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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5741.12 | Return required by seller or user - payment of tax.

...n storing, using, or consuming tangible personal property or receiving the benefit of a service, the storage, use, consumption, or receipt of which is subject to the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code, when such tax was not paid to a seller, shall, on or before the twenty-third day of each month, file with the tax commissioner a return for the preceding...

Section 5741.15 | Inspection of records by tax commissioner.

...erwise consuming in this state tangible personal property subject to the tax imposed by or pursuant to section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code shall keep such records, receipts, invoices, bills of lading, asset ledgers, depreciation schedules, transfer journals, and such primary and secondary records and documents in such form as the tax commissioner requires. Such records and other docum...

Section 5743.09 | Issuance of warrant for collection of taxes - preferred claim.

...l of the assets of the dealer, real and personal.

Section 5743.58 | Levy against and sale of property of delinquent.

...the assets of the distributor, real and personal.

Section 5747.30 | Exemption for nonresident pass-through entities as to commercial printing.

...lity control, distribution, or printing services, or any combination thereof, performed by or at the direction of the commercial printer or the commercial printer's related member. (C) The exemption under this section does not apply to a taxable year during any portion of which the individual or estate directly or indirectly owned or invested in a pass-through entity which during any portion of the taxable year of t...

Section 5801.22 | Termination of irrevocable trust as a result of trust-terminating distributions.

...(a) To each person barred, the person's personal representatives and assigns, and the person's heirs who are not beneficiaries of the noticing trust; (b) To the same extent and with the same preclusive effect as if the court had entered a final order approving and settling the trustee's full account of its entire administration of the trust, notwithstanding the limitations periods otherwise applicable under section...

Section 5801.23 | Termination of irrevocable trust as a result of trustee resignation or removal.

...(a) To each person barred, the person's personal representatives and assigns, and the person's heirs who are not beneficiaries of the noticing trust; (b) To the same extent and with the same preclusive effect as if the court had entered a final order approving and settling the departing trustee's full account of its entire administration of the trust, notwithstanding the limitations periods otherwise applicable und...

Section 5808.02 | Duty of loyalty to beneficiaries - voidable transactions - conflicts of interest.

...f trust money in a regulated financial-services institution that is an affiliate of the trustee; (e) An advance by the trustee of money for the protection of the trust. (H) The court may appoint a special fiduciary to make a decision with respect to any proposed transaction that might violate this section if entered into by the trustee.

Section 5815.35 | General partners acting as fiduciary.

...iary on or after March 22, 1984, is not personally liable on that contract, unless the contract otherwise specifies, if the contract is within the fiduciary's authority and the fiduciary discloses that the contract is being entered into in a fiduciary capacity. In a contract, the words "fiduciary" or "as fiduciary" or other words that indicate one's fiduciary capacity following the name or signature of a fiduciary ar...

Section 5913.09 | Custodian of military property of state.

...l's department property, both real and personal, belonging to the state. (B) The adjutant general may make changes and improvements to military and other adjutant general's department property as the needs of the state and federal government and the exigencies of the service require. All improvements made upon that property belonging to the state, from moneys received either all or in part from the state or f...

Section 6101.70 | Petition for uniting districts by directors.

... shall give notice by publication or by personal service to the boards of the districts that it is desired to unite with the district of the petitioners. The notice shall contain the time and place where the hearing on the petition will be had and the purpose of the hearing. The hearing shall be had in accordance with this chapter as for an original hearing. If, after the hearing, the court finds that the averments o...

Section 6109.14 | Notification of danger of contamination - hearing.

...ing may be had. Such notice shall be by personal service, or shall be sent by certified mail to the mayor or managing officer or officers of the municipal corporation, county, or public institution or to the person owning or operating such supply.

Section 6109.15 | Improvements, corrections, and changes to prevent contamination.

...f the director's order shall be made by personal service upon or by certified mail to the mayor or managing officer or officers of the municipal corporation, county, or public institution or to the officials, corporation, partnership, or person to whom the order applies.

Section 6111.10 | Sale of household laundry detergent containing phosphorus above certain limits prohibited in certain counties.

...; (F) A product intended primarily for personal use, including, but not limited to, bathing soaps, dentifrices, shampoos, cleansing creams, toothpastes, or other products for the care of the human body; (G) A product subject to registration or control under federal or state law governing foods, drugs, cosmetics, insecticides, fungicides, or rodenticides; (H) A product normally not used with water, such as a cle...

Section 6115.18 | Powers and duties of board of directors.

..., own, lease, use, and sell any real or personal property or easement necessary for right of way or location for the works and improvements of the district, or for any necessary purpose, or for obtaining or storing material to be used in constructing and maintaining said works and improvements.

Section 6115.68 | Union of districts.

... shall give notice by publication or by personal service to the boards of the districts which it is desired to unite with the district of the petitioners. The notice shall contain the time and place where the hearing on the petition will be had and the purpose of the same. The hearing shall be had in accordance with sections 6115.01 to 6115.79 of the Revised Code, as for an original hearing. If after the hearing the ...

Section 703.37 | Transition period.

.... (B) The dissolved village's utility services shall be managed and transferred as provided under section 703.374 of the Revised Code. (C) The dissolved village's records shall be handled as provided under section 703.375 of the Revised Code. (D) Any funds resulting from a legal settlement that should be provided to the dissolved village shall be provided to the receiver-trustee.

Section 709.19 | Compensating township for lost tax revenue.

...d territory with police, fire, or other services it is authorized to provide in exchange for specified consideration as agreed upon by the board of township trustees and the chief executive. In no instance shall the consideration received by the township be less than the payments that would be required under division (F)(1) of this section if no contract were entered into.

Section 718.012 | Factors for determining whether individual is domiciled in municipal corporation.

...al's spouse makes purchases of tangible personal property; (16) The location where the individual married; (17) The location or identity of recipients of political contributions made by the individual or the individual's spouse; (18) The number of contact periods the individual has with the municipal corporation. For the purposes of this division, an individual has one "contact period" with a municipal corporation...

Section 721.22 | Transfer and lease of property by municipal corporation for library purposes.

...permit the use of any property, real or personal, suitable for library purposes, to the board of trustees of any free public library or any library association rendering free library service to the inhabitants of the municipal corporation, upon such lawful terms as are agreed upon between the municipal corporation and the trustees of such library or library association.

Section 731.14 | Contracts by legislative authority of a village - exception.

...vised Code. As used in this section, "personal protective equipment" means equipment worn to minimize exposure to hazards that cause workplace injuries and illnesses.

Section 742.112 | Restrictions on fiduciaries.

...y consideration for the fiduciary's own personal account from any party dealing with such fund in connection with a transaction involving the assets of the fund. (D) In addition to any liability which the fiduciary may have under any other provision, a fiduciary with respect to the fund shall be liable for a breach of fiduciary responsibility of any fiduciary with respect to the fund in the following circumstances: ...

Section 742.41 | Annual statement of funds.

...ng from the director of job and family services a list of the names and social security numbers of recipients of public assistance pursuant to section 5101.181 of the Revised Code, the fund shall inform the auditor of state of the name, current or most recent employer address, and social security number of each member or other system retirant whose name and social security number are the same as that of a pers...

Section 749.08 | Management and control of hospitals by board.

...ce facilities, and other property; (3) Services rendered by the hospital.

Section 749.37 | Contracts not subject to competitive bidding.

...board of hospital trustees may purchase personal protective equipment necessary to respond to the emergency without following competitive bidding procedures. As used in this section, "personal protective equipment" means equipment worn to minimize exposure to hazards that cause workplace injuries and illnesses. This section does not otherwise alter the competitive bidding requirements that apply to the board when e...