Ohio Revised Code Search

...No permit holder shall purchase and import into this state any beer from any manufacturer, bottler, importer, wholesale dealer, or broker outside this state and within the United States unless and until such manufacturer, bottler, importer, wholesale dealer, or broker registers with the tax commissioner and supplies such information as the commissioner may require. The commissioner may, by rule, require any registr...

...B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.

...B) The tax commissioner shall prescribe forms for and allow the exemptions and refunds authorized by this section.

...The petition provided for in section 4305.14 of the Revised Code may consist of one or more separate petition papers. Petitions shall be governed by the rules set forth in section 3501.38 of the Revised Code.

...(A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, 4303.33, or 4305.01 of the Revised Code amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within three years from the date of the illegal...

...When tax has been paid on bottled beverages and such bottled beverages are sold and shipped in interstate or foreign commerce, or transported by either the purchaser or seller out of the state for the purpose of resale outside the state, the seller in this state is entitled to a refund of the actual amount of tax paid, upon condition that the seller furnishes documentary evidence satisfactory to the tax commissioner...

...As used in this chapter: (A) "Enterprise acquisition project" means, as applicable, all or any portion of the capital or other assets of the spirituous liquor distribution and merchandising operations of the division of liquor control, including, without limitation, inventory, real property rights, equipment, furnishings, the spirituous liquor distribution system including transportation, the monetary managem...

...o all of the following: (1) Adopt such forms and rules as are necessary to carry out all laws the registrar is required to administer; (2) Appoint such number of assistants, deputies, clerks, stenographers, and other employees as are necessary to carry out such laws; (3) Acquire or lease such facilities as are necessary to carry out the duties of the registrar's office; (4) Apply for, allocate, disburse, and ...

...(A)(1) A peace officer, correctional employee, or youth services employee may file a written request with the bureau of motor vehicles to do either or both of the following: (a) Prohibit disclosure of the officer's or employee's residence address as contained in motor vehicle records of the bureau; (b) Provide a business address to be displayed on the officer's or employee's driver's license or certificate o...

...The registrar of motor vehicles or deputy registrar shall ask each person applying for or renewing a special license plate after July 1, 2009, under Chapter 4503. of the Revised Code and paying a contribution to an organization for issuance of the special license plate, whether the person consents to contact from the organization sponsoring the special license plate. The applicant shall sign a form provided by ...

...(A) Annually, on or before the thirty-first day of January, every deputy registrar shall file with the registrar of motor vehicles on a form prescribed by the registrar, a statement disclosing all of the following: (1) The name of the person filing the statement, and, if applicable, of his spouse and of members of his immediate family; (2) Any contribution made within the previous calendar year by the person and, i...

...(A) All manufactured and mobile homes shall be listed on either the real property tax list or the manufactured home tax list of the county in which the home has situs. Each owner shall follow the procedures in this section to identify the home to the county auditor of the county containing the taxing district in which the home has situs so that the auditor may place the home on the appropriate tax list. (B) W...

.... The tax commissioner shall prescribe forms which shall contain all relevant information necessary in the collection and payment of the tax and the registration of manufactured and mobile homes, as provided in sections 4503.06 and 4503.061 of the Revised Code, and shall provide such other assistance as necessary to enable the county auditor to administer the tax. The tax commissioner, pursuant to division (D)(3) ...

...The county auditor shall approve or deny an application for reduction under section 4503.065 of the Revised Code and shall so notify the applicant not later than the first Monday in October. Notification shall be provided on a form prescribed by the tax commissioner. If a person believes that the person's application for reduction in taxes has been improperly denied or is for less than that to which ...

...(A) If a board of county commissioners adopts a resolution granting a partial real property tax exemption under section 323.158 of the Revised Code, it also shall adopt a resolution under this section granting a partial manufactured home tax exemption. The partial exemption shall take the form of a reduction each year in the manufactured home tax charged against each manufactured home in the county under section 4503...

...(A) In lieu of the schedule of rates for commercial cars fixed in section 4503.04 of the Revised Code, the fee shall be ten dollars for each church bus used exclusively to transport members of a church congregation to and from church services or church functions or to transport children and their authorized supervisors to and from any camping function sponsored by a nonprofit, tax-exempt, charitable or philanthropic ...

...(A) The registrar of motor vehicles shall adopt rules to establish a system of motor vehicle registration based upon the type of vehicle to be registered, the type of ownership of the vehicle, the class of license plate to be issued, and any other factor the registrar determines to be relevant. Except for commercial cars, buses, trailers, and semitrailers that are registered in this state and that are taxed under sec...

...(A)(1) The registrar of motor vehicles may adopt rules to establish a centralized system of motor vehicle registration for initial registration, registration renewal, and transfer of registration, by mail or by electronic means. (2) Any person applying electronically for initial registration or for transfer of registration may submit all associated documents electronically through the centralized system of motor v...

...(A) Upon the transfer of ownership of a motor vehicle, the registration of the motor vehicle expires, and the original owner immediately shall remove the license plates from the motor vehicle, except that: (1) If a statutory merger or consolidation results in the transfer of ownership of a motor vehicle from a constituent corporation to the surviving corporation, or if the incorporation of a proprietorship or partn...

...(A) No school bus as defined in division (F) of section 4511.01 of the Revised Code is required to pay the annual license tax provided for in section 4503.02 of the Revised Code or to apply for or display registration plates, provided: the school bus complies with the requirements of sections 4511.76 to 4511.77, inclusive, of the Revised Code. (B) The owner of a school bus, other than a board of education, which is ...

...(A) As used in this section: (1) "Boat trailer" means any trailer designed and used for the transportation of no more than one watercraft. (2) "Watercraft" means any of the following when used or capable of being used for transportation on the water: (a) A boat operated by machinery either permanently or temporarily affixed; (b) A sailboat other than a sailboard; (c) An inflatable, manually propelled boat having...

...(A)(1) Upon the filing of an application for registration and the payment of the tax for registration, the registrar of motor vehicles or a deputy registrar shall determine whether the owner previously has been issued a license plate for the motor vehicle described in the application. If no license plate previously has been issued to the owner for that motor vehicle, the registrar or deputy registrar shall assign to ...

...(A) As used in this section, "registration information" means information in license plate applications on file with the bureau of motor vehicles. (B) The director of public safety may advertise for and accept sealed bids for the preparation of lists containing registration information in such form as the director authorizes. Where the expenditure is more than five hundred dollars, the director shall give notice to ...

...(A) For the purposes of this section, "prisoner of war" means any regularly appointed, enrolled, enlisted, or inducted member of the military forces of the United States who was captured, separated, and incarcerated by an enemy of the United States at any time, and any regularly appointed, enrolled, or enlisted member of the military forces of Great Britain, France, any of the countries that comprised the forme...

... the adoption of rules, procedures, and forms.