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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5733.09 | Exempted companies.

...g in this section shall be construed to exempt the property of any dealer in intangibles under section 5725.13 of the Revised Code from the tax imposed under section 5707.03 of the Revised Code. (2) An electric company subject to the filing requirements of section 5727.08 of the Revised Code or otherwise having nexus with or in this state under the Constitution of the United States, or any other corporation having a...

Section 5739.03 | Consumer to pay tax - report of tax - exemption certificates.

... (B)(1)(a) If any sale is claimed to be exempt under division (E) of section 5739.01 of the Revised Code or under section 5739.02 of the Revised Code, with the exception of divisions (B)(1) to (11), (28), (48), (55), (59), or (66) of section 5739.02 of the Revised Code, the consumer must provide to the vendor, and the vendor must obtain from the consumer, a certificate specifying the reason that the sale is not legal...

Section 5747.01 | Definitions.

...tent that the interest or dividends are exempt from federal income taxes but not from state income taxes. (3) Deduct interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission, or instrumentality of the United States to the extent that the interest or dividends are included in federal adjusted gross income but exempt from state income taxes under t...

Section 5747.023 | Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action.

...ury incurred while so serving, shall be exempt from taxes as follows: (1) Any taxes imposed by this chapter or Chapter 5748. of the Revised Code for a taxable year commencing after 1990 if the individual is exempted by division (a)(1) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year; (2) Any taxes imposed under this chapter or Chapter 5748. of the Revised Code for taxable ...

Section 6121.044 | Financing project - exemption from tax or assessments.

...y property comprising a project that is exempt from taxes and assessments pursuant to this section, and shall send, by certified mail, copies of such certification to the owner of the exempt property, to the tax commissioner, and to the county auditor of the county or counties in which any the exempt property is located. Each county auditor shall maintain a separate list of all property exempted pursuant to this sec...

Section 6123.041 | Industry, commerce, distribution, or research projects financing arrangements.

...e property comprising a project that is exempt from taxes and assessments pursuant to this division and shall send, by certified mail, copies of the certification to the owner of the exempt property, to the tax commissioner, and to the county auditor of the county or counties in which the exempt property is located. Each county auditor shall maintain a separate list of all property exempt pursuant to this division a...

Section 902.11 | Property subject to taxes and zoning, planning and building regulations.

... Chapter 5739. of the Revised Code. The exemptions provided in divisions (B)(1) and (13) of section 5739.02 of the Revised Code shall not be applicable to purchases for a project under this chapter. An issuer shall be exempt from all taxes on its real or personal property, or both, that has been acquired, constructed, reconstructed, enlarged, improved, furnished, or equipped, or any combination thereof, under this c...

Section 124.14 | Job classification - pay ranges.

...on. (3) The director may reassign an exempt employee, as defined in section 124.152 of the Revised Code, to a bargaining unit classification if the director determines that the bargaining unit classification is the proper classification for that employee. Notwithstanding Chapter 4117. of the Revised Code or instruments and contracts negotiated under it, these placements are at the director's discretion. (4) The...

Section 124.18 | Standard work week - compensatory time - overtime pay - holidays.

...or if a change in the employee's status exempts the employee from the payment of overtime compensation. Upon the termination of employment, any employee with accrued but unused compensatory time shall be paid for that time at a rate that is the greater of the employee's final regular rate of pay or the employee's average regular rate of pay during the employee's last three years of employment with the state. N...

Section 149.43 | Availability of public records for inspection and copying.

...the Revised Code, or any record that is exempt from release or disclosure under section 149.433 of the Revised Code. If the record is a birth certificate and a biological parent's name redaction request form has been accepted under section 3107.391 of the Revised Code, the name of that parent shall be redacted from the birth certificate before it is released under this paragraph. If any other section of the Revised C...

Section 1510.11 | Termination procedure.

...de, and if the nonprofit corporation is exempt from federal income taxation pursuant to section 501(a) of the Internal Revenue Code and is described in section 501(c)(3) of the Internal Revenue Code, upon termination of the program, the nonprofit corporation shall distribute any remaining unobligated money to be used for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code ...

Section 1521.064 | Administrative rules for exemption from inspections.

...gram under which dams and levees may be exempted from inspections under section 1521.062 of the Revised Code if the continued operation and use of, and any rupturing of or other structural damage to, the dams and levees will not constitute a hazard to life, health, or property. The rules shall establish, without limitation, all of the following: (A) A procedure by which the owner of such a dam or levee may apply for...

Section 1702.01 | Nonprofit corporation law definitions.

...ns a corporation that is recognized as exempt from federal income taxation under section 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1, as amended, or is organized for a public or charitable purpose and that upon dissolution must distribute its assets to a public benefit corporation, the United States, a state or any political subdivision of a state, or a person that is recogniz...

Section 1707.01 | Securities definitions.

...that the division of securities by rule exempts from the definition of "dealer" under division (E)(1) of this section. (2) "Licensed dealer" means a dealer licensed under this chapter. (F)(1) "Salesman" or "salesperson" means every natural person, other than a dealer, who is employed, authorized, or appointed by a dealer to sell securities within this state. (2) The general partners of a partnership, and the ex...

Section 1716.02 | Charitable organizations to file annual registration statement - contents - fees.

...y charitable organization, except those exempted under section 1716.03 of the Revised Code, that intends to solicit contributions in this state by any means or have contributions solicited in this state on its behalf by any other person, charitable organization, commercial co-venturer, or professional solicitor, or that participates in a charitable sales promotion, prior to engaging in any of these activities and ann...

Section 1721.01 | Acquisition, holding, and sale of exempt property by cemetery associations.

...and at any one location, which shall be exempt from execution and from being appropriated for any public purpose, except as otherwise provided in this section. A company or association of that nature may own land at multiple locations, and as many as six hundred forty acres owned at each location in accordance with this section are entitled to the exemptions specified in this section. Lands of cemetery associations ...

Section 1728.111 | Annual service charge in lieu of taxes.

...the corporation in the project that are exempted from taxation pursuant to section 1728.10 of the Revised Code. The annual service charge shall be charged and paid in two equal installments at the same time and in the same manner as real property taxes. The amount of the annual service charge shall be set forth in the financial agreement and shall be not more than the annual amount of real property taxes that would h...

Section 1745.05 | Definitions.

...orporated nonprofit association that is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code or is organized for a public or charitable purpose and that upon dissolution must distribute its assets to a public benefit association, the United States, a state or any political subdivision of a state, or a person that is recognized as exempt from federal income taxation under section 50...

Section 2915.13 | Veteran's organization or fraternal organization authorized to conduct bingo session.

...lace of business in this state, that is exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(3) of the Internal Revenue Code, and that is in good standing in this state and executes a written contract with that organization as required in division (B) of this section. (B) If a veteran's organization, fraternal organization, or sporting organization authorized to conduct ins...

Section 3311.04 | Exempted village school district defined.

...Each school district known as an exempted village school district on September 16, 1943, shall be known as an "exempted village school district" and shall continue to be known as an exempted village school district until it has lost its identity as a separate school district or has acquired a different styling as provided by law.

Section 3311.07 | Change of classification upon advancement.

...When a local or exempted village school district contains within its territorial boundaries the major portion of the territory lying within the corporate limits of a village advanced to a city, such school district may be BY a majority vote of the full membership of such board of education, declare that such local or exempted village school district shall become a city school district, such change to become effective...

Section 3311.231 | Transferring local school district territory to adjoining service center or city or exempted village school district.

...vice center or to an adjoining city or exempted village school district. A governing board of an educational service center adopting a resolution proposing a transfer of school territory under this section shall file a copy of such resolution together with an accurate map of the territory described in the resolution, with the board of education of each school district whose boundaries would be altered by such...

Section 3311.50 | County school financing district.

...lude the territory of a city, local, or exempted village school district whose territory also is included in the territory of one or more other county school financing districts. (2) "The county auditor's appraised value" and "effective rate" have the same meanings as in section 5705.01 of the Revised Code. (B) The governing board of any educational service center may, by resolution, declare that the territory of...

Section 3311.54 | Resolution requesting dissolution of cooperative education district.

...ds of education of the city, local, and exempted village school districts whose territory is in the cooperative education school district, the board of education of the cooperative education school district shall adopt and send to the state board of education a resolution requesting the dissolution of the cooperative education school district. The resolution shall state the reasons for the proposed dissolution, shall...

Section 3313.37 | Powers regarding school buildings and facilities; educational service centers; acquisition of property and equipment.

...ard of education of any city, local, or exempted village school district may build, enlarge, repair, and furnish the necessary schoolhouses, purchase or lease sites therefor, or rights-of-way thereto, or purchase or lease real estate to be used as playgrounds for children or rent suitable schoolrooms, either within or without the district, and provide the necessary apparatus and make all other necessary provisions fo...