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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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Section 4301.423 | Crediting and distribution of tax receipts.

...The treasurer of state shall credit all moneys arising from each county's taxes levied under section 4301.421 or 4301.424 of the Revised Code as follows: (A) To the tax refund fund created by section 5703.052 of the Revised Code, amounts equal to the refunds from each tax as certified by the tax commissioner pursuant to section 4307.05 of the Revised Code; (B) Following the crediting of amounts pursuant to division...

Section 4301.432 | Tax on sale and distribution of vermouth, sparkling and carbonated wine and champagne, and other wine.

... section 924.54 of the Revised Code the moneys the treasurer of state receives from this tax.

Section 4301.45 | Seizure of beer or intoxicating liquors transported or possessed illegally.

...or, and shall distribute the balance as money arising from fines and forfeited bonds under such chapters is distributed. The court, upon conviction of the person so arrested, shall order the beer or intoxicating liquor that was illegally manufactured to be destroyed. All liens against property sold under this section shall be transferred from the property to the proceeds of the sale of the property. If no claima...

Section 4301.52 | Seizure of wine, mixed beverage, or beer upon which tax has not been paid.

...ere most convenient and economical. All moneys collected under this section shall be paid into the state treasury to the credit of the general revenue fund.

Section 4301.57 | Fines and forfeited bonds.

...Money from fines and forfeited bonds collected under any of the penal laws of this state relating to the manufacture, importation, transportation, distritbution or sale of beer or intoxicating liquor shall be paid as follows: one half to the credit of the general revenue fund and one half to the treasury of the county where the prosecution is held.

Section 4303.33 | Monthly filing of tax returns with advance payments.

...wine" does not include cider. (G) All money collected by the tax commissioner under this section shall be paid to the treasurer of state as revenue arising from the taxes levied by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code.

Section 4303.331 | Out-of-state dealers and brokers required to register with tax commissioner.

...rter, wholesale dealer, or broker. All money collected by the tax commissioner under this section shall be paid to the treasurer of state as revenue arising from the taxes levied by sections 4301.42, 4301.43, 4301.432, and 4305.01 of the Revised Code.

Section 4305.131 | Assessment of taxes - penalty.

...assessment under this section. (D) All money collected under this section shall be considered as revenue arising from the taxes imposed by sections 4301.42, 4301.421, 4301.424, 4301.43, 4301.432, and 4305.01 of the Revised Code.

Section 4501.041 | Distribution of county license taxes.

...tion 4501.042 of the Revised Code, all moneys received under section 4504.09 of the Revised Code with respect to counties levying county motor vehicle license taxes pursuant to section 4504.02, 4504.15, 4504.16, or 4504.24 of the Revised Code and paid into the state treasury under section 4501.031 of the Revised Code shall be distributed to the respective counties levying such taxes for allocation and distri...

Section 4501.043 | Distribution of township license taxes.

...All moneys received under section 4504.09 of the Revised Code with respect to townships levying township license taxes pursuant to sections 4504.18 and 4504.181 of the Revised Code and paid into the state treasury under section 4501.031 of the Revised Code shall be distributed to the respective townships levying such taxes for allocation and distribution as provided in section 4504.19 of the Revised Code.

Section 4501.06 | Public safety - highway purposes fund.

...purposes fund, which is hereby created. Money credited to the fund shall be used for the purpose of enforcing and paying the expenses of administering the laws relative to the registration and operation of motor vehicles on the public roads or highways and to the powers and duties of the registrar of motor vehicles. Amounts credited to the fund may also be used to pay the expenses of administering and enforcing the l...

Section 4501.17 | OVI fines fund.

...es fund. The fund shall consist of fine money received by the state highway patrol pursuant to section 4511.19 of the Revised Code and shall be used by the state highway patrol to enforce that section and to conduct programs to inform the public of the dangers of, and laws governing, the operation of motor vehicles while under the influence of alcohol.

Section 4501.18 | Law enforcement automated data system fund.

...tomated data system fund, consisting of money from fees collected by the state highway patrol pursuant to section 5503.10 of the Revised Code, and such other amounts as may be credited to the fund. The fund shall be administered by the superintendent of the state highway patrol and shall be used solely for purposes authorized by section 5503.10 of the Revised Code. All investment earnings of the fund shall be credite...

Section 4501.24 | Scenic rivers protection fund.

... natural areas and preserves may expend money in the fund for the acquisition of scenic river lands, for the maintenance, protection, and administration of wild, scenic, and recreational rivers, and for the construction of facilities within scenic river lands and any other publicly owned lands that are administered by the division and are within the watersheds of those rivers. All investment earnings of the fund shal...

Section 4501.243 | Ohio nature preserves fund.

...ment of natural resources shall use the money in the fund to help finance nature preserve education, nature preserve clean-up projects, and nature preserve maintenance, protection, and restoration.

Section 4501.26 | Unidentified motor vehicle receipts fund.

...e treasury. The fund shall consist of money received by the department of public safety that is provisional in nature or for which proper identification or disposition cannot immediately be determined. Refunds and other disbursements from the fund shall be made once proper identification and disposition is determined. All investment earnings of the fund shall be credited to the public safety - highway pur...

Section 4503.03 | Deputy registrars.

...6 of the Revised Code and shall use the money for deputy registrar equipment necessary in connection with accepting reinstatement fees. (k) Establish standards for a deputy registrar, when the deputy registrar is not a county auditor or a clerk of a court of common pleas, to sell advertising rights to third party businesses to be placed in the deputy registrar's office; (l) Allow any deputy registrar that is no...

Section 4503.04 | Schedule of rates.

...d Code. The registrar shall deposit all moneys received under this division into the public safety - highway purposes fund established in section 4501.06 of the Revised Code. (2) Division (O)(1) of this section does not apply to a farm truck or farm bus registered under division (J) of this section. (P) As used in this section: (1) "Van" means any motor vehicle having a single rear axle and an enclosed body wit...

Section 4503.042 | Rates for vehicles not subject to apportioned rates under international registration plan.

...d Code. The registrar shall deposit all moneys received under this division into the public safety - highway purposes fund established in section 4501.06 of the Revised Code. (E) The rates established by this section shall not apply to any of the following: (1) Vehicles equipped, owned, and used by a charitable or nonprofit corporation exclusively for the purpose of administering chest x-rays or receiving blood d...

Section 4503.07 | Church bus registration fee.

...d Code. The registrar shall deposit all moneys received under this division into the public safety - highway purposes fund established in section 4501.06 of the Revised Code. (C) The application for registration of such bus shall be accompanied by the following, as applicable: (1) An affidavit, prescribed by the registrar of motor vehicles and signed by either the senior pastor, minister, priest, or rabbi of the ch...

Section 4503.102 | Centralized system of motor vehicle registration renewal by mail or by electronic means.

...tronic means but not by mail, check, or money order in the amount of the registration taxes and fees payable on the motor vehicle and a service fee equal to the amount established under section 4503.038 of the Revised Code, plus postage as indicated on the notice if the registration is renewed or fulfilled by mail, and an inspection certificate for the motor vehicle as provided in section 3704.14 of the Revised Code....

Section 4503.182 | Temporary motor vehicle license registration.

...ection. The registrar shall deposit all moneys received under this division into the public safety - highway purposes fund established in section 4501.06 of the Revised Code. (E) The registrar may adopt rules, in accordance with division (B) of section 111.15 of the Revised Code, to specify the procedures for reporting the information from applications for temporary motor vehicle license registrations and for provi...

Section 4505.02 | Duties of registrar of motor vehicles.

...ficates. The clerks shall provide, from moneys in the automated title processing fund, certificates of title and ribbons, cartridges, or other devices necessary for the operation of the certificate of title processing equipment as determined by the automated title processing board pursuant to division (C) of section 4505.09 of the Revised Code. All other automated title processing system supplies shall be provided by...

Section 4505.06 | Application for certificate of title.

...ashier's check, certified check, draft, money order, or teller check issued by any insured financial institution payable to the clerk and submitted with an application for a certificate of title under division (B) or (D) of this section. The clerk also may accept payment of the tax by corporate, business, or personal check, credit card, electronic transfer or wire transfer, debit card, or any other accepted form of p...

Section 4505.101 | Certificate of title to unclaimed motor vehicle.

... The clerk of courts shall deposit any money received under this section into the county general fund. (D) Whoever violates this section shall be fined not more than two hundred dollars, imprisoned not more than ninety days, or both. (E) As used in this section: (1) "Repair garage or place of storage" means any business with which a person entered into an agreement for the repair of a motor vehicle or any busi...