Ohio Revised Code Search

...747.022 of the Revised Code; (j) The joint filing credit under division (E) of section 5747.05 of the Revised Code; (k) The nonresident credit under division (A) of section 5747.05 of the Revised Code; (l) The credit for a resident's out-of-state income under division (B) of section 5747.05 of the Revised Code; (m) The earned income tax credit under section 5747.71 of the Revised Code; (n) The lead aba...

...7.022 of the Revised Code; The joint filing credit under division (G) of section 5747.05 of the Revised Code; The earned income credit under section 5747.71 of the Revised Code; The nonrefundable credit for education expenses under section 5747.72 of the Revised Code; The nonrefundable credit for donations to scholarship granting organizations under section 5747.73 of the Revised Code; The nonrefundabl...

...s made by the taxpayer and, if filing a joint return, the taxpayer's spouse, except that the credit shall not exceed, for any taxable year, one thousand five hundred dollars for spouses filing a joint return or seven hundred fifty dollars for all other taxpayers. If a taxpayer files a joint return, the credit amount attributable to donations made by each spouse shall not exceed seven hundred fifty dollars. The credit...

...agement policy committee of a county or joint solid waste management district may levy fees upon the following activities: (1) The disposal at a solid waste disposal facility located in the district of solid wastes generated within the district; (2) The disposal at a solid waste disposal facility within the district of solid wastes generated outside the boundaries of the district, but inside this state; (3) ...

...eposited into the state treasury to the credit of the fund. Money credited to the fund and any interest and earnings from the fund shall be used solely for the operation of the joint legislative ethics committee and the office of legislative inspector general and for the purchase of data storage and computerization facilities for the statements filed with the committee under sections 101.73, 101.74, 101.93, 101.94, 1...

...te on which the transfer is made less a credit for the unused portion of the original registration beginning on that date. If the credit exceeds the amount of tax due on the new registration, no refund shall be made. In computing the amount of tax due and credits to be allowed under this division, the provisions of division (B)(1)(a) and (b) of section 4503.11 of the Revised Code shall apply. As to passenger cars, no...

...ilowatt-hour tax receipts fund shall be credited as follows: Fiscal Year General Revenue Fund School District Property Tax Replacement Fund Local Government Property Tax Replacement Fund 2001-2011 63.0% 25.4% 11.6% 2012-2015 88.0% 9.0% 3.0% (C) The natural gas tax receipts fund is hereby created in the state treasury and shall consist of money arising from the tax imposed by section...

...three dollars shall be deposited to the credit of the waterways safety fund established in section 1547.75 of the Revised Code. (D) In addition to the fees established in this section, watercraft that are not powercraft shall be charged a waterways conservation assessment fee of five dollars. The fee shall be collected at the time of the issuance of a triennial watercraft registration under division (A)(2) of this s...

...ing them into the state treasury to the credit of the general revenue fund, in the case of fees received by the secretary of state, and into the county treasury to the credit of the county general fund, in the case of fees received by a board of elections. (E) The officer who receives a fee required under division (B) of this section immediately shall pay the fee to the credit of the Ohio elections commission fund ...

...n paid by the taxpayer and, if filing a joint return, the taxpayer's spouse during the taxable year for all of the taxpayer's dependents to attend such a school or the following amount, as applicable: (A) If the taxpayer's or, if filing a joint return, the taxpayer's and the taxpayer's spouses' total federal adjusted gross income is less than fifty thousand dollars for the taxable year, one thousand dollars; (B...

... or an exempt domestic well, in lieu of filing a surety bond, cash in an amount equal to the surety bond, certificates of deposit, irrevocable letters of credit, or a sworn financial statement, may file a one-time fee of fifty dollars, which shall be deposited in the oil and gas well plugging fund created in section 1509.071 of the Revised Code. (C) An owner, operator, producer, or other person shall not operate a...

...: (i) The group shall comply with all filing requirements contained in this section. (ii) The books and records of the group shall be subject to examination by the superintendent in the same manner as the books and records of insurers are subject to examination by the superintendent in accordance with section 3901.07 of the Revised Code. The group shall bear the expenses of these examinations in the manner provid...

...pon the filing of a bond or a letter of credit by the public utility. The bond or letter of credit shall be filed with the commission and shall be payable to the state for the use and benefit of the customers affected by the proposed increase or change. An affidavit attached to the bond or letter of credit must be signed by two of the officers of the utility, under oath, and must contain a promise on behalf of the...

...n (F) of this section, taxpayers filing joint returns shall file joint declarations of estimated taxes. A taxpayer may amend a declaration under rules prescribed by the tax administrator. Except as provided in division (F) of this section, a taxpayer having a taxable year of less than twelve months shall make a declaration under rules prescribed by the tax administrator. (3) The declaration of estimated taxes shall...

...any bank, savings and loan association, credit union, or building and loan association with which the person filing the statement has a deposit or a withdrawable share account. (d) All fee simple and leasehold interests to which the person filing the statement holds legal title to or a beneficial interest in real property located within the state, excluding the person's residence and property used primarily for pe...

...g the income tax shall provide the same credits, if any, to residents of the district for income taxes paid to other such districts or municipal corporations where the residents work, as credits provided to residents of the municipal corporation administering the income tax. (6)(a) The board shall publish or post public notice of any resolution adopted levying an income tax in a newspaper of general circulation wi...

...g the income tax shall provide the same credits, if any, to residents of the district for income taxes paid to other districts or municipal corporations where the residents work, as credits provided to residents of the municipal corporation administering the income tax. (H) No annexation proceeding pursuant to Chapter 709. of the Revised Code that proposes the annexation to or merger or consolidation with a municip...

...l municipal income tax liability or for filing a refund claim. (DD) "Tax return preparer" means any individual described in section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15. (EE) "Ohio business gateway" means the online computer network system created under section 125.30 of the Revised Code or any successor electronic filing and payment system. (FF) "Local board of tax review" and ...

...epartment shall submit the rules to the joint committee on agency rule review. The committee shall conduct at least one public hearing on the proposed rules and approve or disapprove the rules. If the committee approves the rules, the department shall adopt the rules in accordance with Chapter 119. of the Revised Code. If the rules are adopted, the department shall assign a performance rating to the college, career, ...

...34.57 of the Revised Code of the moneys credited to the special fund of the district under division (G) of that section that are available for expenditure by the district under that division. The plan shall do all of the following: (a) Ensure that sufficient of the moneys so credited to and available from the special fund are available for use by the solid waste management policy committee of the district at the...

... prescribed by the commissioner, make a joint return for the purpose of sections 5711.01 to 5711.36, inclusive, of the Revised Code. In such case investments of either spouse in the obligations of the other shall not be required to be listed therein, and in computing the amount of taxable credits such obligations shall be eliminated.

...mount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for any of the following: (i) The vendor's cost of the property sold; (ii) The cost of materials used, labor or service costs, interest, losses, all costs of transportation to the vendo...

...made, or have proposed to make, a joint filing under section 13 of Title I of the "Securities Exchange Act of 1934," 48 Stat. 881, 15 U.S.C.A. 78m, as amended, regarding ownership of the shares of the same stock state bank. (B)(1) Except as provided in division (D) of this section, any financial institution or any affiliate of a financial institution that has credit outstanding to any person or group of persons that...

...section 145.46 of the Revised Code as a joint-life plan or multiple-life plan.

...ming or purchasing membership rights or credit for the particular period of holding office for which the election and notice was required. If the board member elects membership in the system, the treasurer shall file notice of the person's election with the school employees retirement board on a form provided by the retirement board. The person electing membership in the system shall have all rights, privileges, and ...