Ohio Revised Code Search
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Section 5729.09 | Annual report required of chief officer.
...file a statement under oath showing the names of each fire insurance company or association with whom or for whom liability for insurance on property located wholly or partially in this state has been reinsured, disposed of, ceded, pooled, divided, or in any manner reduced or increased. |
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Section 5733.042 | Computing net income of member of affiliated group.
... patent applications, trademarks, trade names, and similar types of intangible assets. (2) Any related member that is a personal holding company as defined in section 542 of the Internal Revenue Code without regard to the stock ownership requirements set forth in section 542(a)(2) of the Internal Revenue Code; (3) Any related member that is not a corporation and is directly, indirectly, constructively, or benefic... |
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Section 5735.01 | Motor fuel tax definitions.
...n the preceding sentence, regardless of name or characteristics, is conclusively presumed to have been done to produce gasoline, unless the product obtained by the blending is entirely incapable for use as fuel to operate a motor vehicle. An additive, blend stock, or alcohol is presumed to be sold for blending unless a certification is obtained as required by the tax commissioner. (F) "Public highways" means lands a... |
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Section 5735.07 | List of dealers that have valid licenses or registrations.
...his chapter. The list shall contain the name, address, and federal identification number or other motor fuel tax account number of each such person and, for motor fuel dealers, the number of gallons of motor fuel upon which those dealers were required to pay the tax as reported on the report or as determined by investigation of the commissioner. |
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Section 5735.15 | Seller's statement required when purchaser claims right to refund.
... documentation also shall set forth the name and address of the purchaser, the number of gallons of motor fuel sold, the price paid for or the price per gallon of the motor fuel sold, the proposed use for which such motor fuel is purchased, and such other information as the commissioner requires. When motor fuel is sold to a person who claims to be entitled to reimbursement under division (B) of section 5735.14 of th... |
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Section 5735.34 | Sale or discontinuing business.
...of the sale or discontinuation and the name and contact information of the purchaser, if applicable. The purchaser of the business shall withhold 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 produ... |
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Section 5735.50 | Notice of federal and state motor fuel tax rates.
...this section, and shall not display the name of any public official, state employee, or state agency. No color shall be displayed on the notice other than red, white, or blue. The width and length of a fuel tax notice shall not be less than four inches and shall not exceed four and one-half inches. (3) The director shall, within ninety days after an adjustment date, distribute fuel tax notices to each county audito... |
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Section 5736.041 | Active licensee list.
...evised Code. The list shall contain the names and addresses of all such suppliers and each supplier's account number for the tax imposed under section 5736.02 of the Revised Code. The commissioner shall post the list on the department of taxation's web site. |
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Section 5739.029 | Nonresident consumer motor vehicle sales tax.
...ns the Ohio certificate of title in the name of the consumer as required under section 4505.06 of the Revised Code. The clerk shall forward the statement to the tax commissioner in the manner prescribed by the commissioner. Unless a sale is excepted from taxation under division (B) of this section, upon receipt of an application for certificate of title a clerk of the court of common pleas shall collect the sales t... |
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Section 5739.093 | Exemption and diversion of revenue for headquarters hotel.
...n center headquarters hotel; (2) The name of the convention center that the hotel is associated with; (3) That that hotel and any convention center headquarters hotel facilities associated with it are for a public purpose; (4) That transactions by which lodging by the hotel is to be furnished to transient guests shall be wholly or partially exempt from the applicable qualifying lodging tax for a period not t... |
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Section 5739.101 | Declaration of resort area.
...te of a resort area tax levied by ____ (name of municipal corporation or township) from ___% to ___% be passed? " A tax levied under division (G) of this section takes effect on the first day of the calendar quarter that begins at least sixty-five days after the date the tax commissioner receives notice of the affirmative vote. |
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Section 5739.213 | Payments from tourism development district.
...nsit authority, which shall include the name, address, and vendor's license number for each vendor. The board of county commissioners or transit authority required to make payments under this section may require vendors located within the tourism development district to report their taxable sales and other necessary information to the county or transit authority for the purposes of calculating incremental sales tax g... |
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Section 5741.01 | Definitions.
...use trademarks, service marks, or trade names in this state that are the same or substantially similar to those used by the seller. (c) Uses any person, other than a common carrier acting in its capacity as a common carrier, in this state for any of the following purposes: (i) Receiving or processing orders of the seller's goods or services; (ii) Using that person's employees or facilities in this state to a... |
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Section 5743.071 | Wholesale and retail dealers to maintain records.
...ch place of business and shall show the name and address of the other party to the purchase or sale and shall show the quantity of the cigarettes so sold or purchased. The records and documents shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of three years, unless the commissioner, in writing, consents to their destruction within that period, or by o... |
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Section 5743.16 | Lists of licensees - supplemental lists - index.
...the tax commissioner a list showing the names of all persons licensed in the auditor's county to engage in the business of trafficking in cigarettes, and such other information as to each, available from the records in the office of the auditor, as the commissioner prescribes. As such licenses are issued during the year, the auditor shall certify like lists and additions thereto to the commissioner. The commissioner ... |
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Section 5743.61 | License required for distribution of tobacco or vapor products - suspension of license.
...r that purpose, a statement showing the name of the applicant, each physical place from which the applicant distributes to distributors, vapor distributors, retail dealers, or wholesale dealers, and any other information the commissioner considers necessary for the administration of sections 5743.51 to 5743.66 of the Revised Code. (2) At the time of making the application for a license to engage either in the busi... |
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Section 5745.03 | Filing annual report and remitting tax due - extensions.
...the taxpayer's taxable year: (1) The name of the taxpayer; (2) The date on which the taxpayer's taxable year begins and ends; (3) The taxpayer's federal taxable income during the taxpayer's taxable year; (4) Any other information the tax commissioner requires for the proper administration of this chapter. (E) The tax commissioner may require any reports required under this chapter to be filed in an ele... |
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Section 5747.06 | Employer's duty to withhold tax.
... request that each employee furnish the name of the employee's school district of residence; (2) Each employee shall furnish the employer with sufficient and correct information to enable the employer to withhold the taxes imposed under Chapter 5748. of the Revised Code. The employee shall provide additional or corrected information whenever information previously provided to the employer becomes insufficient or in... |
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Section 5747.073 | Bulk filer registration.
... prescribed by the commissioner, of the name of the approved bulk filer it is electing to use and the taxes the bulk filer will be remitting on its behalf. (b) When using a bulk filer, the client company shall maintain all registrations required by the tax commissioner related to electronic filing and payment of the amounts described in divisions (A) and (E) of section 5747.06 of the Revised Code. (C)(1) The tax ... |
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Section 5747.08 | Filing income tax return.
.... The single return shall set forth the name, address, and social security number or other identifying number of each of those pass-through entity investors and shall indicate the distributive share of each of those pass-through entity investor's income taxable in this state in accordance with sections 5747.20 to 5747.231 of the Revised Code. Such pass-through entity investors for whom the pass-through entity elects ... |
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Section 5747.18 | Powers of tax commissioner.
...apter 718. of the Revised Code with the names, addresses, and identification numbers of taxpayers who may be subject to such tax. A municipal corporation shall use this information for tax collection purposes only. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to individual taxpayers. |
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Section 5747.401 | Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor.
...s to such other pass-through entity the name, address, and social security number or federal identification number for each direct investor in the investment pass-through entity without regard to sections 5733.057 and 5747.231 of the Revised Code. Once such other pass-through entity receives such information from the investment pass-through entity, division (A) of this section applies for such other pass-through enti... |
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Section 5748.021 | Replacement tax under RC 5748.02 - submission to electors.
...individuals imposed by _____ (state the name of the school district) be replaced by a tax of _____ (state the rate) on the earned income of individuals residing in the school district for _____ (state the number of years the tax is to be in effect or that it will be in effect for a continuing time), beginning _____ (state the date the new tax will take effect), for the purpose of _____ (state the specific school dist... |
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Section 5748.04 | Petition for election repealing tax.
...of individuals by __________ (state the name of the school district) for the purpose of __________ (state purpose of the tax), be repealed? For repeal of the income tax Against repeal of the income tax " (B)(1) If the tax is imposed on taxable income as defined in division (E)(2) of section 5748.01 of the Revised Code, the form of the ballot shall be modified by stating that the tax curr... |
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Section 5748.10 | School district income tax after consolidation.
...iting of all of the following: (1) The name and identification number of each of the school districts involved in the consolidation, designating which is the surviving school district; (2) The effective date of the consolidation; (3) The rate of school district income tax levied by the surviving school district and, if applicable, any of the other school districts, pursuant to a resolution levying such a tax that ... |