Ohio Revised Code Search

...w to being sold at an advanced price or profit, or which has been consigned to him from a place out of this state for the purpose of being sold at a place within this state.

...Whenever the assessor imposes a penalty prescribed by section 5711.27 or 5725.17 of the Revised Code, the assessor shall send notice of such penalty assessment to the taxpayer by mail. If the notice also reflects the assessment of any property not listed in or omitted from a return, or the assessment of any item or class of taxable property listed in a return by the taxpayer in excess of the value or amount thereof a...

...d capital stock, surplus, and undivided profits of at least one hundred million dollars. (L) "Tax certificate sale/purchase agreement" means the purchase and sale agreement described in division (C) of section 5721.33 of the Revised Code setting forth the certificate purchase price, plus any applicable premium or less any applicable discount, including, without limitation, the amount to be paid in cash and the amoun...

...e original investment, exclusive of any profits realized and costs incurred in the sale or repayment, in another qualified low-income community investment in this state within twelve months of the receipt of such capital. If the qualified low-income community investment is sold or repaid after the sixth anniversary of the issuance of the qualified equity investment, the qualified low-income community investment shall...

...ith a training center operated by a for-profit or nonprofit organization. The relationship may include endowments, cooperative programs, internships, apprenticeships, research and development projects, and curriculum development. (8) Offer to sell power or renewable energy credits from the energy project to electric distribution utilities or electric service companies subject to renewable energy resource requir...

...pension, annuity, retirement, bonus, or profit-sharing plan or otherwise, if the contributions were made by reason of the decedent's employment. (B) The value of the gross estate does not include the value of a pension or annuity accruing to any person under federal employment, including service in the armed forces, or the value of an annuity or other payment from the Ohio police and fire pension fund created by se...

..., whether earned or unearned, undivided profits, and reserves shall be determined as prescribed by section 5733.056 of the Revised Code for tax years 1998 and thereafter. (B) The sum of the corporation's net income during the corporation's taxable year, allocated or apportioned to this state as prescribed in divisions (B)(1) and (2) of this section, and subject to sections 5733.052, 5733.053, 5733.057, 5733.058, 57...

...lephone company" does not include a non profit corporation. (B) "Electric light company" has the same meaning as in section 4928.01 of the Revised Code, and includes the activities of a combined company as an electric company, but excludes nonprofit companies and municipal corporations. (C) "Taxpayer" means either of the following: (1) An electric light company subject to taxation by a municipal corporation in thi...

... is conducted for, or results in, gain, profit, or income, at any time during a calendar year. Persons on which the commercial activity tax is levied include, but are not limited to, persons with substantial nexus with this state. The tax imposed under this section is not a transactional tax and is not subject to Public Law No. 86-272, 73 Stat. 555. The tax imposed under this section is in addition to any other taxes...

...n had the breach not occurred; (2) The profit the trustee made by reason of the breach. (B) Except as otherwise provided in this division, if more than one trustee is liable to the beneficiaries for a breach of trust, a trustee is entitled to contribution from the other trustee or trustees. A trustee is not entitled to contribution if the trustee was substantially more at fault than another trustee or if the truste...

...f a principal asset, including realized profit, subject to sections 5812.18 to 5812.38 of the Revised Code; (C) Amounts recovered from third parties to reimburse the trust because of disbursements described in division (A)(7) of section 5812.43 of the Revised Code or for other reasons to the extent not based on the loss of income; (D) Proceeds of property taken by eminent domain, but a separate award made for the l...

...on 5812.20 of the Revised Code, loss of profits from a business. (C) This section does not apply to a contract to which section 5812.32 of the Revised Code applies.

...idual retirement account, or a pension, profit-sharing, stock-bonus, or stock-ownership plan. (B) To the extent that a payment is characterized as interest, a dividend, or a payment made in lieu of interest or a dividend, a trustee shall allocate the payment to income. The trustee shall allocate to principal the balance of the payment and any other payment received in the same accounting period that is not character...

...st," "dividends," or "rents, issues, or profits," or "to preserve the principal intact," or a direction that contains other words of a similar import; a direction in a trust instrument that income and principal are to be determined by reference to certain statutory provisions; or, subject to division (A) of this section, the inclusion of specified provisions in a trust instrument setting forth the way in which income...

...loyment agency, stock bonus, option, or profit-sharing contract, plan, system, account, or trust. (B) "Broker" means a person that is lawfully engaged in the business of effecting transactions in securities for the account of others. A "broker" includes a financial institution that effects such transactions and a person who is lawfully engaged in buying and selling securities for the person's own account, through a ...

...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 veterans' affairs of the United States or his successor. (G) "Ward" ...

...he guardian, all earnings, interest, or profits derived from those things of value, all property acquired with those things of value, and all disbursements from those things of value. The account shall show the balance of those things of value in the guardian's hands at the date of the account and how it is invested. The guardian, at the time of filing any account, shall exhibit all securities or investments held ...

...eby the person receives or expects any profit, benefit, or advantage to self or another directly or indirectly connected with self; (3) Engages in looting or pillaging.

...n or public corporation makes use of or profit by the works of any district to a degree not compensated for in the original appraisal, or if the board of directors of the conservancy district finds it necessary, subsequent to the time when the first appraisals are made, to take or damage any additional property, the board of directors, at any time such a condition becomes evident, shall direct the board of appraisers...

...nicipal corporation or operated not-for-profit. (B) No person shall construct or install a public water system, or make any substantial change in a public water system, that is not in accordance with plans approved by the director. (C) No person shall operate a public water system, and no person who is an owner of a public water system shall permit its operation, if the person knows or has reason to know that the s...

... not formed or operated for the private profit of any person. (2) This section does not apply to a church that operates or maintains a public water system solely to provide water for that church or for a campground that is owned by the church and operated primarily or exclusively for members of the church and their families. (J) This section does not apply to any public or nonpublic school that meets minimum st...

...nicipal corporation or operated not-for-profit.

...tion, or other district makes use of or profits by the works of any district to a degree not compensated for in the original appraisal, or in case the board of directors of the sanitary district finds it necessary, subsequent to the time when the first appraisals are made, to take or damage any additional property, the board of directors, at any time that condition becomes evident, shall direct the board of appraiser...

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

...inancing of the project, and income and profit from the investment of the proceeds of water development revenue bonds or of any revenues. (P) "Public roads" includes all public highways, roads, and streets in the state whether maintained by the state or a county, municipal corporation, township, or other political subdivision. (Q) "Public utility facilities" includes tracks, pipes, mains, conduits, cables, wires, t...