Ohio Revised Code Search

... fund received by the taxpayer from the Ohio bureau of workers' compensation pursuant to rules adopted under section 4123.321 of the Revised Code; (oo) Except as otherwise provided in division (B) of section 5751.091 of the Revised Code, receipts of a megaproject supplier from sales of tangible personal property directly to a megaproject operator in this state for use at the site of the megaproject operator's mega...

...of persons, that are engaged in similar business or trade activities. (L) As used in this section, "motor carrier" has the same meaning as in section 4923.01 of the Revised Code. (M) Gross receipts from the sale or lease of a motor vehicle, as defined in section 4517.01 of the Revised Code, by a motor vehicle dealer licensed under Chapter 4517. of the Revised Code or the law of another state, shall only be situse...

... performance of its functions. (J) No tax levied or imposed by any party state or any political subdivision thereof shall be deemed to apply to property, transactions, or income of the commission. (K) The commission may adopt, amend, and rescind bylaws, rules, and regulations for the conduct of its business. (L) The organization meeting of the commission shall be held within six months from the effective date o...

...rwise quits the casino or sports gaming business, the amounts deducted and withheld along with any penalties and interest thereon are immediately due and payable. The successor shall withhold an amount of the purchase money that is sufficient to cover the amounts deducted and withheld along with any penalties and interest thereon until the predecessor casino operator or sports gaming proprietor produces either of the...

...equivalent made in, or the provision of services to, a venture capital operating company during the period for which it was certified as an Ohio venture capital operating company. (B)(1) A venture capital operating company may apply to the director of development for certification as an Ohio venture capital operating company if it manages, or has capital commitments of, at least fifty million dollars in active asse...

...ting programs, business incentives, and tax incentives that department is required or authorized to administer or supervise.

...t of taxation information regarding the Ohio tax circumstances of the corporation on a form prescribed by the tax commissioner. Such form shall not include any covenants, agreements, or certifications by the corporation regarding payment of taxes, filing of returns, closing of tax accounts, or any other matter, except that the form may require the corporation to certify that the information provided in the form is ac...

...sections violates any provision of the Ohio Constitution shall be brought in the court of common pleas of Franklin county within ninety days after the effective date of the amendment of this section by Am. Sub. H.B. 386 of the 129th general assembly or within ninety days after the effective day of any rule, as applicable. (2) Any claim asserting that any action taken by the governor or the lottery commission ...

...of 1954 for continuing certification of Ohio unemployment compensation laws for administrative grants and for tax credits, any interest required to be paid on advances under Title XII of the Social Security Act shall be paid in a timely manner and shall not be paid, directly or indirectly, by an equivalent reduction in the Ohio unemployment taxes or otherwise, by the state from amounts in the unemployment compensatio...

...ce of the port authority during regular business hours. No person shall violate any lawful regulation adopted and posted as provided in this division. (15) Establish and administer one or more payment card programs for purposes of paying expenses related to port authority business. Any obligation incurred as a result of the use of such a payment card shall be paid from port authority funds. (16) Act as a portal o...

...ommissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment. If the assessment is not paid within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until it is paid or unti...

...The person files a tax return reporting Ohio adjusted gross income, less the exemptions allowed by section 5747.025 of the Revised Code, in an amount less than one cent, and the reported amount is not based on the computations required under division (A) of section 5747.01 or section 5747.025 of the Revised Code. (2) The person files a tax return that the tax commissioner determines to be incomplete, false, fraudu...

..., in an entity that conducts a trade or business in this state. (3) "Qualifying payroll" means the amount of compensation used to determine the withholding obligations in division (A) of section 5747.06 of the Revised Code and paid over one of the following periods by the entity whose sale generated the qualifying capital gain: (a) The five calendar years immediately preceding the time of sale for a taxpayer de...

...ate family; (iv) A partnership, trust, business trust, corporation, or association of which the owner or a member of the owner's immediate family owns or controls directly or indirectly more than fifty per cent. (c) The abatement activity is taken on land that has been forfeited to this state for delinquent taxes, unless the owner of record redeems the land. (2) Upon valid written notice to the county auditor...

...rrange with the proper officials of the Ohio state university, the Ohio history connection, the supreme court law library, and the Ohio state library, for the use of general books and references in their custody, and the proper officials of the Ohio state university, the Ohio history connection, and the Ohio state library are hereby directed to lend to the commission for the use of said commission such books and docu...

... the requirements of this division. An Ohio administrative code approved as acceptable by the director shall: (1) Contain a compilation of the full text of, or a reference to, each rule filed under section 111.15 or 119.04 of the Revised Code; (2) Presumptively establish the rules of all agencies adopting rules under section 111.15 or Chapter 119. of the Revised Code that are in effect on the day of its initial ...

...cesses. The director of the legislative service commission shall publish the register. The register is to include all rule-making documents that are required by statute to be published in the register. The director shall display the register free of charge on the internet, and shall ensure that printed copies of all or part of a document published in the register can be easily produced by users of the internet. The ...

...ectronic publication of the register of Ohio.

...f Ohio, the director of the legislative service commission may seek reimbursement from an agency of actual costs the director incurs in publishing the agency's documents in the register. The amount sought for reimbursement is to be an amount proportional to the internet space allocated to the agency for publishing the agency's documents in the register, and is to be reduced by the value of assistance the agency has p...

...easury. The director of the legislative service commission shall use money in the fund to defray costs of publishing the register of Ohio. Investment earnings of the fund are to be credited to the fund.

...The director of the legislative service commission shall establish and maintain, and enhance and improve, an electronic rule-filing system connecting: (A) The legislative service commission, the joint committee on agency rule review, and the secretary of state; (B) The governor, the senate and house of representatives, and the clerks of the senate and house of representatives; (C) Each agency that files rules and ...

...ailure, the director of the legislative service commission may temporarily authorize an agency that is required to file rules and other rule-making and rule-related documents exclusively in electronic form nevertheless to file rules and other rule-making and rule-related documents in print form.

...on that the director of the legislative service commission remove the obsolete rule from the Administrative Code. The executive director shall transmit a copy of the motion to the common sense initiative office before the next meeting of the joint committee. The chairperson of the joint committee responsible for calling and conducting meetings under section 101.35 of the Revised Code, or another member of the join...

...nch of government, the Ohio legislative service commission consisting of fourteen members as follows: six members shall be members of the senate appointed by the president of the senate, not more than four of whom shall be members of the same political party; six members shall be members of the house of representatives appointed by the speaker of the house of representatives, not more than four of whom shall be membe...

...The Ohio legislative service commission may appoint committees consisting of members of the general assembly and such citizens having special knowledge on a particular subject as the commission may determine, to study and report on assigned subjects. At least one member of the commission shall be a member of each committee. No committee study or report shall be published by the commission until such study or report ...