Ohio Revised Code Search

...tructures, and adornments therein. (B)(1) A watchperson, superintendent, gardener, or agent of a cemetery company or association who has probable cause to believe that a person has violated division (A) of this section may detain the person in a reasonable manner and for a reasonable length of time within the property of the cemetery company or association for the purpose of recovering any property involved in the v...

...ment corporation may be designated: (1) By a county, one or more townships, one or more municipal corporations, two or more adjoining counties, or any combination of the foregoing as the agency of each such political subdivision for the industrial, commercial, distribution, and research development in such political subdivision when the legislative authority of such political subdivision has determined that t...

...association may permit the following: (1) Voting by members in accordance with the amount of business done with or through the association. (2) Voting by delegates, including a voting system that provides any one or a combination of the following: (a) That a delegate may cast only one vote; (b) That a delegate may cast one vote for each member represented by the delegate; (c) That another form of delegate voting...

... articles of incorporation or bylaws: (1) No contract or transaction between an association and one or more of its directors or officers, or between the association and any other person in which one or more of the association's directors or officers, are directors or officers, or have a financial or personal interest, shall be void or voidable solely for this reason, or solely because the director or officer is pres...

...er agrees to do any of the following: (1) Sell, market, or deliver all or any specified part of products produced or to be produced either by the member or under the member's control, to or through the cooperative or any facilities furnished by it; (2) Authorize the cooperative or any facilities furnished by it to act for the member in any manner with respect to all or any specified part of products produced or to ...

...ny of the following conditions exist: (1) Members of the marketing cooperative are obligated to produce and deliver agricultural products or produce under sales contracts negotiated by the marketing cooperative. (2) Members of the marketing cooperative represent, on the yearly average calculated over the immediate two preceding calendar years, at least fifty-one per cent of the producers who delivered agricultural ...

...ranted under the Older Americans Act of 1965, 79 Stat. 219, 42 U.S.C. 3001, as amended, the department of aging may divide the state into separate multi-county regions that shall be known as planning and service areas. If the department divides the state into those areas, then, consistent with the rules adopted under division (C)(1) of this section, it shall designate one public entity or one private nonprofit ...

...(A) As used in this section: (1) "Respite care" means short-term, temporary care or supervision provided to a person who has dementia in the absence of the person who normally provides that care or supervision. (2) "Dementia" includes Alzheimer's disease or other dementia. (B) Through the internet web site maintained by the department of aging, the director of aging shall disseminate dementia training materials...

...vices available within the facility: (1) Preventive medical services, diagnostic and treatment services, emergency health services, and counseling on health matters, which are provided on a regular basis by a licensed physician, pharmacist, or registered nurse or other qualified health professional; (2) A program to locate full- or part-time employment opportunities; (3) Information and counseling by profession...

...have the same meanings as in section 2915.01 of the Revised Code. (B) Notwithstanding sections 2915.07 to 2915.13 of the Revised Code, a multipurpose senior center may conduct bingo games described in division (O)(1) of section 2915.01 of the Revised Code, but only if it complies with all of the following requirements: (1) All bingo games are conducted only on the premises of the facility. (2) All participa...

...e given in any of the following ways: (1) In writing by the resident or recipient; (2) Orally by the resident or recipient, witnessed in writing at the time it is given by one other person; (3) In writing by the guardian of the resident or recipient; (4) In writing by the attorney in fact of the resident or recipient, if the resident or recipient has authorized the attorney in fact to give such consent; (5) In w...

... adopt rules in accordance with Chapter 119. of the Revised Code specifying the content of training for representatives of the office of the state long-term care ombudsman program. Training for representatives other than those who are volunteers providing services through regional long-term care ombudsman programs shall include instruction regarding federal, state, and local laws, rules, and policies on long-term car...

...(A) As used in this section: (1) "Employee" and "employer" have the same meanings as in section 4113.51 of the Revised Code. (2) "Retaliatory action" includes physical, mental, or verbal abuse; change of room assignment; withholding of services; failure to provide care in a timely manner; discharge; and termination of employment. (B) An employee providing information to or participating in good faith in regi...

...t the department of aging under section 173.39 of the Revised Code has not required to be certified under section 173.391 of the Revised Code, the department may pay the provider for providing services, including community-based long-term care services, under a program the department administers but only if all of the following are the case: (1) The provider has a contract with the department of aging or the depart...

...m care budget established under section 173.43 of the Revised Code is administered in a manner that provides medicaid coverage of and expands access to all of the following as necessary to meet the needs of individuals receiving home and community-based services covered by medicaid components the department of aging administers: (A) To the extent permitted by the medicaid waivers authorizing department of agi...

...(A)(1) The department of aging may charge annual fees to long-term care facilities for the publication of the Ohio long-term care consumer guide, as well as late penalties if applicable. The department may contract with any person or government entity to collect the fees on its behalf. All fees collected under this section shall be deposited in accordance with division (B) of this section. (2) Except as provided in ...

... will result in any of the following: (1) Denial of enrollment or continued enrollment in the component; (2) Denial of or reduction in the amount of services requested by or offered to the individual under the component; (3) Assessment of any patient liability payment pursuant to rules adopted by the department under this section. The appeal shall be made in accordance with section 173.56 of the Revised Code and ...

...(A)(1) In addition to any other eligibility requirement of this chapter, to be eligible to serve as a personal care aide under the PASSPORT program, an individual must successfully complete thirty hours of pre-service training acceptable to the department of aging. To maintain eligibility, each personal care aide must successfully complete six hours of in-service training acceptable to the department. Such trainin...

... will result in any of the following: (1) Denial of enrollment or continued enrollment in the component; (2) Denial of or reduction in the amount of services requested by or offered to the individual under the component; (3) Assessment of any patient liability payment pursuant to rules adopted by the department under this section. The appeal shall be made in accordance with section 173.56 of the Revised Code and ...

...(A) No organization, on or after July 1, 1996, shall sponsor an alliance health care program without first obtaining a certificate of authority from the superintendent of insurance. (B) Application for a certificate of authority to sponsor an alliance program shall be made by an organization in writing and in the form prescribed by the superintendent. (C) The superintendent shall, within ninety days after receipt o...

...onflicts with the provisions of section 1731.05 of the Revised Code. (B) An insurer may establish one or more separate classes of business solely comprised of one or more alliances. All of the following shall apply to health plans covering small employers in each class of business established pursuant to this division: (1) The premium rate limitations set forth in section 3924.04 of the Revised Code apply to each...

... Executing articles of incorporation. (1) The articles shall set forth: (a) The name, which shall include the words "credit union" and shall not be so similar to the name of an existing credit union as to be likely to mislead the public; (b) The place in this state where the principal office of the credit union is to be located; (c) The purpose, which shall be "to conduct the business of a credit union"; (d) The...

...(A)(1) Whenever, in the opinion of the superintendent of credit unions, any director, officer, committee member, employee, agent, or other person participating in the conduct of the affairs of a credit union has committed any violation of law or rule, or of a cease-and-desist order, or has engaged or participated in any unsafe or unsound practice in connection with the credit union, or has committed or engaged in any...

...deposit programs created under sections 135.61 to 135.66 of the Revised Code and sections 135.70 to 135.71 of the Revised Code. (B) The shares and share accounts of the credit union may be of one or more classes, as designated by the board of directors, subject to approval of the superintendent of credit unions based on rules that shall assure equitable distribution of dividends among classes, considering costs an...

...proved by the board of directors. (E)(1) The credit union shall have a lien on the membership share, shares, deposits, and accumulated dividends and interest of a member in an individual, joint, trust, or payable on death account for any obligation owed to the credit union by that member or for any loan co-signed or guaranteed by the member or account holder; provided, however, that a credit union shall not ha...

...ution's tax year. (B) For tax year 2014 there is hereby allowed to each financial institution a nonrefundable credit against the tax imposed by section 5726.02 of the Revised Code. The amount of the credit shall be computed in accordance with division (C) of this section. The credit shall be claimed in the order prescribed by section 5726.98 of the Revised Code. The credit shall not exceed the amount of tax ...

...s the company's property. Divisions (B)(1), (2), and (3) of this section shall be used to determine the taxable property that cannot be directly attributed to providing one of the listed activities of a combined company. (B)(1) The taxable property to attribute to an electric company or a rural electric company activity shall be the taxable cost of the property that cannot be directly attributed to a listed activity...

...cise tax, as provided by sections 5727.31 to 5727.62 of the Revised Code, for the privilege of owning property in this state or doing business in this state during the twelve-month period next succeeding the period upon which the tax is based. The tax shall be imposed against each such public utility that, on the first day of such twelve-month period, owns property in this state or is doing business in this state, an...

...or shall do any one of the following: (1) Refund the full amount of the overpayment; (2) Refund a portion of the overpayment and prorate the remaining balance as a credit against future taxes that may be charged to the public utility; (3) Prorate the full amount of the overpayment as a credit against future taxes that may be charged to the public utility. (C)(1) The auditor shall have discretion as to which metho...

... predeceasing spouse died prior to July 1, 1993, and if a marital deduction was allowed with respect to the transfer of such property to the decedent under division (A)(1) of section 5731.15 of the Revised Code as it existed prior to July 1, 1993, in connection with the determination of the value of the taxable estate of the decedent's predeceasing spouse; (D) If a qualified terminable interest property deduction wa...

...(A)(1) Upon the payment of TO the county treasurer of any tax due under this chapter, the treasurer shall issue a receipt for the payment in triplicate. He shall deliver one copy to the person paying the taxes, and he immediately shall send the original receipt to the tax commissioner, who shall certify the original receipt and immediately transmit it to the probate court for the county in which the return has been f...

...rporation organized pursuant to Chapter 1729. of the Revised Code, except as provided in sections 5733.09 and 5733.10 of the Revised Code, for the privilege of exercising its franchise during the calendar year in which that amount is payable, and the tax provided by this chapter for foreign corporations shall be the amount charged against each corporation organized for profit and each nonprofit corporation organized ...

...(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) "Eighteen-month period" means the eighteen-month period that begins January 1, 1995, and ends June 30, ...

...(A) As used in this section: (1) "Compliance facility" means property that is designed, constructed, or installed, and used, at a coal-fired electric generating facility for the primary purpose of complying with acid rain control requirements under Title IV of the "Clean Air Act Amendments of 1990," 104 Stat. 2584, 42 U.S.C.A. 7651, and that controls or limits emissions of sulfur or nitrogen compounds resulting...

...(A) As used in this section: (1) "Investment pass-through entity" means a pass-through entity having for its qualifying taxable year at least ninety per cent of its gross income from transaction fees in connection with the acquisition, ownership, or disposition of intangible property, loan fees, financing fees, consent fees, waiver fees, application fees, net management fees, dividend income, interest income, net ca...

...of the amount described in division (C)(1) of this section or the amount described in division (C)(2) of this section. (1) The amount of tax that a qualifying dealer in intangibles paid under Chapter 5707. of the Revised Code during the calendar year immediately preceding the financial institution's tax year. Such amount shall be reduced, but not below zero, by any refunds of such tax received by the qualifying deal...

...(A)(1) For tax year 2005, a taxpayer that provides any telephone service program to aid persons with communicative impairments in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit is the cost incurred by the taxpayer for providing the telephone service program during its t...

...d by the commissioner, the following: (1) The name under which the motor fuel dealer will transact business within the state; (2) The location, including street number address, of its principal office or place of business within this state; (3) The name and address of the owner, or the names and addresses of the partners if such motor fuel dealer is a partnership, or the names and addresses of the principal office...

...lication shall include the following: (1) The name under which the retail dealer will transact business within the state; (2) The location, including street number address, of the retail dealer's business within this state; (3) The name, address, and social security number of the owner, or the names, addresses, and social security numbers of the partners if such retail dealer is a partnership, or the names, addres...

...lication shall include the following: (1) The name under which the terminal operator will transact business in this state; (2) The location, including street number address, of the terminal operator's principal office or place of business within this state; (3) The location, including street number address, of each terminal operated in this state by the applicant; (4) The name and address of the owner, or the nam...

...nt must contain all of the following: (1) The name and address of the terminal or bulk plant from which the motor fuel was received; (2) The name of the carrier; (3) The date the motor fuel was loaded; (4) The type of motor fuel and the number of gallons; (5)(a) If delivery is to only one state, the destination state of the motor fuel as represented by the purchaser of the motor fuel and the number of gallons of...

...have the same meanings as in section 5751.01 of the Revised Code. (B) "Distribution system" means a bulk transfer or terminal system for the distribution of motor fuel consisting of refineries, pipelines, marine vessels, and terminals. For the purposes of this section, motor fuel that is in a refinery, pipeline, terminal, or marine vessel or that is en route to a refinery, pipeline, or terminal via any method of tra...

...with the tax period that commences July 1, 2014, and continuing for every tax period thereafter, there is hereby levied an excise tax on each supplier measured by the supplier's calculated gross receipts derived from the first sale of motor fuel within this state. The tax due shall be computed by multiplying sixty-five one-hundredths of one per cent by the supplier's calculated gross receipts. All revenue from the t...

...(A) As used in this section: (1) "Manufacturer" means a person who is engaged in manufacturing, processing, assembling, or refining a product for sale and, solely for the purposes of division (B)(12) of this section, a person who meets all the qualifications of that division. (2) "Manufacturing facility" means a single location where a manufacturing operation is conducted, including locations consisting of one ...

...ed in section 5739.05 or section 5739.051 of the Revised Code, the tax imposed by or pursuant to section 5739.02, 5739.021, 5739.023, or 5739.026 of the Revised Code shall be paid by the consumer to the vendor, and each vendor shall collect from the consumer, as a trustee for the state of Ohio, the full and exact amount of the tax payable on each taxable sale, in the manner and at the times provided as follows: (1...

...vied under division (B)(2) of section 351.021 of the Revised Code may not increase the rate of its tax levied under division (A) of this section to any rate that would cause the total taxes levied under both of those divisions to exceed three per cent on any lodging transaction within the municipal corporation or township. (B) The legislative authority of a municipal corporation or the board of trustees of a towns...

...very amount assessed under section 5739.13 or 5739.15 of the Revised Code as follows: (1) In the case of an assessment against a person who fails to collect and remit the tax required by this chapter or Chapter 5741. of the Revised Code, up to fifty per cent of the amount assessed; (2) In the case of a person whom the tax commissioner believes has collected the tax but failed to remit it to the state as required by...

...the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is not required to be distributed as provided in section 5739.102 of the Revised Code or division (B) of this section shall be credited to the general revenue fund. (B)(1) In any case where any county or transit authority has levied a tax or taxes pursuant to section 5739.021, 5739.023, or 5739.026 of the Revised Code, the tax commissione...

...not more than sixty days, or both. (C)(1) Whoever violates division (A)(1) of section 5739.31 of the Revised Code shall be fined not less than twenty-five nor more than one hundred dollars. If the offender previously has been convicted of a violation of division (A)(1) of section 5739.31 of the Revised Code, the offender is guilty of a felony of the fourth degree. (2) Whoever violates division (A)(2) of section 57...

...(A) As used in this section: (1) "Confidential taxpayer information" means all information that is protected under Title LVII of the Revised Code or other applicable law. (2) "Personally identifiable information" means information that identifies a person. (3) "Anonymous data" means information that does not identify a person. (B) A certified service provider shall preserve the privacy of consumers who buy, lease...