Ohio Revised Code Search
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Section 5747.013 | Calculating a trust's modified Ohio taxable income.
...(A) As used in this section: (1) "Electric company," "combined company," and "telephone company" have the same meanings as in section 5727.01 of the Revised Code. (2) "Qualified research" means laboratory research, experimental research, and other similar types of research; research in developing or improving a product; or research in developing or improving the means of producing a product. It does not include m... |
Section 5751.01 | Definitions.
...As used in this chapter: (A) "Person" means, but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, for-profit corporations, S corporations, qualified subchapt... |
Section 5751.40 | Application for qualifying certificate to be a qualified distribution center.
...(A) As used in this section and division (F)(2)(z) of section 5751.01 of the Revised Code: (1) "Qualifying distribution center receipts" means receipts of a supplier from qualified property that is delivered to a qualified distribution center, multiplied by a quantity that equals one minus the Ohio delivery percentage. If the qualified distribution center is a refining facility, "supplier" includes all dealers, br... |
Section 5808.13 | Keeping beneficiaries informed - requests - required reports.
...(A) A trustee shall keep the current beneficiaries of the trust reasonably informed about the administration of the trust and of the material facts necessary for them to protect their interests. Unless unreasonable under the circumstances, a trustee shall promptly respond to a beneficiary's request for information related to the administration of the trust. (B) A trustee shall do all of the following: (1) Up... |
Section 5812.37 | Derivatives and options.
...(A) As used in this section, "derivative" means a contract or financial instrument or a combination of contracts and financial instruments that gives a trust the right or obligation to participate in some or all changes in the price of a tangible or intangible asset or group of assets, or changes in a rate, an index of prices or rates, or other market indicator for an asset or a group of assets. (B) To the extent th... |
Section 5815.21 | Federal estate tax marital deduction distributions.
...Whenever the executor of a will or the trustee of a testamentary or inter vivos trust is permitted or required to select assets in kind to satisfy a gift, devise, or bequest, whether outright or in trust, intended to qualify for the federal estate tax marital deduction prescribed by the United States "Internal Revenue Code of 1954," 68A Stat. 392, 26 U.S.C.A. 2056, or any comparable federal statute enacted after July... |
Section 5815.26 | Holding cash or making temporary investments.
...(A) As used in this section: (1) "Fiduciary" means a trustee under any testamentary, inter vivos, or other trust, an executor or administrator, or any other person who is acting in a fiduciary capacity for a person, trust, or estate. (2) "Short term trust-quality investment fund" means a short term investment fund that meets both of the following conditions: (a) The fund may be either a collective investment... |
Section 5816.07 | Restrictions on actions, remedies, and claims.
...(A) Notwithstanding any provision of law to the contrary but subject to division (G) of section 5816.10 of the Revised Code, no creditor may bring an action of any kind, including, but not limited to, an action to enforce a judgment entered by a court or other body having adjudicative authority, an action at law or in equity, or an action for an attachment or other final or provisional remedy, against any perso... |
Section 6103.052 | Deferment of collection of assessments for certain lines providing water to industrial or residential developments.
...(A) At any time prior to the expiration of the five-day period provided by section 6103.05 of the Revised Code for the filing of written objections, any owner of property which is classified on the general tax list of the county auditor as agricultural land and has been assessed for the extension of a main water line over or along such property under sections 6103.02 to 6103.30 of the Revised Code may file with... |
Section 6111.10 | Sale of household laundry detergent containing phosphorus above certain limits prohibited in certain counties.
...After January 1, 1990, no person shall sell, offer for sale, or distribute for sale in the counties of Ashtabula, Trumbull, Lake, Geauga, Portage, Stark, Cuyahoga, Summit, Medina, Lorain, Ashland, Richland, Huron, Erie, Crawford, Marion, Wyandot, Seneca, Sandusky, Ottawa, Lucas, Wood, Hancock, Hardin, Fulton, Henry, Putnam, Allen, Auglaize, Shelby, Mercer, Van Wert, Paulding, Defiance, and Williams, a household laund... |
Section 6117.062 | Deferment of collection of assessments for certain lines providing sewer facilities to industrial or residential developments.
...(A) At any time prior to the expiration of the five-day period provided by section 6117.06 of the Revised Code for the filing of written objections, any owner of property which is classified on the general tax list of the county auditor as agricultural land and has been assessed for the extension of a trunk sewer line over or along such property under sections 6117.01 to 6117.45 of the Revised Code may file wit... |
Section 6137.12 | Permanent easement for maintenance and cleaning of drainage improvements.
...(A) In the cleaning, repair, and other maintenance work on drainage improvements, the persons whose duty it is to perform the maintenance work may go upon the adjoining or abutting lands within the permanent easement necessary for proper operation of the required machinery, tools, motor vehicles, conveyances, or other equipment. (B)(1) In the case of open ditches, the permanent easement so used shall be not more th... |
Section 6301.07 | Workforce development plan.
...(A) For purposes of this section, "performance character" means the career-essential relational attributes that build trust with others, including respect, honesty, integrity, task-excellence, responsibility, and resilience. (B) Every local board, in partnership with the chief elected official or officials of the local area, shall develop and submit to the governor a comprehensive four-year local plan. The local pla... |
Section 709.16 | Petition by municipal corporation for annexation.
...(A) A municipal corporation may petition the board of county commissioners to annex contiguous territory owned only by the municipal corporation, a county, or the state. The clerk of the board shall cause the petition to be entered upon the board's journal at its next regular session. This entry shall be the first official act of the board upon the petition. Proceedings on the petition shall be conducted under this s... |
Section 715.19 | Establish and care for streets.
...Any municipal corporation may lay off, establish, plat, grade, open, widen, narrow, straighten, extend, improve, keep in order and repair, light, clean, and sprinkle, streets, alleys, public grounds, places and buildings, wharves, landings, docks, bridges, viaducts, and market places, within such municipal corporation. |
Section 715.63 | License power - exception.
...Any municipal corporation may license exhibitors of shows or performances of any kind, hawkers, peddlers, auctioneers of horses and other animals on the highways or public grounds of the municipal corporation, vendors of gunpowder and other explosives, taverns, houses of public entertainment, and hucksters in the public streets or markets. The municipal corporation may, in granting such license, charge such fee as is... |
Section 717.01 | Powers of municipal corporations.
...Each municipal corporation may do any of the following: (A) Acquire by purchase or condemnation real estate with or without buildings on it, and easements or interests in real estate; (B) Extend, enlarge, reconstruct, repair, equip, furnish, or improve a building or improvement that it is authorized to acquire or construct; (C) Erect a crematory or provide other means for disposing of garbage or refuse, and erect ... |
Section 717.25 | Low-cost alternative energy revolving loan program.
...(A) As used in this section: (1) "Customer-generated energy project" means a wind, biomass, or gasification facility for the generation of electricity that meets either of the following requirements: (a) The facility is designed to have a generating capacity of two hundred fifty kilowatts of electricity or less. (b) The facility is: (i) Designed to have a generating capacity of more than two hundred fifty k... |
Section 718.01 | Definitions.
...Any term used in this chapter that is not otherwise defined in this chapter has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the Revised Code, unless a different meaning is clearly required. Except as provided in section 718.81 of the Revised Code, if a term used in this chapter that is not otherwise defined in this chapter ... |
Section 718.27 | Interest and penalties.
...(A) As used in this section: (1) "Applicable law" means this chapter, the resolutions, ordinances, codes, directives, instructions, and rules adopted by a municipal corporation provided such resolutions, ordinances, codes, directives, instructions, and rules impose or directly or indirectly address the levy, payment, remittance, or filing requirements of a municipal income tax. (2) "Income tax," "estimated inco... |
Section 719.01 | Appropriation of property by municipal corporations.
...Any municipal corporation may appropriate, enter upon, and hold real estate within its corporate limits: (A) For opening, widening, straightening, changing the grade of, and extending streets, and all other public places, and for this purpose, the municipal corporation may appropriate the right of way across railway tracks and lands held by railway companies, where such appropriation will not unnecessarily interfere... |
Section 727.28 | Interest rate on securities issued in anticipation of collection of special assessments.
...(A) When securities are issued in anticipation of the collection of special assessments, the interest on the securities shall be treated as part of the cost of the improvement for which the special assessments are made. The unpaid special assessments anticipated by issuance of securities shall bear interest at the same rate or rates of interest and for the same period as the securities issued in anticipation of the s... |
Section 731.59 | Custody of municipal securities.
...All securities belonging to the treasury of any municipal corporation or to any fund thereof, other than the sinking fund, may be placed in the custody of any member of the federal reserve banking system, upon the issuance by such member of its custodian or other bailment receipt to the treasurer of the municipal corporation. Such custody shall be as a qualified trustee pursuant to division (E) of section 135.18 of t... |
Section 735.27 | Care, supervision, and management of public institutions in villages.
...The legislative authority of a village shall provide by resolution or ordinance for the care, supervision, and management of all public parks, baths, libraries, market houses, crematories, sewage disposal plants, houses of refuge and correction, workhouses, infirmaries, hospitals, pesthouses, or any of such institutions owned, maintained, or established by such village. When the legislative authority determines to pl... |
Section 735.273 | Village administrator powers and duties.
...The village administrator appointed under section 735.271 of the Revised Code shall manage, conduct, and control the water works, electric light plants, artificial or natural gas plants, or other similar public utilities, furnish supplies of water, electricity, or gas, and collect all water, electric, and gas rents. The village administrator may make such bylaws and regulations as it deems necessary for the safe, ec... |