Ohio Revised Code Search

...any material mailed to the person. (C)(1) If the tax administrator makes a request for identifying information and the tax administrator does not receive valid identifying information within thirty days of making the request, nothing in this chapter prohibits the tax administrator from imposing a penalty upon the person to whom the request was directed pursuant to section 718.27 of the Revised Code, in addition to a...

...terests of the municipal corporation: (1) Compromise a claim; (2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments. (C) The tax administrator may consider the following standards when ascertaining with respect to a claim whether a compromise or payment-over-time agreement is in the best interests of the municipal corporation: (1) There exists ...

... before filing the amended return. (B)(1) In the case of an underpayment, the amended return shall be accompanied by payment of any combined additional tax due together with any penalty and interest thereon. If the combined tax shown to be due is ten dollars or less, such amount need not accompany the amended return. Except as provided under division (B)(2) of this section, the amended return shall not reopen those ...

...If a term used in sections 718.80 to 718.95 of the Revised Code that is not otherwise defined in this chapter is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the Revised Code and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall have control over the use of the term in Titl...

...n have the same meanings as in section 718.021 of the Revised Code. (B) A taxpayer may elect to apply the provisions of this section to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provisions of section 718.82 of the Revised Code apply to such apportionment except as otherwise provided in this section. A taxpayer shall make the election allowed un...

...icipal corporation pursuant to section 718.15 or 718.151 of the Revised Code, shall be available to a taxpayer that has made the election allowed under section 718.80 of the Revised Code, against the municipal corporation's tax on income. A municipal corporation shall submit the following information to the tax commissioner on or before the later of January 31, 2018, or the thirty-first day of January of the first ye...

...of the unexpired term, provided that: (1) Vacancies in the office of mayor shall be filled in the manner provided by section 733.25 of the Revised Code; (2) Vacancies in the membership of the legislative authority shall be filled in the manner provided by section 731.43 of the Revised Code; (3) Vacancies in the office of president pro tempore of a village legislative authority shall be filled in the manner provide...

...(A) As used in this section: (1) "Occupy or use," with respect to a public way, means to create parking spaces and install, repair, maintain, replace, and operate parking meters or other similar devices for the purpose of providing on-street parking. (2) "Public agency" includes any county, municipal corporation, port authority, regional transit authority, airport authority, or transportation improvement dist...

...ony" has the same meaning as in section 109.511 of the Revised Code. (B)(1) The director of public safety shall not appoint a person as a chief of police, a member of the police department of the municipal corporation, or an auxiliary police officer on a permanent basis, on a temporary basis, for a probationary term, or on other than a permanent basis if the person previously has been convicted of or has pleaded gui...

...less either of the following applies: (1) The person has received a certificate issued under former section 3303.07 of the Revised Code or section 4765.55 of the Revised Code evidencing satisfactory completion of a firefighter training program. (2) The person began serving as a permanent full-time paid firefighter with the fire department of a village or other city prior to July 2, 1970, and receives a fire trainin...

...ony" has the same meaning as in section 109.511 of the Revised Code. (B)(1) The mayor shall not appoint a person as a marshal, a deputy marshal, a police officer, a night watchperson, a special police officer, or an auxiliary police officer on a permanent basis, on a temporary basis, for a probationary term, or on other than a permanent basis if the person previously has been convicted of or has pleaded guilty to a ...

...42.04 and 742.05 of the Revised Code: (1) "Police officer" means a member of the fund who is or has been an employee of a police department and is not a police retirant. (2) "Firefighter" means a member of the fund who is or has been an employee of a fire department and is not a firefighter retirant. (3) "Firefighter retirant" means a member of the fund who is receiving an age and service or disability benefit as ...

...a theft offense as defined in section 2913.01 of the Revised Code, or a violation of section 102.02, 102.03, 102.04, 2921.02, 2921.11, 2921.13, 2921.31, 2921.41, 2921.42, 2921.43, or 2921.44 of the Revised Code shall be deemed vacant. A person who has pleaded guilty to or been convicted of an offense of that nature is ineligible for election to the office of employee member, firefighter retirant member, or police ret...

...Notwithstanding division (C) of section 121.22 of the Revised Code, the board of trustees of the Ohio police and fire pension fund may adopt a policy that allows a board member to attend a meeting of the board by means of video conference. The board shall include in the policy, if adopted, both of the following: (1) The number of regular meetings at which each board member shall be present in person, provided that ...

...toward preventing violations of Chapter 1707. of the Revised Code, the "Commodity Exchange Act," 42 Stat. 998, 7 U.S.C. and following, the "Securities Act of 1933," 48 Stat. 74, 15 U.S.C. and following, and the "Securities Exchange Act of 1934," 48 Stat. 881, 15 U.S.C. 78a, and following, and the rules and regulations promulgated under those statutes. This duty of reasonable supervision shall include the adoption, im...

...lowing to the Ohio ethics commission: (1) Anything of value received by the system from an agent and anything of value given on behalf of the system by an agent; (2) The name of any employee of the system with authority over the investment of retirement system funds or any board member of the system who deals with an agent regarding amounts described in division (A)(1) of this section. (B) The disclosures required...

...ts all of the following requirements: (1) The investment manager is subject to taxation under Chapter 5725., 5726., 5733., 5747., or 5751. of the Revised Code; (2) The investment manager meets one of the following requirements: (a) Has its corporate headquarters or principal place of business in this state; (b) Employs at least five hundred individuals in this state; (c) Has a principal place of business in this...

...to employ a person pursuant to sections 124.321 to 124.328 of the Revised Code or pursuant to any similar provisions that apply to the person under any of the following: (1) A collective bargaining agreement entered into under Chapter 4117. of the Revised Code; (2) Any ordinance, resolution, contract, agreement, policy, or procedure governing employment. (B) A member of the Ohio police and fire pension fund who, d...

...ision (J), (W), or (JJ) of section 5705.19 of the Revised Code, to the fund an amount known as the "police officer employers' contribution," which shall be nineteen and one-half per cent of the salaries as defined in division (L) of section 742.01 of the Revised Code of the members of the police department of the employer. (B) The taxing authority of each municipal corporation in which there was a police relief an...

...ision (I), (W), or (JJ) of section 5705.19 of the Revised Code, to the fund an amount known as the "firefighter employers' contribution," which shall be twenty-four per cent of the salaries as defined in division (L) of section 742.01 of the Revised Code of the members of the fire department of the employer. (B) The taxing authority of each municipal corporation in which there was a firemen's relief and pension fu...

...the Revised Code shall be as follows: (1) If a report or payment is at least one but not more than ten days past due, one hundred dollars; (2) If a report or payment is at least eleven but not more than thirty days past due, the greater of one thousand dollars or one per cent of the payment; (3) If a report or payment is at least thirty-one but not more than one hundred eighty days past due, the greater of three t...

...penalties assessed under sections 742.351 and 742.38 of the Revised Code shall be as follows: (1) If a form, report, or statement is at least one but not more than ten days past due, one hundred dollars; (2) If a form, report, or statement is at least eleven but not more than thirty days past due, one thousand dollars; (3) If a form, report, or statement is at least thirty-one but not more than one hundred eighty ...

...On and after December 31, 1971, all persons who retired and were eligible to receive a pension that was payable prior to July 1, 1968, pursuant to division (B) of section 742.37 of the Revised Code, and all persons who qualified for a payment under division (C)(1) of such section or division (C)(2), (3), (4), or (5) of former section 742.37 of the Revised Code prior to such date shall receive an additional monthly pa...

...On and after January 1, 1974, each surviving spouse of a deceased member of the fund, each surviving child of a deceased member of the fund, and each surviving parent dependent for support upon a deceased member of the fund receiving benefits pursuant to former section 742.37 of the Revised Code shall have such benefits increased by the following amounts: (A) Surviving spouse of a deceased member of the fund, thirty...

...(A) On and after November 15, 1981, a member of the Ohio police and fire pension fund who is receiving a pension or benefit effective prior to February 28, 1980, under division (A), (B), or (C) of section 742.37 or division (C)(2), (3), (4), or (5) of former section 742.37 of the Revised Code shall have such pension or benefit increased by forty-six dollars. The following are not eligible to receive the increase pro...