Ohio Revised Code Search

...ertification of the tax commissioner, a compensation of not more than twenty per cent of the net amount received from the sale of any forfeited cigarettes, but not exceeding ten thousand dollars in any case, which shall be paid out of the receipts of such sale. If in the opinion of the attorney general and the tax commissioner it is necessary to preserve the identity of the person furnishing such information, they sh...

... situated in the municipal corporation, compensation paid by the taxpayer to its employees in the municipal corporation, and sales made in the municipal corporation by the taxpayer, to the extent necessary for the municipal corporation to compute the taxpayer's municipal property, payroll, and sales factors for the municipal corporation. (F) On or before the thirty-first day of January each year, each municipal co...

...cting business in this state and paying compensation to an employee who is a taxpayer. (4) A bulk filer that is not a professional employer organization, professional employer organization reporting entity, or alternate employer organization shall file a report in the same manner and frequency as required of a professional employer organization, professional employer organization reporting entity, or alternate empl...

... an original tax return in exchange for compensation or remuneration from the taxpayer or the taxpayer's related member. With respect to the preparation of a return or application for refund under this chapter, "tax return preparer" does not include an individual who performs only one or more of the following activities: (a) Furnishes typing, reproducing, or other mechanical assistance; (b) Prepares an applicatio...

...is state as follows: (1) All items of compensation paid to an individual for personal services performed in this state who was a nonresident at the time of payment and all items of deduction directly allocated thereto shall be allocated to this state. (2) All gains or losses from the sale of real property, tangible personal property, or intangible property shall be allocated as follows: (a) Capital gains or los...

...Qualifying payroll" means the amount of compensation used to determine the withholding obligations in division (A) of section 5747.06 of the Revised Code and paid over one of the following periods by the entity whose sale generated the qualifying capital gain: (a) The five calendar years immediately preceding the time of sale for a taxpayer described in division (A)(1)(a)(i) of this section; (b) The investment ...

...ges, salaries, tips, and other employee compensation to the extent included in modified adjusted gross income as defined in section 5747.01 of the Revised Code, and net earnings from self-employment, as defined in section 1402(a) of the Internal Revenue Code, to the extent included in modified adjusted gross income. (2) In the case of an estate, taxable income for the taxable year as defined in division (S) of sect...

... the Revised Code to adjust a trustee's compensation specified in the terms of the trust which is unreasonably low or high; (8) Subject to division (C) of this section, the duty under divisions (B)(2) and (3) of section 5808.13 of the Revised Code to notify current beneficiaries of an irrevocable trust who have attained twenty-five years of age of the existence of the trust, of the identity of the trustee, and of th...

...the trust; (O) Pay taxes, assessments, compensation of the trustee and of employees and agents of the trust, and other expenses incurred in the administration of the trust; (P) Exercise elections with respect to federal, state, and local taxes; (Q) Select a mode of payment under any employee benefit or retirement plan, annuity, or life insurance policy payable to the trustee, exercise rights under any employee ben...

...f the Revised Code; (8) Reduce or deny compensation to the trustee; (9) Subject to section 5810.12 of the Revised Code, void an act of the trustee, impose a lien or a constructive trust on trust property, or trace trust property wrongfully disposed of and recover the property or its proceeds; (10) Order any other appropriate relief.

...(A) As used in this section: (1) "Payment" means a payment that a trustee may receive over a fixed number of years or during the life of one or more individuals because of services rendered or property transferred to the payer in exchange for future payments. "Payment" includes a payment made in money or property from the payer's general assets or from a separate fund created by the payer. For purposes of divisions ...

...e applies: (A) One-half of the regular compensation of the trustee and of any person providing investment advisory or custodial services to the trustee; (B) One-half of all expenses for accountings, judicial proceedings, or other matters that involve both the income and remainder interests; (C) All of the other ordinary expenses incurred in connection with the administration, management, or preservation of trust p...

...Revised Code; (2) All of the trustee's compensation calculated on principal as a fee for acceptance, distribution, or termination, and disbursements made to prepare property for sale; (3) Payments on the principal of a trust debt; (4) Expenses of a proceeding that concerns primarily principal, including a proceeding to construe the trust or to protect the trust or its property; (5) Premiums paid on a policy of in...

...on, retirement, death benefit, deferred compensation, employment agency, stock bonus, option, or profit-sharing contract, plan, system, account, or trust. (B) "Broker" means a person that is lawfully engaged in the business of effecting transactions in securities for the account of others. A "broker" includes a financial institution that effects such transactions and a person who is lawfully engaged in buying and se...

...nt. The fee shall be in addition to the compensation to which the fiduciary is entitled for his ordinary fiduciary services. (3) Fiduciaries that make one or more temporary investments of cash or funds pursuant to division (D)(1) of this section shall provide to the beneficiaries of the trusts involved, that are currently receiving income or have a right to receive income, a written disclosure of their temporary i...

... of art, on a fee, commission, or other compensation basis, on consignment from the artist who created the work of art, the following consequences attach: (A) The art dealer is, with respect to that work of art, the agent of the artist. (B) The work of art is trust property and the art dealer is a trustee for the benefit of the artist until the work of art is sold to a bona fide third party or returned to the artis...

... of art, on a fee, commission, or other compensation basis, on consignment from the artist who created the work of art unless, prior to or at the time of acceptance, the art dealer enters into a written contract with the artist that contains all of the following: (1) The value of the work of art and whether it may be sold; (2) The time within which the proceeds of the sale are to be paid to the artist, if the work ...

... of art, on a fee, commission, or other compensation basis, on consignment from the artist who created the work of art shall not use or display the work of art or a photograph of the work of art, or permit the use or display of the work of art or a photograph of the work of art, unless both of the following occur: (A) Notice is given to users or viewers that the work of art is the work of the artist; (B) The artist...

...e commission's duties, and fixing their compensation; (B) Establishing policies and procedures for the administration of the commission and the veterans service office; (C) Establishing policies and procedures for the administration of assistance as provided under this chapter; (D) Causing the budgets of the veterans service commission and veterans service office to be presented to the board of county commissioner...

...mpt from civil service examination. The compensation of such investigators and clerks shall be established by the commission, and shall be paid from the county allotment of veterans service funds.

...ate in support of applications for compensation, pension, medical, or domiciliary care, or other state and federal benefits provided for eligible veterans or their dependents or survivors. The director may make copies of such microfilmed certificates of discharge and separation for storage under secure conditions to assure their preservation, and for supply to qualified veterans or t...

...executive committee shall serve without compensation, but shall be reimbursed for their actual and necessary expenses incurred in the performance of their official duties. (F) The Ohio veterans hall of fame executive committee shall elect a chairperson and vice-chairperson from its membership. It shall meet annually to select inductees for the veterans hall of fame from the persons nominated in a manner prescribed b...

..., the guardian shall be entitled to the compensation provided by section 2109.23 of the Revised Code. The account for other property shall be combined with the account filed in accordance with this section unless otherwise ordered by the court.

...(3) All bingo game operators receive no compensation for serving as an operator. (4) Participants do not pay any money or any other thing of value, including an admission fee, or any fee for bingo cards or sheets, objects to cover the spaces, or other devices used in playing bingo, for the privilege of participating in the bingo game, or to defray any costs of the game, or pay tips or make donations during or immedi...

... (B) Retired officers shall receive no compensation from the state for their services except as provided in this section, but may on all occasions of ceremony wear the uniform of their rank. (C) The adjutant general may assign or detail retired officers upon duty and when so assigned or detailed, they shall receive the same pay and allowances as officers on the active list of the element of the Ohio organized milit...