Ohio Revised Code Search

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...t and indirect costs and any reasonable profit earned by a person awarded a contract to operate, maintain, or market the business logo sign program shall be remitted to the commission. (3) If the commission operates such a program and does not contract with a private person to operate it, all money collected from participating businesses shall be retained by the commission. (C) The program shall permit the busi...

... financing of a project, and income and profit from the investment of the proceeds of bonds or of any revenues. (G) "Street or highway" has the same meaning as in section 4511.01 of the Revised Code. (H) "Financing expenses" means all costs and expenses relating to the authorization, issuance, sale, delivery, authentication, deposit, custody, clearing, registration, transfer, exchange, fractionalization, replace...

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...incorporated or unincorporated, not for profit, of not less than one thousand citizens of any county, one of the purposes of which is the improvement, maintenance, and repair of the public highways of such county, the commission, as provided for in section 5545.01 of the Revised Code, having the right to expend money in grading, draining, curbing, and improving county roads and state highways by the use of gravel, ma...

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

...ation; (4) Stock purchase, pension, or profit-sharing plans established by an employer for the benefit of his employees or those of his subsidiaries; (5) Ownership interests of the depositors in an incorporated financial institution, the capital of which is not divided into shares, or which has no capital stock. (D) All equitable interests, life or other limited estates, and annuity interests in any investment des...

...except agriculture, conducted for gain, profit, or income and extends to personal service occupations.

...shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as an employee. No member or employee shall serve on or under any committee of any political party. Each member of the board, the secretary, and attorney examiners of the board may, for his purposes of the laws relating to taxation, administer oaths, certify to official a...

...shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as commissioner or an employee, or serve on or under any committee of any political party.

...s no business purpose or expectation of profit other than obtaining tax benefits. (2) "Tax" includes any tax or fee administered by the tax commissioner. (3) "Taxpayer" includes any entity subject to a tax. (4) "Controlled group" means two or more persons related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. In the case of persons with ...

...public worship and not with the view to profit. (3) It is used by an organization described in division (D) of section 5709.12 of the Revised Code. If the organization is a corporation that receives a grant under the Thomas Alva Edison grant program authorized by division (C) of section 122.33 of the Revised Code at any time during the tax year, "used," for the purposes of this division, includes holding property ...

... company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation.

... historic building and are not held for profit but dedicated to public uses as prehistoric parks or as historic grounds, or which are dedicated under section 149.52 of the Revised Code, shall be exempt from taxation. The owners of such prehistoric parks or historic grounds may establish reasonable rules governing access thereto.

...1724.12 of the Revised Code, or to a nonprofit corporation, as defined in section 1702.01 of the Revised Code, the primary purpose of which is redeveloping historic buildings and historic districts for use by the corporation to rehabilitate a historic building within the downtown redevelopment district or to otherwise promote or enhance the district. Amounts contributed under division (E)(2) of this section shall not...

... other income therefrom, including any profit made on the sale thereof, at all times shall be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered before September 30, 2000.

...st and other income from, including any profit made on the sale, transfer, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (Q) Unless a judicial action or proceeding challenging the validity of obligations is commenced by personal service on the treasurer of state prior to the initial delivery of an issue of the obligations, the obligations of ...

...r the financing thereof, and income and profit from the investment of the proceeds of bonds or of any revenues. "Security interest" means a mortgage, lien, or other encumbrance on, or pledge or assignment of, or other security interest with respect to all or any part of pledged facilities, revenues, reserve funds, or other funds established under the bond proceedings, or on, of, or with respect to, a lease, subleas...

...eceipts of the state representing gross profit on the sale of spirituous liquor as referred to in division (B)(4) of section 4301.10 of the Revised Code. (U) "Regional economic development entity" means an entity that is under contract with the director to administer a loan program under this chapter in a particular area of this state. (V) "Eligible advanced energy project" means an eligible project that is an ...

...eceived by the state representing gross profit on the sale of spirituous liquor that is credited or transferred to it. Money in the fund shall be used to carry out economic development activities.

...an independently owned and operated for-profit business entity, including any affiliates, that has fewer than twenty full-time employees or full-time equivalent employees and is located in this state. For purposes of this section: (A) "Full-time employee" means an employee who, with respect to a calendar month, is employed an average of at least thirty hours of service per week. (B) The number of full-time equival...

..., materials, labor, services, overhead, profit, and associated expenses for the repair, enlargement, improvement, or demolition of a building or structure if the contract is awarded pursuant to a competitive bidding procedure of a county, municipal corporation, or township or a special district, school district, or other political subdivision that is a council member; a statewide consortium of which the council...

... them, or any dividend, capital credit, profit, distribution, interest, or payment on principal or other sum, held or owed by a holder, including funds deposited with a fiscal agent or fiduciary for payment of them, or pertaining to debt of a publicly traded corporation. Any holder that is audited pursuant to division (G) of this section shall only be required to make available those records that are relevant to an u...

...rporation is the net balance of its net profits, income, gains, and losses from the date of incorporation, except as otherwise provided in this section, or from the latest date on which a deficit in earned surplus was eliminated by application of capital surplus or otherwise, after deducting distributions to shareholders and transfers to stated capital and capital surplus to the extent that such distributions and tra...

...nds or distributions or the division of profits; (8) Elimination of the board of directors, restrictions upon the exercise by directors of their authority, or delegation to one or more shareholders or other persons of all or part of the authority of the directors; (9) Conferring on any shareholder or agent of a shareholder the absolute right, without the necessity of stating any purpose, to examine and copy durin...

...teer of another domestic or foreign nonprofit corporation or business corporation, a limited liability company, or a partnership, joint venture, trust, or other enterprise, against expenses, including attorney's fees, judgments, fines, and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit, or proceeding, if the person acted in good faith and in a man...