintain applicable water quality standards. (B) The director shall provide all of the following: (1) Public notice ...