Ohio Revised Code Search
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Section 5531.10 | Issuing obligations for state infrastructure projects.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state. |
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Section 5537.20 | Turnpike and infrastructure projects, property, income, and bonds free from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
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Section 5537.30 | Program for the placement of business logos for identification purposes on directional signs within the turnpike right-of-way.
...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... |
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Section 5540.01 | Transportation improvement district definitions.
... 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... |
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Section 5540.14 | Enforcing rights of bondholder.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
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Section 5545.08 | When improvement may be made without petition or competitive bidding.
...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... |
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Section 5593.22 | Operation and maintenance of bridges by bridge commission exempt from taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
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Section 5595.11 | Taxation.
...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state. |
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Section 5701.06 | Investments defined.
...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... |
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Section 5701.08 | Used in business, business defined.
...except agriculture, conducted for gain, profit, or income and extends to personal service occupations. |
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Section 5703.03 | Appointment of members of board of tax appeals - terms of office.
...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... |
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Section 5703.07 | Bond of tax commissioner - duty to devote entire time to office.
...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. |
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Section 5703.56 | Sham transactions.
...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 ... |
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Section 5709.121 | Exclusive charitable or public purposes defined.
...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 ... |
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Section 5709.14 | Exemption of graveyards.
... company, or corporation with a view to profit, or for the purpose of speculating in the sale thereof, shall be exempt from taxation. |
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Section 5709.18 | Exemption of prehistoric earthworks or historic buildings.
... 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. |
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Section 5709.45 | Downtown redevelopment districts.
...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... |