Ohio Revised Code Search

... presumed to have a reasonable business practice if, in the collection of the taxes, the seller does both of the following: (1) Uses either a certified service provider or a certified automated system, including a proprietary system; and (2) Has remitted to the state all taxes collected, less any deductions or collection allowances provided by section 5739.12 or 5741.12 of the Revised Code.

...n being in the course of a professional practice and that by law may be dispensed only by or upon the order of such a practitioner; (8) Computer equipment and related software leased from a lessor located outside this state and initially received in this state on behalf of the consumer by a third party that will retain possession of such property for not more than ninety days and that will, within that ninety-day p...

... behalf of the taxpayer under the rural practice incentive program under section 3333.135 of the Revised Code. (41) Add any income taxes deducted in computing federal or Ohio adjusted gross income to the extent the income taxes were derived from income subject to a tax levied in another state or the District of Columbia when such tax was enacted for purposes of complying with internal revenue service notice 2020-7...

... subdivision or agency of the state to practice a trade or profession shall be granted a renewal of the license or certificate by the issuing board or authority at the usual cost without penalty and without re-examination if not otherwise disqualified because of mental or physical disability and if either of the following applies: (1) The license or certificate was not renewed because of the holder's service ...

...tunity law. The unlawful discriminatory practices as defined in section 4112.02 of the Revised Code do not make it unlawful for an employer implementing a policy under this section to obtain information about an applicant's military status for the purpose of determining if the applicant is eligible for the preference provided under this policy. (D) If an employer elects to adopt a policy described in division ...

...any of the following: (1) An advanced practice registered nurse, licensed practical nurse, physician, physician's assistant, or registered nurse as defined in section 4723.01 of the Revised Code; (2) An individual registered in the state nurse aide registry pursuant to section 3721.32 of the Revised Code; (3) Any Ohio veterans' home employee who is a licensed medical professional in this state and is not exempt...

... shall be a medical officer licensed to practice in this state.

...jutant general may make rules governing practice and procedure in the court of military appeals. The Rules of Appellate Procedure apply in proceedings in the court to the extent that they are not inconsistent with this code or with rules made by the adjutant general under this division.

...e paid. The court shall adopt rules of practice and procedure not inconsistent with this chapter and the general laws of this state. If the court consists of more than three judges, it may designate three of its members from three different counties to preside over the court, hear matters coming before the court, and make determinations and decisions or findings and recommendations, as the rules of the court provide...

...d. The pleadings, process, proceedings, practice, and sales in cases arising under this chapter, except as provided in this chapter, shall be the same as in an action for the enforcement of the state's lien for delinquent general taxes upon real estate. All sales of lands made under this section shall be by the sheriff as provided by law. All sheriff's deeds executed and delivered pursuant to this chapter shall have...

...the public water system as a pattern or practice. (e) The name and address of the owner of the public water system. (B)(1) The director shall send notice of the filing to all of the following: (a) The appropriate local board of health; (b) Customers of the public water system; (c) Any party with a known ownership interest in the public water system; (d) Any other appropriate persons identified by the dir...

...s of Civil Procedure and other rules of practice and procedure applicable to civil actions.

...eatment, or disposal of, and management practices related to, sludge and sludge materials. (T) "Sludge management permit" means a permit for sludge management that is issued under division (J) of section 6111.03 of the Revised Code. (U) "Sewage sludge" has the same meaning as in division (X) of section 3745.11 of the Revised Code. (V) "Ephemeral feature" means surface water flowing or pooling only in direct res...

...s; (2) Implement innovative methods or practices for controlling nonpoint sources of pollution, including, without limitation, regulatory programs that the director determines are appropriate; (3) Control interstate nonpoint source pollution problems; (4) Implement ground and surface water quality protection activities that the director determines are part of a comprehensive nonpoint source pollution control p...

...of Civil Procedure and other rules of practice and procedure applicable to civil actions. (B) One-half of the moneys collected as civil penalties under division (A) of this section shall be credited to the environmental education fund created in section 3745.22 of the Revised Code. The remainder of the moneys so collected shall be credited to the water pollution control administration fund, which is hereby crea...

...igation will be conducted using storage practices, performance and monitoring of performance shall be no more than normally required for a particular storage structure. (d) Provide equivalent area of channel at a one-to-one ratio using the required AMIT or site-specific measurements for streambed area calculations by purchasing credits at an approved wetland mitigation bank or in-lieu fee mitigation program for the...

...and related management and conservation practices that are subject to rules adopted under division (E)(1) of section 939.02 of the Revised Code. As used in division (B)(3) of this section, "residual farm products" and "manure" have the same meanings as in section 939.01 of the Revised Code. (4) Sewerage or treatment works for the on-lot disposal or treatment of sewage from a small flow on-site sewage treatment syste...

...d. The pleadings, process, proceedings, practice, and sales, in cases arising under such sections, except as provided in such sections, shall be the same as in an action for the enforcement of the state's lien for delinquent general taxes upon real estate. All sales of lands made under this section shall be by the sheriff as provided by law. All sheriff's deeds executed and delivered pursuant to this section shall h...

... roofs, wetlands, riparian buffers, and practices and structures that use or mimic natural processes to filter or reuse storm water. (11) "Homestead exemption" means the reduction of taxes allowed under division (A) of section 323.152 of the Revised Code. (12) "Low- and moderate-income person" has the same meaning as in section 175.01 of the Revised Code. (B)(1) For the purpose of preserving and promoting ...

...ns regarding the use of best management practices that are consistent with the prayer of the petition, shall be transmitted by the engineer to the board of county commissioners, who shall take notice of the approval or recommendations and shall authorize the engineer to make any changes or alterations that in the judgment of the board are necessary or desirable. (4) Upon receipt of approval of the plans by the dire...

...certifying that the owner is following practices in the cultivation or management of agricultural land that will reduce the runoff of surface water and the erosion of sediment and silt into drainage channels. The certificate shall be signed by the president and the secretary-treasurer of the soil and water conservation district board of supervisors and it shall remain in effect until canceled by the board of county ...

...nd disseminate information on promising practices in the area of workforce development; (5) Perform other related work that is required of the board by the Workforce Innovation and Opportunity Act or requested by the governor.

...ilities consistent with prudent utility practice. (B) The legislative authority of the village shall select an official or employee of the village who is knowledgeable on village matters to serve as a representative during a dissolution, should one occur, as specified under section 703.361 of the Revised Code.

...ivision consistent with prudent utility practice. (C) During the transition period, the receiver-trustee shall call a meeting to consider winding down the affairs of the district or transitioning the affairs of the district that concern the dissolved village to the township or townships that assumed or will assume district territory as a result of the dissolution. Notice of the meeting shall be given as provided in...

...n. This division does not authorize the practice of law by a person who is not an attorney. (D) No person issued written notice by the tax administrator compelling attendance at a hearing or examination or the production of books, papers, records, or federal income tax returns under this section shall fail to comply.