Ohio Revised Code Search

... the Revised Code; The nonrefundable Ohio low-income housing tax credit under section 5726.58 of the Revised Code; The nonrefundable affordable single-family home credit under section 5726.60 of the Revised Code; The nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code; The nonrefundable opportunity zone investment credit under section 5726.61 of the Revised Code;...

... used in calculating a trust's modified Ohio taxable income under division (AA)(4)(a) of section 5747.01 of the Revised Code shall be determined as follows: The numerator of the fraction is the sum of the following products: the property factor multiplied by twenty, the payroll factor multiplied by twenty, and the sales factor multiplied by sixty. The denominator of the fraction is one hundred, provided that the deno...

...me taxes included in the computation of Ohio adjusted gross income under division (A)(41) of section 5747.01 of the Revised Code and not deducted from Ohio adjusted gross income under division (A)(28) of that section or to income taxes included in Ohio taxable income under division (S)(16) of section 5747.01 of the Revised Code. (b) For compensation that is not subject to the income tax of another state or the Dis...

... plan or program account offered by the Ohio tuition trust authority under Chapter 3334. of the Revised Code, as designated by the taxpayer, when the taxpayer files the annual return required by this section electronically. (L) If, for the taxable year, a nonresident or trust that is the owner of an electing pass-through entity, as defined in section 5747.38 of the Revised Code, does not have Ohio adjusted gross i...

...Code; The nonrefundable welcome home Ohio (WHO) program credit under section 122.633 of the Revised Code; The nonrefundable credit for transformational mixed use development tax credit certificate holders under section 5747.87 of the Revised Code; The credit for selling or renting agricultural assets to beginning farmers under division (A) of section 5747.77 of the Revised Code; The credit for purchases of...

...h fiscal year 2015, the director of the Ohio public works commission shall certify to the director of budget and management the amount of debt service paid from the general revenue fund in the current fiscal year on bonds issued to finance or assist in the financing of the cost of local subdivision public infrastructure capital improvement projects, as provided for in Sections 2k, 2m, 2p, and 2s of Article VIII, Ohio...

...ution are subject to supervision by the Ohio superintendent of financial institutions, the federal deposit insurance corporation, the comptroller of the currency, any other comparable state or federal regulatory agency or entity, or a successor of any of them; (b) An insurance company subject to supervision by the Ohio department of insurance or any comparable agency established by the law of any other jurisdictio...

...ouse, or dependent of any member of the Ohio national guard, the Ohio military reserve, the Ohio naval militia, or a reserve component of the armed forces of the United States serving active military duty because of an executive order issued by the president of the United States or an act of congress, until the benefits or pay and allowances to which the member, spouse, or dependent is entitled from the armed forces ...

...tate, territory, or district other than Ohio or any military or naval force recognized under the laws of a state, district, or territory other than Ohio. (B) Any person whose absence from a position of employment is necessitated by reason of service in the uniformed services, in the Ohio organized militia, or in the organized militia of another state has the same reinstatement and reemployment rights in this state ...

...liary" means a separate area within the Ohio veterans' home providing domiciliary care. (3) "Domiciliary care" means providing shelter, food, and necessary medical care on an ambulatory self-care basis to eligible veterans who do not need the nursing services provided in nursing homes. (4) "Nursing home" has the same meaning as in section 3721.01 of the Revised Code. (5) "Veteran" has the same meaning as in sec...

... of veterans services shall govern the Ohio veterans' homes and have charge and custody of the homes' facilities. The director shall govern, conduct, and care for veterans' homes, the property of the homes, and the veterans residing in the homes. All supplies for the veterans' homes shall be purchased as provided in sections 125.04 to 125.15 of the Revised Code. The director shall appoint a superintendent of ...

...tal illness, the superintendent of the Ohio veterans' homes shall file with the probate judge of the county in which the home is located substantially the following affidavit: "The State of Ohio, __________ county, ss. ___________, superintendent of the Ohio veterans' homes, being duly sworn, says that the superintendent believes that ____________, a resident of the veterans' home located in __________ county...

...There is hereby created an Ohio war orphans and severely disabled veterans' children scholarship board as part of the department of veterans services. The board consists of eight members as follows: the chancellor of higher education or the chancellor's designee; the director of veterans services or the director's designee; one member of the house of representatives, appointed by the speaker; one member of the senate...

...e granted to children of members of the Ohio national guard and the reserve components of any of the armed services of the United States who are killed or permanently and totally disabled while on active duty pursuant to bona fide orders of the governor or the president of the United States, or who are killed or permanently and totally disabled while at a scheduled training assembly, a field training period of any du...

...The adjutant general of Ohio is hereby authorized to enter into a contract with the federal social security administration for the purpose of securing social security benefits, under the national social security act, for those employees of the Ohio national guard who are paid from federal funds, and for whom the federal congress appropriates funds to cover employer's share of social security payments.

...erson who has served as a member of the Ohio organized militia or of the armed forces of the United States, or both, for a period of twenty years, eight years of which have been served as a commissioned officer of the Ohio organized militia, at the person's request and upon approval of the adjutant general, may be placed upon the retired list, which shall be kept in the office of the adjutant general. (B) Retired of...

...d person discharged from service in the Ohio national guard shall receive a discharge, in writing, in the form and with the characterization prescribed by the army or air force. In time of peace, discharges may be given before the expiration of terms of enlistment, under prescribed regulations, subject to any restrictions contained in publications of the department of the army or air force and the national guard bure...

...(A) If an active duty member of the Ohio national guard chooses to purchase life insurance pursuant to the "Servicemembers' Group Life Insurance Act," 79 Stat. 880 et seq. (1965), 38 U.S.C. 1965 et seq. and if the adjutant general determines that the member is ineligible for reimbursement of associated premiums under federal law, the adjutant general shall reimburse the member in an amount equal to the monthly premiu...

...iaries of any active duty member of the Ohio national guard who dies while performing active duty, if the beneficiary or beneficiaries has or have been so designated in a written statement as prescribed by the adjutant general. (B) As used in this section, "active duty member" means a member of the Ohio national guard on active duty pursuant to an executive order of the president of the United States, the "Act of Oc...

...reby created in the state treasury the Ohio national guard facility maintenance fund. The fund shall consist of all amounts received from revenue from leases of sites, including towers and wells, and other revenue received from reimbursements for services related to Ohio national guard programs. The moneys in the fund shall be used for service, maintenance, and repair expenses, and for equipment purchases for ...

...Whenever the Ohio military reserve or any part thereof is ordered out for active service by the governor, the Ohio code of military justice shall be in full force in respect to such forces.

...(A) If any enlisted member in the Ohio organized militia willfully, maliciously, purposely, or through carelessness or neglect, permits any of the arms, equipment, or other property issued to the enlisted member belonging to the state or the United States, to become lost, damaged, or destroyed, the commanding officer of the enlisted member's company, troop, battery, detachment, or other organization shall charge the ...

...Any powers granted to the Ohio river valley water sanitation commission under sections 6113.01 to 6113.03, inclusive, of the Revised Code, shall be regarded as in aid of and supplemental to and in no case a limitation upon any of the powers vested in said commission by other laws of the state of Ohio or by the laws of the states of Illinois, Indiana, Kentucky, New York, Pennsylvania, Tennessee, and West Virginia, or ...

...pursuant to authorization by law or the Ohio Constitution. Any bonds issued pursuant to division (B)(1) of this section shall be payable as to principal at such times and in such installments as determined by the sanitary district consistent with section 133.21 of the Revised Code, but their last maturity shall not be later than thirty years from the date of issuance of the original bonds issued for the original purp...

...the state through the operations of the Ohio water development authority under this chapter to contribute toward one or more of the following: (1) To preserve, protect, upgrade, conserve, develop, utilize, and manage the water resources of the state; (2) To prevent or abate the pollution of water resources; (3) To promote the beneficial use of waters of the state for the protection and preservation of the publ...