Ohio Revised Code Search
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Section 5119.368 | Telehealth services.
...aff persons assisting clients with receiving telehealth services or providing telehealth services are fully trained in using equipment necessary for providing the services. (C) Prior to providing telehealth services to a client, a provider shall describe to the client the potential risks associated with receiving treatment through telehealth services and shall document that the client was provided with the risks an... |
Section 5119.37 | Requirements to operate opioid addiction treatment programs.
... of real estate having situated on it a public or private school, child care center licensed under Chapter 5104. of the Revised Code, or child-serving agency regulated by the department under this chapter. (5) The provider meets any additional requirements established by the department in rules adopted under division (F) of this section. (D) The department may waive the requirement of division (C)(4) of this se... |
Section 5119.371 | Location of opioid treatment programs.
... of real estate having situated on it a public or private school, child care center licensed under Chapter 5104. of the Revised Code, or child-serving agency regulated by the department under this chapter. If the department determines that the location is in compliance with division (C)(4) of section 5119.37 of the Revised Code, the department shall issue a declaration stating that the location is in compliance. T... |
Section 5119.38 | Drivers' intervention program.
...A drivers' intervention program may be used as an alternative to a term of imprisonment for an offender sentenced pursuant to division (G)(1)(a) of section 4511.19 of the Revised Code, if it is certified by the director of mental health and addiction services pursuant to this section. No drivers' intervention program shall be used as an alternative to a term of imprisonment that is imposed pursuant to division ... |
Section 5119.39 | Certification or accreditation of recovery housing residences.
...(A) The department of mental health and addiction services shall monitor the operation of recovery housing in this state by doing either of the following: (1) Certifying recovery housing residences through a process established by the department; (2) Accepting accreditation, or its equivalent for recovery housing, from one or more of the following: (a) The Ohio affiliate of the national alliance for recovery... |
Section 5119.391 | Required form for recovery housing residence operator.
...(A) The department of mental health and addiction services shall monitor the establishment of recovery housing residences in this state. (B) For purposes of division (A) of this section, and within the timeframe specified in division (C) of this section, each person or government entity that will operate a recovery housing residence on or after the effective date of this section , including any recovery housing th... |
Section 5119.392 | Prohibition against operation without being certified or accredited.
...(A) Beginning January 1, 2025, no person or government entity shall operate a recovery housing residence unless either of the following applies: (1)(a) If the department of mental health and addiction services certifies recovery housing residences, the recovery housing residence is certified by the department. (b) If the department accepts accreditation or its equivalent from an organization specified in sectio... |
Section 5119.393 | Complaint reporting and investigations.
...l of the functions associated with receiving and investigating complaints. (B) Any organization under contract with the department to receive and investigate complaints shall make reports to the department as follows: (1) Not less than monthly, the contractor shall report the status of each pending investigation and shall report the outcome of each investigation that has been completed since the last report was... |
Section 5119.394 | Registry of recovery housing residences.
...hall make the registry available to the public on the department's web site. |
Section 5119.395 | Prohibition against advertising without being certified or accredited.
...e a recovery housing residence, sober living home, or any other alcohol and drug free housing for persons recovering from alcohol use disorder or drug addiction unless the residence or building meets either of the following conditions: (1) The residence or building is on the registry established and maintained under section 5119.394 of the Revised Code; (2) The residence or building is regulated by the departme... |
Section 5119.396 | Prohibition against referrals.
...Beginning January 1, 2025, community addiction services providers and community mental health services providers shall not refer clients to a recovery housing residence unless the residence is on the registry established and maintained under section 5119.394 of the Revised Code on the date that the referral is made. Community addiction services providers and community mental health services providers shall maintain r... |
Section 5119.397 | Rulemaking.
...The director of mental health and addiction services may adopt rules in accordance with Chapter 119. of the Revised Code to implement sections 5119.39 to 5119.396 of the Revised Code. |
Section 5119.40 | Determination of services needed.
...admission to a nursing facility after having been transferred from a nursing facility to a hospital for care; (b) An individual who meets all of the following conditions: (i) The individual is admitted to the nursing facility directly from a hospital after receiving inpatient care at the hospital; (ii) The individual requires nursing facility services for the condition for which care in the hospital was receive... |
Section 5119.41 | Residential state supplement program.
...individual in a licensed or certified living arrangement receiving state supplementation on November 15, 1990, under former section 5101.531 of the Revised Code shall not become ineligible for payments under this program solely by reason of the individual's living arrangement as long as the individual remains in the living arrangement in which the individual resided on November 15, 1990. |
Section 5119.42 | State aid for community construction programs.
...(A) As used in this section, "private, nonprofit organization" means a private association, organization, corporation, or other entity that is tax exempt under section 501(a) and described in section 501(c) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 501. (B) To the extent funds are available and on application by boards of alcohol, drug addiction, and mental health services, the director of m... |
Section 5119.421 | Replacement facility projects.
...rest in the facility. (F)(1) When approving an application under division (B) of this section, the director of mental health and addiction services shall establish a deadline by which the board, entity, or organization must notify the director that it is ready to acquire, construct, or renovate a replacement facility. If the board, entity, or organization does not notify the director on or before the deadline,... |
Section 5119.43 | Sale or lease of land or facilities.
...nd addiction services, a report disapproving the sale or lease of any lands or facilities, the sale or lease of the lands or facilities disapproved in the report shall not be made under this section. With respect to a sale or lease of lands and facilities that has not been disapproved under this division, the director of mental health and addiction services shall certify those lands and facilities to the director of ... |
Section 5119.431 | Acquiring real estate.
...When it is necessary for a state institution under the jurisdiction of the department of mental health and addiction services to acquire any real estate, right of way, or easement in real estate in order to accomplish the purposes for which it was organized or is being conducted, and the department is unable to agree with the owner of such property upon the price to be paid therefor, such property may be appropriated... |
Section 5119.44 | Providing goods and services to certain departments, agencies and institutions.
...ervices providers, or free clinics receiving the goods and services to the department for deposit in the state treasury to the credit of the Ohio pharmacy services fund, which is hereby created. The fund shall be used to pay the cost of administration of this section to the department. (G) Whenever a state agency fails to make a payment for goods and services provided under this section within thirty-one days after... |
Section 5119.45 | Sale of goods and services fund.
...Unless otherwise specifically provided by law, all moneys received by the department of mental health and addiction services from the sale of goods and services, including, but not limited to, shared service agreements with other governmental entities and nongovernmental entities, employee housing and cafeteria receipts, fees for copying services, and sales of other tangible personal property under the departme... |
Section 5119.46 | Department of mental health and addiction services trust fund.
...priated for rental payments to the Ohio public facilities commission. On receipt of the certification, the director of budget and management shall transfer cash to the trust fund in an amount up to, but not exceeding, the total of the amounts certified by the director of mental health and addiction services. In addition, the trust fund shall receive all amounts, subject to any provisions in bond documents, rec... |
Section 5119.47 | Problem casino gambling and addictions fund; administration.
...The director of mental health and addiction services shall administer the problem casino gambling and addictions fund. The director shall use the money in the fund to support gambling addiction services, alcohol and drug addiction services, other services that relate to gambling addiction and substance abuse, and research that relates to gambling addiction and substance abuse. Treatment and prevention services suppor... |
Section 5119.48 | All roads lead to home program.
... campaign, the department shall develop public service announcements and shall make the announcements available to television and radio media outlets. The announcements shall be made available beginning on January 1, 2018, and at least twice annually, once between January and March of each year, and once in September of each year as part of national recovery month. (2) A web site as described in division (C) of th... |
Section 5119.49 | Director's collaboration in establishment and administration of drug take-back program.
...(A) The director of mental health and addiction services shall collaborate with the state board of pharmacy and attorney general in the establishment and administration of a drug take-back program, as provided under section 4729.69 of the Revised Code. (B) The department may accept grants, gifts, or donations for purposes of the program. Money received under this division shall be deposited into the drug take... |
Section 5119.50 | Administering funds held in trusts for benefit of institution or mentally ill persons.
... deposit in a proper trust company or savings bank any money left in trust during a specified life or lives and shall adopt rules governing the deposit, transfer, withdrawal, or investment of such money and the income thereof. The department shall, in the manner prescribed by the director of budget and management pursuant to section 126.21 of the Revised Code, account for all money or property received or expended ... |
Section 5101.70 | Emergency order.
...all not order a person to a hospital or public hospital as defined in section 5122.01 of the Revised Code. (F) If the county department or its designee determines that the adult continues to need protective services after the order provided for in division (D) of this section has expired, the county department, the department's designee, or the county prosecutor may petition the court for an order to continue protec... |
Section 5101.701 | Ex parte emergency order authorizing provision of protective services.
...(A) A court, through a probate judge or a magistrate under the direction of a probate judge, may issue by telephone an ex parte emergency order authorizing the provision of protective services, including the relief available under division (B) of section 5101.702 of the Revised Code, to an adult on an emergency basis if all of the following are the case: (1) The court receives notice from the county department of jo... |
Section 5101.702 | Hearing.
...(A) If an order is issued pursuant to section 5101.701 of the Revised Code, the court shall hold a hearing not later than twenty-four hours after the issuance to determine whether there is probable cause for the order, except that if the day following the day on which the order is issued is not a working day, the court shall hold the hearing on the next working day. (B) At the hearing, the court: (1) Shall determin... |
Section 5101.71 | Evaluating ability to pay for services.
...(A) If it appears that an adult in need of protective services has the financial means sufficient to pay for such services, the county department of job and family services shall make an evaluation regarding such means. If the evaluation establishes that the adult has such financial means, the department shall initiate procedures for reimbursement pursuant to rules adopted under section 5101.61 of the Revised Code. I... |
Section 5101.73 | Denial or obstruction of access to adult victim's residence.
...If, during the course of an investigation by a local law enforcement agency of criminal exploitation, any person, including the adult who is the alleged victim, denies or obstructs access to the residence of the adult, the county prosecutor may file a petition in court for a temporary restraining order to prevent the interference or obstruction. The court shall issue a temporary restraining order to prevent the inter... |
Section 5101.74 | Elder abuse commission.
...ndent's designee; (j) The director of public safety or the director's designee; (k) The state long-term care ombudsman or the ombudsman's designee; (l) One member of the house of representatives, appointed by the speaker of the house of representatives; (m) One member of the senate, appointed by the president of the senate; (n) One member of the house of representatives, appointed by the minority leader of ... |
Section 5101.741 | Duties of commission.
... (1) Increasing awareness of and improving education on elder abuse; (2) Increasing research on elder abuse; (3) Improving policy, funding, and programming related to elder abuse, including estimated funding necessary to implement specific recommendations; (4) Improving the judicial response to elder abuse victims; (5) Identifying ways to coordinate statewide efforts to address elder abuse. (B) The commis... |
Section 5101.76 | Procurement of epinephrine autoinjectors for camps.
...by doing one of the following: (1) Having a licensed health professional authorized to prescribe drugs, acting in accordance with section 4723.483, 4730.433, or 4731.96 of the Revised Code, personally furnish the epinephrine autoinjectors to the camp or issue a prescription for them in the name of the camp; (2) Obtaining a prescriber-issued protocol that includes definitive orders for epinephrine autoinjectors ... |
Section 5101.77 | Procurement of inhalers for camps.
...(A) As used in this section, "inhaler" means a device that delivers medication to alleviate asthmatic symptoms, is manufactured in the form of a metered dose inhaler or dry powdered inhaler, and may include a spacer, holding chamber, or other device that attaches to the inhaler and is used to improve the delivery of the medication. (B) A residential camp, as defined in section 2151.011 of the Revised Code, a child... |
Section 5101.78 | Procurement of glucagon, qualified immunity - camps.
...by doing one of the following: (1) Having a licensed health professional authorized to prescribe drugs, acting in accordance with section 4723.4811, 4730.437, or 4731.92 of the Revised Code, personally furnish the injectable or nasally administered glucagon to the camp or issue a prescription for the drug in the name of the camp; (2) Obtaining a prescriber-issued protocol that includes definitive orders for inj... |
Section 5101.80 | Administering Title IV-A of the Social Security Act.
...he amount of compensation they are receiving, whether their employer provides health insurance, whether and how often they have received benefits or services under the prevention, retention, and contingency program, and whether they are successfully self sufficient; (c) Provide the department with reports at times the department specifies. (11) Not later than the last day of each January and July, prepare a rep... |
Section 5101.801 | Benefits and services that are not defined as assistance.
...roject to determine its success in achieving the performance outcomes determined under division (D)(8)(a) of this section. (E) To the extent consistent with the law enacted by the general assembly or executive order issued by the governor establishing the Title IV-A program and subject to the approval of the director of budget and management, the director of job and family services or the director of children and ... |
Section 5101.802 | Kinship permanency incentive program.
... (6) The kinship caregiver is not receiving kinship guardianship assistance under Title IV-E of the "Social Security Act," 42 U.S.C. 673(d), as amended, or the program described in section 5101.1411 of the Revised Code or the program described in section 5153.163 of the Revised Code. (D) Public children services agencies shall make initial and ongoing eligibility determinations for the kinship permanency incentiv... |
Section 5101.803 | Title IV-A demonstration program.
... specific and multiple barriers to achieving or maintaining self-sufficiency and personal responsibility. The department of job and family services and the department of children and youth, as applicable, may provide funding for such projects to government entities and, to the extent permitted by federal law, private, not-for-profit entities with which either department enters into agreements under division (B)(2) of... |
Section 5101.804 | Ohio parenting and pregnancy program.
...(A) Subject to division (E) of section 5101.801 of the Revised Code, there is hereby created the Ohio parenting and pregnancy program to provide services for pregnant women and parents or other relatives caring for children twelve months of age or younger that do both of the following: (1) Promote childbirth, parenting, and alternatives to abortion; (2) Meet one or more of the four purposes of the temporary ass... |
Section 5101.805 | Recommendations for TANF programs.
...(A) Subject to division (E) of section 5101.801 of the Revised Code, the Ohio commission on fatherhood, created under section 5101.34 of the Revised Code, may make recommendations to the director of job and family services concerning the funding, approval, and implementation of fatherhood programs in this state that meet at least one of the four purposes of the temporary assistance for needy families block grant, as ... |
Section 5101.806 | TANF spending plan.
...(A) The department of job and family services shall prepare and submit to the governor not later than the first day of November in each even-numbered year a TANF spending plan describing the anticipated spending of temporary assistance for needy families block grant funds for the upcoming state fiscal biennium. The report shall be prepared in such a manner as to facilitate the inclusion of the information contained i... |
Section 5101.81 | Examination of Title IV-A state plan by legislature.
... appoint three members of the senate serving on the senate committee with primary responsibility for appropriations and the speaker of the house of representatives shall appoint three members of the house of representatives serving on the house of representatives committee with primary responsibility for appropriations. Not more than two members of the senate and not more than two members of the house of representati... |
Section 5101.82 | Title IV-A reserve fund.
...There is hereby created in the state treasury the Title IV-A reserve fund. If authorized by the agreement between the director of budget and management and the United States secretary of the treasury entered into pursuant to section 131.36 of the Revised Code, the director of budget and management may transfer to the Title IV-A reserve fund money appropriated for the Ohio works first program established under Chapter... |
Section 5101.821 | TANF federal fund.
...Except as otherwise approved by the director of budget and management, the department of job and family services shall deposit federal funds received under Title IV-A of the "Social Security Act," 42 U.S.C.A. 601, 110 Stat. 2113 (1996), into the temporary assistance for needy families (TANF) federal fund, which is hereby created in the state treasury. The department shall use money in the fund for the Ohio works firs... |
Section 5101.83 | Repaying fraudulent assistance.
...(A) As used in this section: (1) "Assistance group" has the same meaning as in section 5107.02 of the Revised Code, except that it also means a group provided benefits and services under the prevention, retention, and contingency program or the comprehensive case management and employment program. (2) "Fraudulent assistance" means assistance and services, including cash assistance, provided under the Ohio works... |
Section 5101.84 | Eligibility for aid.
...An individual otherwise ineligible for aid under Chapter 5107. or 5108. of the Revised Code or supplemental nutrition assistance program benefits under the Food and Nutrition Act of 2008 (7 U.S.C. 2011 et seq.) because of paragraph (a) of 21 U.S.C. 862a is eligible for the aid or benefits if the individual meets all other eligibility requirements for the aid or benefits. |
Section 5101.85 | Kinship caregiver defined.
...As used in sections 5101.851 to 5101.856 of the Revised Code, "kinship caregiver" means any of the following who is eighteen years of age or older and is caring for a child in place of the child's parents: (A) The following individuals related by blood or adoption to the child: (1) Grandparents, including grandparents with the prefix "great," "great-great," or "great-great-great"; (2) Siblings; (3) Aunts,... |
Section 5101.851 | Statewide kinship care navigator program.
...ervices including the following: (A) Publicly funded child care; (B) Respite care; (C) Training related to caring for special needs children; (D) A toll-free telephone number that may be called to obtain basic information about the rights of, and services available to, kinship caregivers; (E) Legal services. |
Section 5101.853 | Establishment of regions.
...The director of children and youth shall divide the state into not less than five and not greater than twelve regions, for the kinship care navigator program under section 5101.851 of the Revised Code. The director shall take the following into consideration when establishing the regions: (A) The population size; (B) The estimated number of kinship caregivers; (C) The expertise of kinship navigators; (D) ... |
Section 5727.49 | Monthly report of secretary of state - information provided by county auditors.
...keep a correct list of all incorporated public utilities engaged in business within this state and required by law to pay an excise or franchise tax or fee. Each month he shall file with the tax commissioner a certified report showing all such new public utilities, the increase or decrease of the capital stock or the dissolution of existing public utilities, and such other information as the commissioner requires. Fo... |
Section 5727.50 | Valuation if no report or erroneous information reported.
...If any public utility fails to make any report to the tax commissioner required by law, or makes such report and fails to report or reports erroneously any information essential to the determination of any amount, value, proportion, or other fact to be determined by the commissioner pursuant to law, which is necessary for the fixing of any fee, tax, or assessment, the commissioner shall determine such amount, value, ... |
Section 5727.51 | Taxes on dissolution or retirement required to be paid.
... business or voluntary dissolution of a public utility without filing the certificate provided for in section 1701.86 of the Revised Code, shall not exempt it from the requirements to make reports and pay excise or franchise fees or taxes in accordance with law. |
Section 5727.53 | Action to recover taxes.
... county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the amount involved. The attorney general, on request of the tax commissioner, shall institute such action in the court of common pleas of Franklin county or of any of such counties the commissioner directs... |
Section 5727.54 | Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
...or return or to pay any tax or fee as a public utility fails to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such public utility which is organ... |
Section 5727.55 | Prohibition against doing business after cancellation of articles or certificate.
...No person shall exercise or attempt to exercise any powers, privileges, or franchises under articles of incorporation or certificate of authority after the same is canceled, as provided by section 5727.54 of the Revised Code, for failure to make a report or return or to pay any tax or fee. |
Section 5727.56 | Reinstatement of public utility - conditions - designation of agent.
...Any public utility whose articles of incorporation or license certificate to do or transact business in this state has expired or has been canceled or revoked by the secretary of state, as provided by law for failure to make any report or return or to pay any tax or fee, upon payment to the secretary of state of any additional fees and penalties required to be paid to the secretary of state, and upon the filing with ... |
Section 5727.57 | Petition for judgment for taxes - injunction - procedure - evidence.
.... All or any of the public utilities having their principal places of business in the county may be joined in one suit. On the motion of the attorney general, the court of common pleas shall enter an order requiring all defendants to answer by a day certain, and may appoint a special master commissioner to take testimony, with such other power and authority as the court confers, and permit process to be served... |
Section 5727.58 | Quo warranto proceedings.
...If any public utility fails to make and file the excise or franchise reports or returns required by law, or to pay the penalties provided by law for failure to make and file such reports or returns for a period of ninety days after the time prescribed by law, the attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which such publi... |
Section 5727.60 | Penalty for failure to make report.
...If a person fails to file a report within the time prescribed by section 5727.08 or 5727.31 of the Revised Code, including any extensions of time granted by the tax commissioner, a penalty of fifty dollars per month, not to exceed five hundred dollars, may be imposed for each month or fraction of a month elapsing between the due date of the report, including any extensions, and the date the report was filed. The pena... |
Section 5727.61 | Affidavit denying unlawful political contributions.
...d and sworn to by a person or officer having knowledge of the facts setting forth that such public utility has not, during the preceding year, except as permitted by sections 3517.082, 3599.03, and 3599.031 of the Revised Code, directly or indirectly paid, used or offered, consented, or agreed to pay or use any of its money or property for or in aid of or opposition to a political party, a candidate for election or n... |
Section 5727.62 | Payment of witness fees.
...A person who appears before the department of taxation, on its order, as to the appraisal of property in any taxing district, shall be allowed and paid out of the treasury of the proper county, if an officer of any such taxing district, the person's actual and necessary traveling expenses, which shall be itemized and sworn to by the person who incurred the expense, and if other than any such officer, the person... |
Section 5727.71 | Duty of officials of railroads to testify.
...No president, secretary, receiver, accounting or tax officer, servant, or agent of a railroad company shall refuse to attend before a lawful board of appraisers and assessors when required to do so, or refuse to submit to the inspection of such board any books or papers of such company in his possession, custody, or control, or refuse to answer any question put to him by the board or upon its order concerning the b... |
Section 5727.72 | Duty to testify or bring books or papers.
...No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to do so, or refuse to bring with the officer, employee, or agent and submit for inspection any books or papers of such person in the officer's, employee's, or agent's possession, custody, or control, or refuse to answer any questions put to the officer, employee, or agent concerni... |
Section 5727.74 | Effect when tax charged invalid.
...ed against any class of corporations or public utilities is declared invalid, such invalidity shall not affect the validity of the law, as applicable to any other class of corporations or public utilities. |
Section 5727.75 | Exemption on tangible personal property and real property of certain qualified energy projects.
... its failure to adopt a resolution approving the application does not affect the tax-exempt status of the qualified energy project's property that is located in another county. (2) If tangible personal property of a qualified energy project using renewable energy resources was exempt from taxation under this section beginning in any of tax years 2011 through the applicable year, and the certification under divisio... |
Section 5727.76 | Exemption for tangible personal property transmitting electricity or natural gas in priority investment area.
...(A) As used in this section, "qualifying property" means tangible personal property that is dedicated to transporting or transmitting electricity or natural gas and that is placed into service in a priority investment area designated under section 122.161 of the Revised Code during a time when that designation is in effect. (B) Qualifying property shall be exempt from taxation for the tax year following the year in... |
Section 5727.80 | Kilowatt-hour tax definitions.
...subject to review and regulation by the public utilities commission under section 4905.31 of the Revised Code; (2) A special arrangement with a natural gas distribution company pursuant to a municipal ordinance; (3) A variable rate schedule that permits rates to vary between defined amounts, provided that the schedule is on file with the public utilities commission. An end user that meets this definition on Jan... |
Section 5727.81 | Excise tax levied on electric distribution company.
...If the electric distribution company serving the self-assessing purchaser is a municipal electric utility and the purchaser is within the municipal corporation's corporate limits, payment shall be made to such municipal corporation's general fund and reports shall be filed in accordance with divisions (A)(4) and (5) of section 5727.82 of the Revised Code, except that "municipal corporation" shall be substituted for "... |
Section 5727.811 | Excise tax levied on natural gas distribution company.
...(A) For the purpose of raising revenue to fund the needs of this state and its local governments, an excise tax is hereby levied on every natural gas distribution company for all natural gas volumes billed by, or on behalf of, the company. Except as provided in divisions (C) or (D) of this section, the tax shall be levied at the following rates per MCF of natural gas distributed by the company through a meter of an e... |
Section 5727.82 | Monthly return and payment of tax.
...(A)(1) Except as provided in divisions (A)(3) and (D) of this section, by the twentieth day of each month, each electric distribution company required to pay the tax imposed by section 5727.81 of the Revised Code shall file with the tax commissioner a return as prescribed by the tax commissioner and shall make payment of the full amount of tax due for the preceding month. The electric distribution company shall make ... |
Section 5727.83 | Payment by electronic funds transfer.
...(A) A natural gas distribution company, an electric distribution company, or a self-assessing purchaser shall remit each tax payment electronically as prescribed by divisions (B) and (C) of this section. The tax commissioner shall notify each natural gas distribution company, electric distribution company, and self-assessing purchaser of the obligation to remit taxes electronically by using the Ohio business gatew... |
Section 5727.84 | Crediting money in kilowatt-hour tax receipts fund.
... (3) In the case of a taxing district having a nuclear power plant within its territory, any amount, resulting in an electric company tax value loss, obtained by subtracting the amount described in division (D)(1) of this section from the difference obtained by subtracting the amount described in division (D)(3)(b) of this section from the amount described in division (D)(3)(a) of this section. (a) The value of ele... |
Section 5727.85 | Payments from school district property tax replacement fund.
...No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) By the thirty-first day of July of each year, beginning in 2002 and ending in 2010, the department of education shall determine the following for each school district and each joint vocational school district: (1) The state education aid offset, which, except as provided in division (A)(1)(c) of th... |
Section 5727.86 | Payments from local government property tax replacement fund.
... this section. A local taxing unit receiving a payment under this division will no longer be entitled to any further payments under division (A)(1) of this section. A payment made under this division shall be paid from the local government property tax replacement fund to the county undivided income tax fund in the proper county treasury. The county treasurer shall distribute the payment to the proper local taxing un... |