Ohio Revised Code Search

...t, or a timely filed amended report. An alternative situsing method shall be effective with the approval of the tax commissioner. Nothing in this section shall be construed to extend any statute of limitations set forth in this chapter. (F) If the situsing provisions of this section do not fairly represent activity in this state, the tax commissioner may promulgate rules to situs sales using a methodology that fair...

... eliminates the requirement to make the alternative computation of tax under division (C) of this section. (G) The tax liability of any corporation under division (C) of this section shall not exceed one hundred fifty thousand dollars. (H)(1) For the purposes of division (H) of this section, "exiting corporation" means a corporation that satisfies all of the following conditions: (a) The corporation had nexus with...

...computer hardware or software needs and alternatives; (e) Designing policies, procedures, and custom software for collecting business information, and determining how data should be summarized, sequenced, formatted, processed, controlled, and reported so that it will be meaningful to management; (f) Developing policies and procedures that document how business events and transactions are to be authorized, execu...

...oner may agree, in writing, to allow an alternative method of reporting and payment than required by division (C)(2) or (3) of this section. The request must be submitted to the commissioner in writing before the applicable deadline for filing a return under division (C)(2)(a) or (3) of this section. The commissioner's decision on whether to enter into an agreement under this division is not subject to further admini...

...itten approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner.

...the terms of a charitable trust for an alternative charitable purpose or for the distribution of the trust property to a noncharitable beneficiary prevails over the power of the court under division (A) of this section to apply cy pres to modify or terminate the trust.

...on, arbitration, or other procedure for alternative dispute resolution; (X) Prosecute or defend an action, claim, or judicial proceeding in any jurisdiction to protect trust property and the trustee in the performance of the trustee's duties; (Y) Sign and deliver contracts and other instruments that are useful to achieve or facilitate the exercise of the trustee's powers; (Z) On termination of the trust, exercise ...

... a day. (5) "Future interest" means an alternative future interest or a future interest in the form of a class gift. (6) "Future interest under the terms of a trust" means a future interest that was created by a transfer creating a trust or a transfer to an existing trust, or by an exercise of a power of appointment to an existing trust, that directs the continuance of an existing trust, designates a beneficiary of...

...ssor custodian be designated or, in the alternative, that the custodian be required to give bond for the performance of the custodian's duties. (I) Upon the filing of a petition as provided in this section, the court shall grant an order, directed to the persons and returnable on any notice that the court may require, to show cause why the relief prayed for in the petition should not be granted and, in due course, ...

...is not precluded from receiving, as an alternative taker, a beneficial interest in the property disclaimed, unless a contrary intention appears in the disclaimer instrument or in the donative instrument. (J) The disclaimant's right to disclaim under this section is barred if the disclaimant does any of the following: (1) Assigns, conveys, encumbers, pledges, or transfers, or contracts to assign, convey, encumb...

...st restrictive placement or commitment alternative, consistent with the accused's treatment needs for restoration to competency and with the safety of the community; (e) If the accused is charged before a special or summary court-martial with an offense that is not a violation of section 5924.120, 5924.127, or 5924.128 of the Revised Code and the examiner's opinion is that the accused is incapable of understa...

...ast restrictive placement or commitment alternative that is consistent with the accused's treatment needs for restoration to competency and with the safety of the community. The court shall provide copies of the report to the trial counsel and defense counsel. (H) If an accused is committed pursuant to division (B)(1) of this section, within ten days after the treating physician of the accused or the examiner of th...

...r quality protection programs; locating alternative supplies of drinking water; operational training; restructuring or consolidation of small systems; providing treatment information in order to assist compliance with a national primary drinking water standard; and other nonfinancial assistance authorized by the requirements governing the funds established under this chapter. (H) "Disadvantaged community" means the...

...f waters of the state, an evaluation of alternatives for the provision of drinking water, including the potential for tie-in to a regional water system; (2) For a new public water system or an existing public water system that proposes an increase in the withdrawal of waters of the state, asset management program information in accordance with section 6109.24 of the Revised Code and the rules adopted under it; ...

... (5) The necessity, if any, of seeking alternative water supplies. The notice shall be provided notwithstanding the absence of a violation of any drinking water standard. (D)(1) Division (B)(1) of this section does not apply to the use of leaded joints that are necessary for the repair of cast iron pipes. (2) Division (B)(2) of this section does not apply to a pipe that is used in manufacturing or industrial proce...

...ive, based on an evaluation of feasible alternatives that meet the drinking water treatment needs of the planning area in which the proposed project is located; (4) Based on a comprehensive environmental review approved by the director, there are no significant adverse environmental effects resulting from all necessary improvements to the public water system of which the project proposed for assistance is a part; (...

...the applicant evaluated the mitigation alternatives established in division (D)(1) of this section. (E) A person that has submitted a pre-activity notice for coverage under a general state isolated wetland permit under this section shall complete the filling within two years after the end of the thirty-day period following the receipt of the pre-activity notice by the director. If the person does not complete t...

...the applicant evaluated the mitigation alternatives established in divisions (E)(1), (2), and (3) of this section.

...any surface water, except when no other alternative is practicable. (H) Fill material shall consist of suitable nonerodible material and shall be maintained and stabilized to prevent erosion. (I) All dewatering activities shall be conducted in such a manner that does not result in a violation of water quality standards. (J) All disturbed areas which remain dormant in excess of fourteen days shall be protected f...

...le for point and nonpoint sources; (3) Alternative approaches and actions for point and nonpoint sources to achieve TMDL-recommended pollutant reductions, agreements between and among point and nonpoint sources to jointly achieve pollutant load reductions, and adaptive management; (4) The implementation of the recommended wasteload reductions over multiple NPDES permit renewals to achieve compliance with water qual...

...ment as a whole and of the promotion of alternative control options that will minimize the impact on the environment; (E) Reducing the economic impacts on an applicant for a permit or on a permittee, other state and local government entities, and residents of the state; (F) Allowing for reasonable flexibility in the implementation of a long-term control plan when the plan would impose a disproportionate financ...

...posed improvement and, if necessary, to alternative plans providing for that protection as well as for construction of the proposed improvement. (C) After deciding to proceed with a petition for a proposed improvement, the board shall do all of the following: (1) Determine the route and termini of the proposed improvement and of the branches, spurs, and laterals thereof and the manner of constructing the same. T...

...ard of county commissioners agree to an alternative location. (F) When the joint board of county commissioners is formed, the joint board of county commissioners shall be administered by the lead county's elected officials, including the lead county's county engineer, county recorder, county auditor, county prosecutor, common pleas judges, county treasurer, and clerk of the board of county commissioners.

...(A) In lieu of the permanent assessment base and procedure specified in section 6137.11 of the Revised Code, the board of county commissioners may by resolution levy upon the benefited property assessments apportioned according to tax value. The assessments shall be in the amount determined by the board to be necessary to obtain funds for the maintenance fund. (B) Prior to the adoption of a resolution levying the a...

...(A) As used in this section: (1) "Contracting party" means a municipal corporation that has entered into a joint economic development zone contract or any party succeeding to the municipal corporation, or a township that entered into a joint economic development zone contract with a municipal corporation. (2) "Zone" means a joint economic development zone designated under this section. (3) "Substantial amend...