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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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library financial gain
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Section 5726.98 | Calculating tax due.

...(A) To provide a uniform procedure for calculating the amount of tax due under section 5726.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled under this chapter in the following order: The nonrefundable job retention credit under division (B) of section 5726.50 of the Revised Code; The nonrefundable credit for purchases of qualified low-income community investments und...

Section 5726.99 | Minimum and maximum fines.

...Whoever violates section 5726.41 of the Revised Code shall be fined not less than one hundred dollars or more than one thousand dollars.