Ohio Revised Code Search
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Section 5731.48 | Distributing tax revenue.
...ownship, provide that whenever there is money in the treasury of the village or township from taxes levied under this chapter, not required for immediate use, that money may be invested in federal, state, county, or municipal bonds, upon which there has been no default of the principal during the preceding five years. |
Section 5733.056 | Determining value of issued and outstanding shares of stock.
...) "Gross rents" means the actual sum of money or other consideration payable for the use or possession of property. "Gross rents" includes: (a) Any amount payable for the use or possession of real property or tangible personal property whether designated as a fixed sum of money or as a percentage of receipts, profits, or otherwise; (b) Any amount payable as additional rent or in lieu of rent, such as interest... |
Section 5735.34 | Sale or discontinuing business.
...old a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the seller produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid, or until the seller produces a certificate indicating that no taxes, interest, and penalties are due. (B) If the purchaser of the business fails to withhold the purch... |
Section 5739.092 | Use of funds distributed to convention and visitors' bureau.
...in division (B) or (C) of this section, money collected by a county and distributed under section 5739.09 of the Revised Code to a convention and visitors' bureau in existence as of June 30, 2013, except for any such money pledged, as of that date, to the payment of debt service charges on bonds, notes, securities, or lease agreements, shall be used solely for tourism sales, marketing and promotion, and their associa... |
Section 5739.102 | Remitting tax - resort area excise tax fund.
..., the tax commissioner shall credit any money included with it to the resort area excise tax fund, which is hereby created. Within forty-five days after the end of each month, the commissioner shall provide for the distribution of all money paid during that month into the resort area excise tax fund to the appropriate municipal corporations and townships, after first subtracting and crediting to the general revenue f... |
Section 5739.14 | Sale of entire business - successor liable for taxes and penalties due.
...old a sufficient amount of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until the former owner produces a receipt from the tax commissioner showing that the taxes, interest, and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser of the business or stock of goods fails to withhold purchase money, he shall be personally liable fo... |
Section 5739.21 | Crediting of funds.
...(A) One hundred per cent of all money deposited into the state treasury under sections 5739.01 to 5739.31 of the Revised Code that is not required to be distributed as provided in section 5739.102 of the Revised Code or division (B) of this section shall be credited to the general revenue fund. (B)(1) In any case where any county or transit authority has levied a tax or taxes pursuant to section 5739.021, 5739.023,... |
Section 5743.026 | Election on convention facility authority tax.
...The treasurer of state shall credit all moneys arising from each tax levied under this section and section 5743.324 of the Revised Code in the same manner prescribed by section 5743.024 of the Revised Code for the crediting of money arising from taxes levied under that section, except that the tax commissioner shall distribute the amount credited to the permissive tax distribution fund by providing for payment ... |
Section 5743.44 | Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products.
... tax commissioner. Upon payment of such money to the person furnishing the information, the attorney general and the tax commissioner shall file with the treasurer of state an affidavit that the money has been paid by them to the person entitled thereto. (B) Except for the minimum quantity of cigarettes, tobacco products, or vapor products needed as evidence to establish a violation under this chapter, all cigarett... |
Section 5745.12 | Assessment for deficiencies.
...ssessment under this section. (D) All money collected under this section shall be credited and distributed to the municipal corporation to which the money is owed based on the assessment issued under this section. (E) If the tax commissioner believes that collection of the tax imposed by this chapter will be jeopardized unless proceedings to collect or secure collection of the tax are instituted without delay, th... |
Section 5747.29 | [Repealed effective 1/1/2026 by H.B. 96, 136th General Assembly] Political campaign contribution tax credit.
...ode, but is limited to contributions of money only. (B) A nonrefundable credit is allowed against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for contributions of money made to the campaign committee of candidates for any of the following public offices: governor, lieutenant governor, secretary of state, auditor of state, treasurer of state, attorney general, member of the state b... |
Section 5747.48 | Distribution of county library and local government support fund.
...l such allocations in that year. All money received into the treasury of a municipal corporation or county shall be credited to the general fund therein, provided that in a municipal corporation there shall be credited to the funds established under division (D) of section 5705.09 of the Revised Code a portion of the total amount to be credited to funds of the municipal corporation, which portion shall be determin... |
Section 5808.02 | Duty of loyalty to beneficiaries - voidable transactions - conflicts of interest.
...as an interest; (d) A deposit of trust money in a regulated financial-services institution that is an affiliate of the trustee; (e) An advance by the trustee of money for the protection of the trust. (H) The court may appoint a special fiduciary to make a decision with respect to any proposed transaction that might violate this section if entered into by the trustee. |
Section 5808.16 | Specific powers of trustee.
...r of trust property; (D) Deposit trust money in an account in a regulated financial-service institution; (E) Borrow money, with or without security, and mortgage or pledge trust property for a period within or extending beyond the duration of the trust; (F) With respect to an interest in a proprietorship, partnership, limited liability company, business trust, corporation, or other form of business or enterprise, ... |
Section 5814.01 | Transfers to minors act definitions.
...roperty" includes: (1) All securities, money, life or endowment insurance policies, annuity contracts, benefit plans, real estate, tangible and intangible personal property, proceeds of a life or endowment insurance policy, an annuity contract, or a benefit plan, and other types of property under the supervision of the same custodian for the same minor as a consequence of a transfer or transfers made to the minor, a... |
Section 5814.02 | Subject of gift or transfer.
... make a gift or transfer of a security, money, a life or endowment insurance policy, an annuity contract, a benefit plan, real estate, tangible or intangible personal property, or any other property to, may designate as beneficiary of a life or endowment insurance policy, an annuity contract, or a benefit plan, or make a transfer by the irrevocable exercise of a power of appointment in favor of, a person who is a min... |
Section 5902.05 | [Former R.C. 5101.98, amended and renumbered by H.B. 64, 131st General Assembly, effective 9/29/2015] Military injury relief fund.
...ury relief fund, which shall consist of money contributed to it under sections 4503.535 and 5747.113 of the Revised Code and of contributions made directly to it. Any person or entity may contribute directly to the fund in addition to or independently of the income tax refund contribution system established in section 5747.113 of the Revised Code. (B) Upon application, the director of veterans services shall grant m... |
Section 5902.22 | Sports gaming profits veterans fund.
... state treasury. Interest earned on the moneys in the fund shall be credited to the fund. The director of veterans services shall use all moneys credited to the fund for the following purposes: (1) For the direct benefit of veterans and their spouses and dependents, for the following purposes: (a) Job training or assistance for job retraining; (b) Assistance during a period of unemployment due to prolonged phys... |
Section 5905.01 | Veterans' guardianship law definitions.
...ors, or successors. (C) "Income" means moneys received from the veterans' administration and revenue or profit from any property wholly or partially acquired therewith. (D) "Estate" means income on hand and assets acquired partially or wholly with "income." (E) "Benefits" means all moneys paid or payable by the United States through the veterans' administration. (F) "Administrator" means the administrator of vete... |
Section 5905.13 | Compensation of guardian.
...t exceed five per cent of the amount of moneys received during the period covered by the account required by section 5905.11 of the Revised Code. In the event of extraordinary services by any guardian, the probate court, upon petition and hearing thereon, may authorize reasonable additional compensation. A copy of the petition and notice of hearing thereon shall be given the proper office of the veterans' administrat... |
Section 5907.141 | Ohio veterans' homes federal grant fund.
...(A) All money received from the United States department of veterans affairs in per diem grants for care that veterans' homes provide shall be deposited in the state treasury to the credit of the Ohio veterans' homes federal grant fund, which is hereby created. Money credited to the fund shall be used only for the operating costs of veterans' homes. (B) Any resident of a veterans' home whom the United Sta... |
Section 5910.032 | Scholarships for children of persons declared prisoner of war or missing in action.
...nt for such expenses shall be paid from moneys appropriated by the general assembly for such purpose. (2) A scholarship of the type described in division (B) of section 5910.04 of the Revised Code together with an additional grant equal to the average value of the reasonable and necessary expenses granted under division (B)(1) of this section during the preceding year for room, board, books, and laboratory fees. T... |
Section 5913.09 | Custodian of military property of state.
... property belonging to the state, from moneys received either all or in part from the state or federal government, or both, become the property of the state, except as may be provided in an agreement and corresponding regulations by which the United States contributes to the cost of an improvement. (C)(1) In accordance with applicable state and federal law and regulations, the adjutant general, with the approv... |
Section 5923.30 | Action against officer unable to account properly for money or property.
...to properly account for the property or moneys in the officer's possession, the adjutant general shall give immediate notice thereof to the attorney general for action against such officer and the officer's bonder, and the attorney general shall bring such action. |
Section 6101.46 | Directors may borrow money and issue notes.
...rs of a conservancy district may borrow money and issue notes therefor at a rate or rates of interest not exceeding the rate provided in section 9.95 of the Revised Code and in an amount not greater than seventy-five per cent of the unencumbered proceeds derived or derivable from the preliminary assessment levied, or which the board has authority to levy, under section 6101.45 of the Revised Code, which assessment sh... |