Ohio Revised Code Search
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Section 5747.03 | Distributing income tax revenue.
...such payments may be transferred by the board of county commissioners to the county general fund by resolution adopted with the affirmative vote of two-thirds of the members thereof. (B) All payments received in each month from taxes imposed under Chapter 5748. of the Revised Code and any penalties or interest thereon shall be paid into the school district income tax fund, which is hereby created in the state treas... |
Section 5747.10 | Amended returns.
...ition for reassessment or appeal to the board of tax appeals or any court with respect to such an action, the state partnership representative shall have the sole authority to act on behalf of the audited partnership, and the partnership's direct and indirect investors shall be bound by those actions. (2) Unless an audited partnership makes the election under division (C)(3) of this section: (a) The audited par... |
Section 5747.13 | Liability of employer for failure to file return or collect or remit tax.
... filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the party assessed under the corrected assessment is less than the portion paid, there shall be issued to the petitioner or to the petitioner's assigns or legal representative a refund in the amount of the overpayment as provided by section 5747.11 of the Revi... |
Section 5747.29 | Political campaign contribution tax credit.
..., attorney general, member of the state board of education, chief justice of the supreme court, justice of the supreme court, or member of the general assembly. The amount of the credit for a taxable year equals the lesser of the combined total contributions made during the taxable year by each taxpayer filing a return required to be filed under section 5747.08 of the Revised Code or the amount of fifty dollars, in t... |
Section 5748.022 | Resolution reducing tax rate.
...A majority of the members of a board of education of a school district levying a tax under section 5748.02 of the Revised Code may adopt a resolution reducing the rate of the tax by a multiple of one-fourth of one per cent. The resolution shall set forth the current rate of the tax, the reduced rate of tax that results from adoption of the resolution, the purpose or purposes for which the tax is levied, the r... |
Section 5749.02 | Imposing tax on severance of natural resources.
...he reclamation forfeiture fund advisory board under section 1513.182 of the Revised Code, an additional fourteen cents per ton of coal produced from an area under a coal mining and reclamation permit issued under Chapter 1513. of the Revised Code for which the performance security is provided under division (C)(2) of section 1513.08 of the Revised Code. Beginning July 1, 2007, if at the end of a fiscal biennium the b... |
Section 5751.01 | Definitions.
...3 of the financial accounting standards board. For the purposes of division (F)(2)(c) of this section, the actual transfer of title of real or tangible personal property to another entity is not a hedging transaction. (d) Proceeds received attributable to the repayment, maturity, or redemption of the principal of a loan, bond, mutual fund, certificate of deposit, or marketable instrument; (e) The principal amou... |
Section 5751.40 | Application for qualifying certificate to be a qualified distribution center.
...egistered commodities exchange" means a board of trade, such as New York mercantile exchange, inc. or commodity exchange, inc., designated as a contract market by the commodity futures trading commission under the "Commodity Exchange Act," 7 U.S.C. 1 et seq., as amended. (10) "Ineligible operator's supplier tax liability" means an amount equal to the tax liability of all suppliers of a distribution center had the ... |
Section 5751.41 | Certification of uranium enrichment zone.
...eal the denial of an application to the board of tax appeals pursuant to section 5717.02 of the Revised Code. If the applicant files a timely appeal, the tax commissioner shall conditionally certify the applicant's property. The conditional certification shall expire when all of the applicant's appeals are exhausted. Until final resolution of the appeal, the applicant shall retain the applicant's records in accordanc... |
Section 5813.01 | Institutional trust funds act definitions.
... any of those purposes. (B) "Governing board" means the body responsible for the management of an institution. (C) "Institutional trust fund" means a trust fund, or a part of a trust fund, that is held by a trustee for the exclusive use, benefit, or purposes of one or more institutions and that is not wholly distributable to the institution or institutions on a current basis under the terms of the applicable trust ... |
Section 5813.05 | Exemption.
...Code or limits or restricts a governing board of an institution from requesting, or a trustee from making, distributions from an institutional trust fund in accordance with sections 5813.01 to 5813.07 of the Revised Code. |
Section 5901.03 | Organization and duties of commission.
...s service office to be presented to the board of county commissioners for approval; (E) Establishing programs of outreach and coordination with other agencies to enhance available services to veterans within the county; (F) Promoting, monitoring, and providing funding for ongoing education and training for veterans service commissioners and staff; (G) Making reports to the organizations represented on the commissi... |
Section 5901.04 | Payment of expenses and compensation of commissioners.
...sentation of an itemized statement, the board of county commissioners shall allow the persons composing the veterans service commission their reasonable expenses incurred in the performance of their duties, and shall fix a fair compensation for their services. The county auditor shall issue a warrant upon the county treasurer for the amount so allowed. |
Section 5901.07 | County veterans service officers and assistants.
...t from civil service examination. The board of county commissioners, upon the recommendation or approval of the veterans service commission, may provide suitable office space, supplies, and office and incidental expenses for each service officer. The compensation of each service officer and of any employee and any expenses incurred under this section shall be paid out of funds appropriated to the commission, as pro... |
Section 5901.25 | Commission to contract for burial of indigent veteran, parent, spouse or surviving spouse of veteran.
...The board of county commissioners shall require the veterans service commission, upon application and with the approval of the family or friends of the deceased, to contract, at a fair and reasonable price, with the funeral director selected by the family or friends, and cause to be interred or cremated in a decent and respectable manner the body of any veteran, or the parent, spouse, or surviving spouse of any such ... |
Section 5901.27 | Commission to determine indigency - report to county commissioners.
...emated and make a report thereof to the board of county commissioners. The report shall set forth that the commission found the family of the deceased person in indigent circumstances and unable to pay the expenses of burial or cremation. The report shall also set forth the name of the deceased, the rank and command to which the deceased belonged if a veteran, the date of death, the place of burial or disposition mad... |
Section 5901.35 | Care of graves of veterans.
...The board of county commissioners shall provide for the proper care of the graves of all veterans, and of confederate soldiers, sailors, and marines who are buried in lots used exclusively for the benefit of veterans and confederate soldiers, sailors, and marines in cemeteries or burying grounds. |
Section 5901.36 | County or municipal corporation may provide land for veterans' facilities.
...he government of the United States, the board of county commissioners of any county or the legislative authority of any municipal corporation may acquire lands by purchase or deed of gift for the purpose of providing a suitable site and grounds in such county for veterans' facilities to be constructed, maintained, and operated by the United States, and may grant the ownership or use and occupation of such lands to th... |
Section 5903.01 | Definitions.
..." means any state department, division, board, commission, agency, or other state governmental unit authorized by the Revised Code to issue a license. "Service member" means any person who is serving in the armed forces. "Merchant marine" includes the United States army transport service and the United States naval transport service. "Veteran" means any person who has completed service in the armed forces, incl... |
Section 5903.02 | Reinstatement and reemployment rights.
...limitation established by decision of a board of county commissioners pursuant to section 2305.01 of the Revised Code, shall have exclusive original jurisdiction for such actions, unless the defendant is the state, in which case the court of claims shall have exclusive original jurisdiction pursuant to division (C) of this section. (C) A person who seeks reinstatement or reemployment rights with the state, pursuant... |
Section 5903.10 | Renewal of license or certificate.
...e license or certificate by the issuing board or authority at the usual cost without penalty and without re-examination if not otherwise disqualified because of mental or physical disability and if either of the following applies: (1) The license or certificate was not renewed because of the holder's service in the armed forces. (2) The license or certificate was not renewed because the holder's spouse served... |
Section 5907.13 | Assessment of fees to pay expenses of support.
... ability to pay. Subject to controlling board approval, the director of veterans services shall adopt rules for determining a resident's ability to pay. Each resident shall furnish the required statements of income, assets, debts, and expenses. All fees contributed by the residents under this section shall be deposited into an interest-bearing account in a public depository in accordance with section 135.18 o... |
Section 5907.17 | Physician recruitment program.
...sion (E) of this section; (c) Room and board, in an amount determined to be reasonable in accordance with rules adopted under division (E) of this section. (3) The physician agrees to pay the department a specified amount, which shall be not less than the amount already paid by the department pursuant to its agreement, as damages if the physician fails to complete the service obligation agreed to or fails to comply... |
Section 5910.03 | Scholarship eligibility.
...in financial need, as determined by the board. |
Section 5910.031 | Scholarships for children of Ohio national guard and reserve components of armed services.
...e permanent, as determined by a special board of three officers of the Ohio national guard named by the governor, one of whom shall be a medical officer licensed to practice in this state. |