Ohio Revised Code Search

...ing that tax in 2002, regardless of the amendment of section 5725.26 of the Revised Code by Am. Sub. H.B. 405 of the 124th general assembly.

...isted before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may claim a refundable credit against the tax imposed under this chapter. For the purpose of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid on the first day of the tax period. (B) A nonrefundable credit granted by the tax credit authori...

... month after the effective date of this amendment, the rate, in mills per cigarette, specified in the resolution levying the tax. Only one sale of the same article shall be used in computing the amount of tax due. The tax may be levied for any number of years not exceeding ten years. The tax shall be levied pursuant to a resolution of the board of county commissioners approved by a majority of the electors in t...

...s section on the effective date of the amendment of this section by H.B. 59 of the 130th general assembly, September 29, 2013, may levy a tax for the purpose of section 307.673 of the Revised Code regardless of whether or not the cooperative agreement authorized under that section has been entered into prior to the day the resolution adopted under division (C)(1) or (2) of this section is adopted, for the purpo...

...xisted before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, September 29, 2015, may be claimed under this chapter, in the order required under section 5747.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the taxable year. Th...

... original declaration or any subsequent amendment may be increased or decreased on or before any subsequent quarterly payment day as provided in this section. (C) The required portion of the tax liability for the taxable year that shall be paid through estimated taxes made payable to the treasurer of state, including the application of tax refunds to estimated taxes, and withholding on or before the applicable payme...

...ch municipal corporation pursuant to an amendment of the charter of that municipal corporation to authorize such a levy represents an additional tax voted by the electorate of that municipal corporation. For the purposes of this division, any measure adopted by a board of county commissioners pursuant to section 322.02, 4504.02, or 5739.021 of the Revised Code, including those measures upheld by the electorate in a r...

...ar following the effective date of this amendment and in every fifth year thereafter. The county budget commission shall provide reasonable advance notice of the hearing to all political subdivisions eligible to participate in the fund and shall take public testimony from any such political subdivision that wishes to testify. Any alternative method of apportionment adopted and approved under this division may be r...

...er 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may be claimed under this chapter in the order required under section 5751.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to this state on the first day of the tax period. A credit claimed in calen...

...hat contains terms of the trust and any amendments to that instrument. (X) "Trustee" includes an original, additional, and successor trustee and a cotrustee. (Y)(1) "Wholly discretionary trust" means a trust to which all of the following apply: (a) The trust is irrevocable. (b) Distributions of income or principal from the trust may or shall be made to or for the benefit of the beneficiary only at the truste...

...rustee are required to be parties to an amendment of any revocable trust: (a) The settlor if living and if no adverse income or transfer tax results would arise from the settlor's participation; (b) The beneficiaries; (c) The currently serving trustees; (d) Creditors, if their interest is to be affected by the agreement. (2) In addition to the parties to an agreement under division (B)(1) of this section, the pa...

...at are developed after the date of this amendment. (2) "Trust" includes a revocable or irrevocable trust. (B) Notwithstanding any other section of the Revised Code, this section governs the beneficial rights under a trust of any child born through the use of any assisted reproductive technologies, and also applies to the exercise of any power of appointment granted under a trust instrument or any other power to o...

...he original trust instrument and later amendments that designate the trustee and confer upon the trustee the power to act in the pending transaction. (G) A person who acts in reliance upon a certification of trust without knowledge that the representations contained in the certification are incorrect is not liable to any person for so acting and may assume without inquiry the existence of the facts contained ...

...ation, and the date of applicable trust amendments. (E) Nothing in this section is intended to affect the operation of section 5301.03 of the Revised Code. (F) Nothing in this section is intended to affect or be in conflict with division (E) of section 5301.071 of the Revised Code that addresses transfers of real property to or from trusts and trustees.

...(B) of this section, in a written trust amendment, may elect to not apply divisions (A) and (B) of this section to the trust. Any election of that nature, when made, is irrevocable.

... on or after the effective date of this amendment.

...n the testator, or otherwise. (C) The amendment by a later codicil of a will that has been declared valid under division (A)(1) of section 5817.10 of the Revised Code does not affect the will or the prior declaration of its validity except as provided by the codicil. However, the codicil is not considered validated under this chapter unless its validity is also declared as provided in this chapter.

...of it; (B) The adoption, rejection, or amendment of the official plan; (C) The appointment and removal of directors and appraisers; (D) The confirmation of the appraisers' report of benefits, damages, and appraisals of property; (E) The authorization of maintenance assessments in excess of one per cent of benefits; (F) The authorization of a readjustment of the appraisal of benefits in accordance with section 61...

...board for its further consideration and amendment, and enter its order to that effect. If the appraisal record as a whole is referred back to the board, the court shall not resume the hearing on it without new notice, as for an original hearing on it. The court may, without losing jurisdiction over the appraisal record, order the board to recast the appraisal record when the order of the court specifies the precise c...

...d, alter or add to the official plan by amendment. Such alterations or additions may be alterations in or additions to improvements previously provided for in the official plan or may consist of new works or improvements for the accomplishment of the purposes for which the district was created that were not previously provided for in the official plan. When such alterations or additions are formally approved by the ...

...section 6103.06 of the Revised Code for amendments of the tentative assessment, and any property owner may appeal as provided for in the case of a tentative assessment. The board shall confirm the revised assessment, and, when so confirmed, it shall be final and conclusive. If an appeal has been made, that confirmation shall be subject to the finding of the court. The board, at intervals it considers expedient, ...

...ity for the waters of the state, or any amendment or repeal thereof, become effective upon adoption by the director. The director shall implement the standards so established in the issuance, revocation, modification, or denial of permits.

... on or after the effective date of this amendment for a class I injection well that is in operation on that date, the term of the permit shall be not less than four nor more than six years as determined by the director. (2) Terms and conditions of such permits; (3) Entry to conduct inspections to ascertain compliance with this section, sections 6111.044, 6111.045, and 6111.047 of the Revised Code, and rules adopted...

...he "Federal Water Pollution Control Act Amendments of 1972," 86 Stat. 886, 33 U.S.C. 1251; the "Resource Conservation and Recovery Act of 1976," 90 Stat. 2806, 42 U.S.C. 6921; the "Toxic Substances Control Act," 90 Stat. 2003 (1976), 15 U.S.C. 2601; the "Comprehensive Environmental Response, Compensation, and Liability Act of 1980," 94 Stat. 2779, 42 U.S.C. 9601; and the "Safe Drinking Water Act," 88 Stat. 1660 (1974...

...anized after the effective date of this amendment wholly for the reduction of populations of biting arthropods, is composed of an even number of counties or parts thereof and the board finds itself unable to agree on any question pertaining to or in connection with its operation or management of that district, at the request of any director another person from within or without the district shall be appointed directo...