Ohio Revised Code Search

...his 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 under this section by notifying the tax commissioner in writing on or with the taxpayer's net profit return or, if applicable,...

...e the benefits; (6) A statement of the net assets available for the provision of the benefits as of the last day of the fiscal year; (7) A statement of any changes in the net assets available for the provision of benefits, including participant and employer contributions, net investment income, administrative expenses, and benefits provided to participants, as of the last day of the fiscal year; (8) For the l...

... The agency; (b) An individual whose net worth exceeded one million dollars at the time the individual received notification of the hearing; (c) A sole owner of an unincorporated business that had, or a partnership, corporation, association, or organization that had, a net worth exceeding five million dollars at the time the party received notification of the hearing, except that an organization that is describ...

...ot more than fifteen million dollars in net income for the preceding taxable year, and that is none of the following: (1) A country club; (2) A racetrack or other facility used for gambling; (3) A store the principal purpose of which is the sale of alcoholic beverages for consumption off premises; (4) A massage parlor; (5) A hot tub facility; (6) A suntan facility; (7) A business engaged in the d...

... from the state general revenue fund or net state lottery proceeds. Examples of bonds the debt service on which is not anticipated to be paid from either of those sources are bonds of the state issued for highway purposes pursuant to Section 2i or 2m of Article VIII, Ohio Constitution, which, although general obligations of the state, have been and are anticipated to be paid from highway user receipts and not from th...

...tal of any other indebtedness; (5) The net amount of delinquent taxes unpledged to pay any bonds, notes, or certificates, including delinquent assessments on improvements on which the bonds have been paid; (6) The budget requirements for the fiscal year for bond and note retirement; (7) The estimated revenue for the fiscal year. (C) The certificate and statement provided for in divisions (A) and (B) of this secti...

...pplicant is financially sound and has a net worth of at least twenty-five thousand dollars. The applicant's net worth shall be computed according to generally accepted accounting principles. The applicant shall maintain a net worth of at least twenty-five thousand dollars throughout the licensure period. (b) The applicant has the ability and fitness in the capacity involved to engage in the business of cashing chec...

...pplicant is financially sound and has a net worth of not less than one hundred thousand dollars, or in the case of a nonprofit corporation that is incorporated under Chapter 1702. of the Revised Code, a net worth of not less than fifty thousand dollars. The applicant's net worth shall be computed according to generally accepted accounting principles. (3) The applicant has never had revoked a license to make loans ...

...to which this section applies may incur net indebtedness by the issuance of securities in accordance with the provisions of this chapter in excess of the limit specified in division (B) or (C) of section 133.06 of the Revised Code when necessary to raise the school district portion of the basic project cost and any additional funds necessary to participate in the classroom facilities project described in division (A)...

...ho has both of the following: (1)(a) A net worth on a consolidated basis, according to its most recent audited financial statement, of not less than fifteen million dollars; (b) A net worth, according to its most recent audited financial statement, of not less than one million dollars and the seller is at least eighty per cent owned by a corporation which has a net worth on a consolidated basis, according to i...

...o law or division rule, or a boat, gun, net, seine, trap, ferret, or device used in the violation, and seize any the officer finds so taken or possessed. If the owner or person in charge of the place to be searched refuses to permit the search, upon filing an affidavit in accordance with law with a court having jurisdiction of the offense and upon receiving a search warrant issued, the officer forcibly may search the...

...icensed as follows: (1) Trap and fyke nets, for the first twenty nets or any portion thereof, eight hundred dollars; and for each additional group of ten such nets or any portion thereof, four hundred dollars; (2) For each seine of one hundred fifty rods or less in length other than an inland fishing district seine, four hundred dollars; (3) For each seine over one hundred fifty rods in length other than an inlan...

...ee is in transit to the licensee's trap nets to lift, move, pull, remove, clean, or maintain the trap nets for any reason and also shall contact the chief or the chief's designee when returning to land with a daily catch of fish from a trap net indicating the licensee's estimated time of arrival at a specific port and any other information required by the chief. The licensee shall contact the chief or the chief...

... section shall not exceed twelve months net profit of the business on an annualized basis. Except as otherwise provided in division (B)(3)(c) of this section, if the agency is appropriating property in time of war or other public exigency imperatively requiring its immediate seizure, for the purpose of making or repairing roads that shall be open to the public without charge, for the purpose of implementing rai...

...rplus not less than ten per cent of its net earnings for the preceding fiscal year until such surplus is equal in value to one-half of the amount paid in on the shares of the corporation then outstanding. Whenever the amount of such surplus becomes impaired, it shall be built up again to the required amount in the manner provided for its original accumulation. Net earnings and surplus shall be determined by the board...

...(a) The state; (b) An individual whose net worth exceeded one million dollars at the time the action or appeal was filed; (c) A sole owner of an unincorporated business that had, or a partnership, corporation, association, or organization that had, a net worth exceeding five million dollars at the time the action or appeal was filed, except that an organization that is described in subsection 501(c)(3) and is tax e...

... itemized list of the recipients of the net profit of the bingo or game of chance, including the name and address of each recipient to whom the money is distributed, and if the organization uses the net profit of bingo, or the money or assets received from a game of chance, for any charitable or other purpose set forth in division (V) of section 2915.01, division (D) of section 2915.02, or section 2915.101 of the Rev...

... election which occurs not less than ninety days after the date of such certification, or at a special election, the date of which shall be specified in the certification, which date shall not be less than ninety days after the date of such certification. Upon certification of a proposal to the board or boards of elections pursuant to this section, the board or boards of elections shall make the necessary arra...

... education of a school district. (F) "Net bonded indebtedness" means the difference between the sum of the par value of all outstanding and unpaid bonds and notes which a school district board is obligated to pay and any amounts the school district is obligated to pay under lease-purchase agreements entered into under section 3313.375 of the Revised Code, and the amount held in the sinking fund and other indebtedne...

... division (D) of this section; (F) The net amount payable to the prize winner after deduction from the gross amount payable to the prize winner as described in division (D) of this section of all commissions, fees, costs, expenses, and charges described in division (E) of this section; (G)(1) The quotient, expressed as a percentage, obtained by dividing the net amount payable to the prize winner as described in div...

...s not denied its accreditation within ninety days after submission of its application. (C)(1) A trust maintained by an assuming insurer under division (A)(4) of this section shall meet the following requirements: (a) In the case of a single assuming insurer, the trust shall consist of a trusteed account representing the assuming insurer's liabilities attributable to business underwritten in the United States. A t...

...lows: (1) By the ratio which the total net premiums paid, in respect to his mutual policy or policies in force on the date of the examination conducted pursuant to division (C) of section 3913.21 of the Revised Code, within the period including the five accounting periods preceding the date of such examination and including the time from the end of the last such accounting period to the date of the examination, bear...

...ws: (1) Determine the estimated total net patient revenues for all nursing homes and hospital long-term care units for the fiscal year; (2) Multiply the estimated total net patient revenues determined under division (A)(1) of this section by the lesser of the following: (a) The indirect guarantee percentage; (b) Six per cent. (3) Divide the product determined under division (A)(2) of this section by the nu...

...he pecuniary gain or profit of, and its net earnings or any part of its net earnings are not distributable to, its members, its directors, its officers, or other private persons, except that the payment of reasonable compensation for services rendered, payments and distributions in furtherance of its nonprofit purpose, and the distribution of assets on dissolution permitted by section 1702.49 of the Revised Code are ...

...rs. (C) For purposes of computing its net income under division (I) of section 5733.04 of the Revised Code, the corporation shall add interest expenses and costs and intangible expenses and costs directly or indirectly paid, accrued, or incurred to, or in connection directly or indirectly with one or more direct or indirect transactions with, one or more of the following related members: (1) Any related member wh...