Ohio Revised Code Search

...orporation to which the taxpayer's Ohio net income is apportioned under division (D) of section 5745.02 of the Revised Code. The rules shall prohibit disclosure of such reports or information to any person other than a properly authorized officer, employee, or agent of a municipal corporation, and shall provide for disclosure of only such information as is necessary, in the opinion of the tax commissioner, for proper...

... the trust is valued at eight times the net annual rental rate. "Net annual rental rate" means the annual rental rate paid by the trust less any annual rental rate received by the trust from subrentals. (b) The average value of property shall be determined by averaging the values at the beginning and the end of the taxable year, but the tax commissioner may require the averaging of monthly values during the taxable...

...on, "income tax" includes both a tax on net income and a tax measured by net income. The following credits shall be allowed against the aggregate income tax liability imposed by section 5747.02 of the Revised Code on individuals and estates: (A)(1) The amount of tax otherwise due under section 5747.02 of the Revised Code on such portion of the combined adjusted gross income and business income of any nonresiden...

... excess for all counties is zero. (H) "Net distribution" means the sum of the payments made to a county's public library fund during a distribution year, adjusted as follows: (1) If the county received an overpayment during the preceding distribution year, add the amount of the overpayment; (2) If the county received an underpayment during the preceding distribution year, deduct the amount of the underpayment...

...s total entitlement; (5) Each county's net distribution; (6) The amount by which each county's net distribution exceeded or was less than its total entitlement, which amount shall constitute the county's overpayment or underpayment for purposes of division (B)(3) of this section in the ensuing distribution year.

...oss receipts" shall be substituted for "net gains" wherever "net gains" appears in those divisions. Nothing in this division limits or modifies the exclusions enumerated in divisions (E) and (F)(2) of section 5751.01 of the Revised Code. The tax commissioner may promulgate rules to further specify the manner in which to situs gross receipts subject to this division. (I) Gross receipts from the sale of all other ser...

... calendar years 2010 to 2029 for unused net operating losses under division (B) of section 5751.53 of the Revised Code; The refundable motion picture and broadway theatrical production credit under section 5751.54 of the Revised Code; The refundable credit for film and theater capital improvement projects under section 5751.55 of the Revised Code; The refundable jobs creation credit or job retention credit u...

... or received from the settlor; (6) The net amount allocated to income under sections 5812.01, 5812.02, and 5812.07 to 5812.52 of the Revised Code; and the increase or decrease in the value of the principal assets, which the trustee may estimate as to assets for which market values are not readily available; (7) Whether and to what extent the terms of the trust give the trustee the power to invade principal or accu...

...s section, "undistributed income" means net income received before the date on which an income interest ends. "Undistributed income" excludes an item of income or expense that is due or accrued or net income that has been added or is required to be added to principal under the terms of the trust. (B) When a mandatory income interest ends, the trustee shall pay to a mandatory income beneficiary that survives that dat...

..., that is in proportion to the spouse's net contributions to the personal property. (2) If the spouses described in division (A)(1) of this section remarry each other and the title to the personal property continues to be held by them in accordance with that division, then the survivorship rights of the spouses are not terminated, and the spouses again hold title in the personal property for their joint lives and th...

...hancement project that will result in a net improvement of water quality. Such projects may include a project under section 319 of the Federal Water Pollution Control Act, an H2Ohio project, a water resource restoration sponsor program, a wetland mitigation bank, or an in-lieu fee mitigation project. To qualify under this exception, a person shall submit a demonstration as part of a mitigation proposal that the proje...

...in and apportion the amount of existing net indebtedness of the township which shall be assumed and paid by the municipal corportion. The apportionment shall be made in the proportion of the total duplicate for the annexed territory transferred to the municipal corporation to the total tax duplicate remaining in and for the unannexed portion of the township. The auditor shall ascertain, adjust, and divide between the...

...Code; (3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer; (4) Whether the taxpayer requested that any overpayment be carried forward to a future taxable year; (5) The amount of any credit claimed under section 718.94 of the Revised Code. (C) Not later than thirty days after each distribution made to municipal corporations under section 718.83 of the Revised Code, the t...

...urities may be issued; (D) The minimum net earnings or basis of or device for calculating the minimum net earnings which the utility may earn as a condition precedent to a reduction of fares or rates, and as a test of the reasonableness of extensions; (E) The initial rates, fares, and charges, and the dates of revision of rates, fares, or charges, but no period between dates fixed for revision shall exceed five yea...

...s been engaged in agriculture; (2) The net income or net worth of any borrower; and (3) The availability or feasability of alternative financing methods for any borrower. (C) The type and amount of collateral, security or credit enhancement to be provided to assure repayment of loans or of bonds; (D) The amounts and types of insurance coverage required on projects and loans; (E) Any other matters relating to the...

...iodic reports; schedules of compliance; net volume, net weight, and, where necessary, concentration and mass loading limits of manure that may be discharged into waters of the state; and authorized duration and frequency of any discharges into waters of the state; (5) Procedures for the submission of applications for permits and notices of intent to be covered by general permits, including information that must be i...

...g fertilizer pesticide mixtures. (J) "Net weight" means the weight of a commodity excluding any packaging in pounds or metric equivalent, as determined by a sealed weighing device or other means prescribed by rules adopted by the director. (K) "Packaged fertilizer" means any type of fertilizer in closed containers of not over one hundred pounds or metric equivalent. (L) "Per cent" or "percentage" means the perc...

...ten or printed form the following: (1) Net weight of the contents; (2) Brand and product name; (3) Name and address of the manufacturer or distributor that appears on the license or registration; (4) Grade expressed in whole numbers only for all mixed fertilizers except specialty fertilizers; (5) Guaranteed analysis. (B) No person shall distribute any type of fertilizer in this state in bulk unless the purchase...

...ed with the following information: (1) Net weight of contents, which may be stated in metric units in addition to avoirdupois weight; (2) Product name, and brand name if any, under which the feed is distributed; (3) Name and principal address of the manufacturer or distributor; (4) Guaranteed analysis of the feed stated in terms that the director of agriculture, by rule, determines are required to advise the user...

...dopted under it; (G) Does not have the net assets specified in division (B) of section 926.06 of the Revised Code or has failed to obtain a bond or other protection for any deficiency in required net assets as provided in that division; (H) Does not have the obligations for agricultural commodities purchased under delayed price agreements secured or represented as required under division (B) or (C) of section ...

...st each such balance; and the estimated net balance remaining and available for new appropriations; (5) A detailed estimate of the additional revenue receipts in each fund from each source under proposed legislation, if enacted, during each year of the biennium; (6) The most recent report prepared by the department of taxation under section 5703.48 of the Revised Code, which shall be submitted to the general as...

...ty shall be either in proportion to the net contributions by each co-owner to the total property or as the court finds to be equitable and practicable.

...reasury. The fund shall consist of the net proceeds of obligations issued under Chapter 154. of the Revised Code to finance a portion of those state capital facilities described in division (A) of this section, as needed to ensure sufficient moneys to support appropriations from the fund. Lease payments from counties made for those capital facilities financed in part from the fund and interest earnings on the ...

...tatements to the trust fund, report the net asset value of the shares comprising the investment of the trust fund in the affiliated investment company. (J) If a trust company making an investment of trust funds in the securities of an affiliated investment company pursuant to division (A)(1)(c) of this section invests the funds in any mutual fund, the trust company shall disclose, in at least ten-point boldface t...

...tatements to the trust fund, report the net asset value of the shares comprising the investment of the trust fund in the affiliated investment company. If a collective investment fund invests in an affiliated investment company, the collective investment fund shall disclose, in at least ten-point boldface type, by prospectus, by annual account statement, or by any other written means to all persons entitled to...