Ohio Revised Code Search
| Section |
|---|
|
Section 517.071 | Rules governing product of fetal death.
...n, the remains of a parent, sibling, or grandparent; (2) In another location of the cemetery, including a separate burial ground for infants, on a temporary or permanent basis. |
|
Section 5731.011 | Value of qualified farm property.
...dant, a lineal descendant of any of his grandparents, his spouse, the spouse of any such descendant, or a step child or foster child of the decedent. (3) "Qualified farm property" means real property that is located in this state, that is included in the gross estate of the decedent under this chapter, and that was acquired by, or passed to, a qualified heir, but only if both of the following apply: (a) Fifty per c... |
|
Section 5747.79 | Deduction for capital gains from sale of business.
...yer, or the taxpayer's spouse, parents, grandparents, children, or grandchildren. (4) "Deductible payroll" means the qualifying payroll of the entity in which a taxpayer sold an ownership interest multiplied by the percentage of the interest in the entity the taxpayer sold. (B) In computing Ohio adjusted gross income for taxable years beginning in or after 2026, a deduction from federal adjusted gross income is... |
|
Section 5747.85 | Homeownership savings account deduction.
...parent, spouse, sibling, stepparent, or grandparent of the account owner who deposits funds into the homeownership savings account. (4) "Lifetime contribution limit" means twenty-five thousand dollars of contributions per contributor per homeownership savings account. If an account owner opens one or more additional homeownership savings accounts, a contributor's lifetime contribution limit for the additional acco... |
|
Section 5814.01 | Transfers to minors act definitions.
...ly" means a parent, stepparent, spouse, grandparent, brother, sister, uncle, or aunt of the minor, whether of the whole or half blood, or by adoption. (K)(1) Except as provided in division (K)(2) of this section, "minor" means an individual who has not attained the age of twenty-one years. (2) When used with reference to the beneficiary for whose benefit custodial property is held or is to be held, "minor" means an... |
|
Section 5913.11 | Ohio military medal of distinction.
...s at least eighteen years of age, or a grandparent of a medal recipient may apply to the adjutant general, on a form prescribed by the adjutant general, to receive a duplicate medal. The applicant shall include with the application a fee in an amount to be determined by the adjutant general. The adjutant general shall set the fee at an amount no greater than the cost of producing the duplicate medal. (E) There... |
|
Section 759.49 | Rules governing product of fetal death.
..., the remains of a parent, sibling, or grandparent; (2) In another location of the public burial ground or cemetery, including a separate burial ground for infants, on a temporary or permanent basis. |
|
Section 921.01 | Pesticide definitions.
...hildren, sons-in-law, daughters-in-law, grandparents, grandchildren, brothers, sisters, brothers-in-law, sisters-in-law, aunts, uncles, nieces, nephews, and first cousins. (AAA) "First cousin" means the child of a parent's sibling. |