Ohio Revised Code Search

...(A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any person that fails to file a return or report or pay any tax as required by this chapter. The reporting person for a taxpayer shall file the annual report required under section 5726.03 of the Revised Code and remit the tax imposed by this chapter. Each person included in the annual report of the tax...

...The annual corporation report shall include statements of the following facts as of the date of the beginning of the corporation's annual accounting period that includes the first day of January of the tax year: (A) The name of the corporation; (B) The name of the state or country under the laws of which it is incorporated; (C) The location of its principal office and, in the case of a foreign corporation, the loc...

...(A) Every transporter shall register with the tax commissioner on a form prescribed by the commissioner. Each transporter shall report all deliveries of motor fuel made to points in this state to the commissioner on forms prescribed by the commissioner. Such reports shall cover monthly periods, shall be submitted within thirty days after the close of the month covered by the report, shall show the name and add...

...(A) A wholesale dealer may affix stamps only to packages of cigarettes that the dealer received directly from a manufacturer or importer of cigarettes that possesses a valid and current license under section 5743.15 of the Revised Code, or to packages of cigarettes that the dealer received from another wholesale dealer that possesses a valid and current license under section 5743.15 of the Revised Code, provide...

...(A) For each taxable year, each taxpayer shall file an annual report with the tax commissioner not later than the fifteenth day of the fourth month after the end of the taxpayer's taxable year, and shall remit with that report the amount of tax due as shown on the report less the amount paid for the year under section 5745.04 of the Revised Code. The remittance shall be made in the form prescribed by the commissioner...

...(A) In addition to the other returns required to be filed and other remittances required to be made pursuant to this chapter, every qualifying entity or electing pass-through entity that is subject to the tax imposed by section 5733.41, 5747.38, or 5747.41 of the Revised Code shall file an annual return as follows: (1) For a qualifying entity, on or before the fifteenth day of the fourth month following the end of...

...osed by this chapter; (7) The names, addresses, federal identification numbers or social security numbers or equivalents, and organization types of each member that is commonly owned in a consolidated elected taxpayer or combined taxpayer group; (8) All other information that the commissioner requires to administer and enforce this chapter. (C)(1) To help defray the costs of administering the tax imposed by ...

...(A) When a trust is to terminate as a result of trust-terminating distributions and the trustee elects to use the provisions of this section, the trustee shall serve on the terminating distributions necessary parties the documents and information described in division (B) of this section. The trustee also may serve those documents and that information on other persons who the trustee reasonably believes may have an i...

...(A) An accused may plead not guilty, not guilty by reason of insanity, guilty, or, with the consent of the court, no contest. A plea of not guilty by reason of insanity shall be made in writing by either the accused or the accused's attorney. All other pleas may be made orally. The pleas of not guilty and not guilty by reason of insanity may be joined. (B) If an accused refuses to plead, the court shall enter...

...ssessed at their respective tax mailing addresses, or by a combination of these manners, the first publication to be made or the mailing to occur at least two weeks prior to the date set for the hearing. At the hearing, or at any adjournment of the hearing, of which no further published or mailed notice need be given, the board shall hear all persons whose properties are proposed to be assessed and the evidence...

...ncluding phone numbers, electronic mail addresses, and mailing addresses; (c) Clear identification of the specific monitoring period the report is intended to represent, as well as the calendar year the monitoring occurred; (d) A summary of current mitigation status comparing the monitoring information from the prior year with the current report; (e) A list of native seed mixes planted in all mitigation areas; ...

...ssessed at their respective tax mailing addresses, or by a combination of these manners, the first publication to be made or the mailing to occur at least two weeks prior to the date set for the hearing. At the hearing, or at any adjournment of the hearing, of which no further published or mailed notice need be given, the board shall hear all persons whose properties are proposed to be assessed and the evidence...

...(A) When a petition is filed under section 6131.04 of the Revised Code with the clerk of the board of county commissioners, the clerk shall give notice of the petition to the board of county commissioners and the county engineer. (B) The board of county commissioners shall do both of the following: (1) Establish a date and hour for a view of the proposed improvement, which shall be between thirty and one hundred ...

...(A) On the date established for the view of a proposed improvement, the county engineer or its designated representative shall present an overview of the proposed improvement, using methods and means that the board of county commissioners determines will adequately inform those attending the view about the proposed improvement's location and the drainage issues intended to be addressed by the proposed improvement. ...

...(A) A petition filed under section 709.021 of the Revised Code that requests to follow this section is for the special procedure of annexing land into a municipal corporation for the purpose of undertaking a significant economic development project. As used in this section, "significant economic development project" means one or more economic development projects that can be classified as industrial, distribution, hi...

... create a proposed transition plan that addresses, among other potential issues for agreement between the county and the municipal corporation, the following: (a) The period of time the county will continue to provide the county services to the unincorporated area and the date upon which the municipal corporation will succeed to the county's responsibility of providing those services; (b) Payment by the municipal c...

...(A) As used in this section: (1) "Tourism development district" means a district designated by a municipal corporation under this section. (2) "Territory of a tourism development district" means all of the area included within the territorial boundaries of a tourism development district. (3) "Business" and "owner" have the same meanings as in section 503.56 of the Revised Code. (4) "Eligible municipal corpora...

...(A) Any information gained as a result of returns, investigations, hearings, or verifications required or authorized by sections 718.80 to 718.95 of the Revised Code is confidential, and no person shall disclose such information, except for official purposes, in accordance with a proper judicial order, or as provided in section 4123.271 or 5703.21 of the Revised Code. The tax commissioner may furnish the internal rev...

...ting such petition; (2) Full names and addresses of all persons to whom such payments or promises were made; (3) Full names and addresses of all persons who contributed anything of value to be used in circulating such petitions; (4) Time spent and salaries earned while circulating or soliciting signatures to petitions by persons who were regular salaried employees of some person who authorized them to solicit sign...

...As used in this section, "county" means the county of residence of an individual who signs a nominating petition. Election of the employee members, firefighter retirant member, and police retirant member of the board of trustees of the Ohio police and fire pension fund shall be under the supervision and direction of the board in accordance with rules adopted under section 742.045 of the Revised Code. Nominat...

...(A) As used in this section: (1) "Citizens' reward program" means any organization that satisfies all of the following criteria: (a) It is a nonprofit organization; (b) It is organized and operated exclusively to offer and pay rewards to citizens for volunteering tips and information to law enforcement agencies concerning felonies, offenses of violence, or misdemeanors that have been committed; (c) It has est...

...(A) Prior to issuing or modifying a permit to install, permit to operate, or NPDES permit, the director of agriculture shall issue a draft permit. The director or the director's representative shall mail notice of the issuance of a draft permit to the applicant and shall publish the notice once in a newspaper of general circulation in the county in which the concentrated animal feeding facility or discharger is locat...

...(A) Each application for registration of an agricultural additive shall be accompanied by a registration fee of fifty dollars. Application shall be made on a form supplied by the director of agriculture and shall include: (1) The name and address of the registrant; (2) The additive's brand name; (3) The purpose or proposed use of the additive; (4) Directions for the additive's use; (5) The results or effects tha...

...(A) No person shall distribute or sell liming material in packages that do not bear a label in legibly written or printed form that includes the following: (1) Net weight of contents in pounds as determined by a sealed weighing device; (2) Product name and type of liming material, which shall include the grade as defined in section 905.54 of the Revised Code, for all except the oxide and hydrate forms; (3) Name an...

...(A) Each container of legume inoculant culture which is distributed in this state shall bear thereon or have attached thereto in a conspicuous place on the outside thereof a plainly written or printed label in the English language the following information: (1) The name and address of the person responsible for the distribution of the legume inoculant; (2) The name of the group or groups of plants for which the bra...