Ohio Revised Code Search

...secondary records and documents in such form as the tax commissioner requires. Such records and other documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years, unless the commissioner consents, in writing, to their destruction within such period, or by order requires that they be kept longer. Persons refusing to provide such records and doc...

...r means, any of the tax, or make in any form of advertising, verbal or otherwise, any statements which might imply that he is absorbing the tax, or paying the tax for the consumer by an adjustment of prices, or selling at a price including the tax, or rebating the tax in any other manner.

...akes effect, make and file a return, on forms prescribed by the tax commissioner, showing the total number of cigarettes which such retail dealer had on hand as of the beginning of business on the date on which the tax takes effect, and such other information as the commissioner deems necessary for the administration of section 5743.021, 5743.024, or 5743.026 of the Revised Code. Each such retail dealer shall deliver...

...expenses of administering the tax. The form of the ballot in an election held pursuant to this section shall be as prescribed in section 351.26 of the Revised Code. The treasurer of state shall credit all moneys arising from each tax levied under this section and section 5743.324 of the Revised Code in the same manner prescribed by section 5743.024 of the Revised Code for the crediting of money arising from ta...

...combinations of individuals of whatever form. (B) "Storage" includes any keeping or retention of cigarettes for use or consumption in this state. (C) "Use" includes the exercise of any right or power incidental to the ownership of cigarettes. (D) "Consumer" means any person who has title to, or possession of, cigarettes in storage, for use or other consumption in this state.

...ication for the consent shall be in the form prescribed by the tax commissioner. Every person transporting such cigarettes shall possess the consent while transporting or possessing the cigarettes within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner. Any person transporting such cigarettes without the consent required by this sec...

...es effect, make and file a return, on a form prescribed by the tax commissioner, showing the total number of tobacco products or vapor products which such retail dealer had on hand as of the beginning of business on the date on which the tax takes effect and such other information as the commissioner deems necessary for the administration of that section. Each such retail dealer shall deliver the return together with...

...all be filed with the commissioner on a form prescribed by the commissioner for that purpose. The commissioner may not pay any refund on an application for refund filed with the commissioner more than three years from the date of the payment. (B) On the filing of the application for refund, the commissioner shall determine the amount of the refund to which the applicant is entitled. If the amount is not less than ...

...ay make an assessment, based upon any information in the commissioner's possession, against any person who fails to file a return or pay any tax, interest, or additional charge as required by this chapter. The commissioner shall give the person assessed written notice of such assessment in the manner provided in section 5703.37 of the Revised Code. With the notice, the commissioner shall provide instructions on how t...

...ication for the consent shall be in the form prescribed by the commissioner. Every person transporting tobacco products or vapor products with the department's consent shall have the consent with the person while transporting or possessing the tobacco products or vapor products within this state and shall produce the consent upon request of any law enforcement officer or authorized agent of the tax commissioner. ...

...all be filed with the commissioner on a form prescribed by the commissioner showing purchase of the cigarettes as consented to, and shall be accompanied by the purchaser's proof of age and any other information required by the commissioner.

...uring such year. Compensation means any form of remuneration paid to an employee for personal services. Compensation is paid in this state if: (a) the recipient's service is performed entirely within this state, (b) the recipient's service is performed both within and without this state, but the service performed without this state is incidental to the recipient's service within this state, or (c) some of the s...

.... The application shall be filed in the form prescribed by the tax commissioner. On the filing of a refund application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount of the refund to each municipal corporation to which the overpayment was made. If the amount is less than that claimed, t...

... report or tax is due, based upon any information in the commissioner's possession. The tax commissioner shall not make or issue an assessment against a taxpayer more than three years after the later of the final date the report subject to assessment was required to be filed or the date the report was filed. Such time limit may be extended if both the taxpayer and the commissioner consent in writing to the extensi...

...eport with the tax commissioner in such form as the commissioner requires. The amended report shall be filed not later than one year after the adjustment has been agreed to or finally determined. (B) In the case of an underpayment, the amended report shall be accompanied by payment of an additional tax and interest due and is a report subject to assessment under section 5745.12 of the Revised Code for the purpose o...

... the tax commissioner may prescribe all forms required to be filed under those sections, adopt rules that, in the opinion of the tax commissioner, are necessary to carry out those sections, and appoint and employ such personnel as may be necessary to carry out the tax commissioner's duties under those sections.

... The pass-through entity must have been formed or organized as an entity prior to June 5, 2002, and must exist as a pass-through entity for all of the taxable year of the trust. (c) The qualifying section 5747.012 trust or related persons to the qualifying section 5747.012 trust must directly or indirectly own at least five per cent of the equity of the investment pass-through entity each day of the entity's fiscal...

... rules establishing the following: (1) Forms and procedures by which applicants may apply for extensions; (2) Criteria for eligibility; (3) A schedule for repayment of deferred taxes.

...ithin ninety days of the change in such form as the commissioner requires. (a) In the case of an underpayment, the report shall be accompanied by payment of any additional tax due as a result of the reduction in credit together with interest on the additional tax and is a return subject to assessment under section 5747.13 of the Revised Code solely for the purpose of assessing any additional tax due under this div...

...icate. The application shall be made on forms prescribed by the department, in consultation with the tax commissioner, on or after the first day of January and on or before the first day of February of each year. The application shall include all of the following information for the calendar year preceding the year in which the application is made: (1) The amount of eligible compensation paid by the applicant to e...

...all obtain from the person additional information that will be necessary for the video lottery sales agent to prepare the returns required by this section. (C) Amounts deducted and withheld by a video lottery sales agent are held in trust for the benefit of the state. (1) On or before the tenth day of each month, the video lottery sales agent shall file a return electronically with the tax commissioner identifyin...

...irement system or retirement plan, on a form the system or plan shall supply, and shall include an estimate from the recipient of the amount of state income taxes that will be due in the ensuing calendar year with respect to the benefits from the retirement system or retirement plan. (C) A retirement system or retirement plan with which an application is filed under this section, commencing with the calendar year f...

...an amended return or any declaration or form required by or filed in connection with section 5747.09 of the Revised Code. (3) "Related member" has the same meaning as in section 5733.042 of the Revised Code. (4) "Tax return preparer" means any person that operates a business that prepares, or directly or indirectly employs another person to prepare, for a taxpayer an original tax return in exchange for compensati...

...filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal, erroneous, or excessive payment, or within any additional period allowed by division (B)(4)(b) of section 5747.05, division (E) of section 5747.10, division (A) of section 5747.13, or division (C) of section 5747.45 of the Revised Code. On filing of the refund application, the commissioner s...

...ction. Those items shall be in the same form as was recognized by the pass-through entity.