Ohio Revised Code Search

...ividual, the address of the purchaser's primary residence; (d) If the purchaser is not an individual, the name and address of the purchaser's statutory agent. (2) As used in division (J) of this section: (a) "Pass-through entity" has the same meaning as in section 5733.04 of the Revised Code. (b) "Property against which delinquent taxes are assessed" does not include property with delinquent taxes that are, a...

... A person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as taxable property the amounts required in divisions (B) and (C) of this section. All time limits and other procedural requirements of this chapter for the reporting and assessment of p...

...mong counties within this state for the primary purpose of qualifying for the credit. (C)(1) Except as otherwise provided in division (C)(2) and division (I) of this section, the credit amount is equal to seven and one-half per cent of the excess of the cost of the new manufacturing machinery and equipment purchased during the calendar year for use in a county over the county average new manufacturing machinery and...

...ed electric generating facility for the primary purpose of complying with acid rain control requirements under Title IV of the "Clean Air Act Amendments of 1990," 104 Stat. 2584, 42 U.S.C.A. 7651, and that controls or limits emissions of sulfur or nitrogen compounds resulting from the combustion of coal through the removal or reduction of those compounds before, during, or after the combustion of the coal, but ...

...sion to a consumer where the consumer's primary purpose for the underlying transaction is the processed data or information; (b) Installation or maintenance of wiring or equipment on a customer's premises; (c) Tangible personal property; (d) Advertising, including directory advertising; (e) Billing and collection services provided to third parties; (f) Internet access service; (g) Radio and televisi...

...from taxation based upon its quantified primary use. If the "things transferred" are fungibles, they shall be taxed based upon the proportion of the fungibles used in a taxable manner.

...ules, transfer journals, and such other primary and secondary records and documents in such form as the commissioner requires. All such records and other documents shall be open during business hours to the inspection of the tax commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, has authorized their destruction or disposal at an earlier date, or by order or by reason...

... schedules, transfer journals, and such primary and secondary records and documents in such form as the tax commissioner requires. Such records and other documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years, unless the commissioner consents, in writing, to their destruction within such period, or by order requires that they be kept long...

...n may be held on the date of a general, primary, or special election held not sooner than ninety days after the date the board certifies its resolution to the board of elections. If approved by the electors, the tax shall take effect on the first day of the month specified in the resolution but not sooner than the first day of the month that is at least sixty days after the certification of the election results by th...

...sale dealer and the retail dealer, the primary duty of affixing stamps shall rest, and the manner in which stamps shall be affixed. A copy of such rules shall be furnished to every licensed dealer as provided in sections 119.01 to 119.13 of the Revised Code. Any such rule so furnished which excuses a wholesale dealer from affixing stamps under the circumstances of the particular case shall be a defense in the ...

...n may be held on the date of a general, primary, or special election held not sooner than ninety days after the date the board of county commissioners certifies its resolution to the board of elections. If approved by the electors, the tax shall take effect on the first day of the month specified in the resolution but not sooner than the first day of the month that is at least sixty days after the certification of th...

...strict, which shall be on the date of a primary, general, or special election the date of which is consistent with section 3501.01 of the Revised Code. The resolution shall specify whether the income that is to be subject to the tax is taxable income of individuals and estates as defined in divisions (E)(1)(a) and (2) of section 5748.01 of the Revised Code or taxable income of individuals as defined in division (E)(1...

...l be the date of an otherwise scheduled primary, general, or special election. The board of elections shall make arrangements to submit the question of the replacement to the electors of the school district on the date specified in the resolution. The board of elections shall publish notice of the election on the question of the replacement in one newspaper of general circulation in the school district once a week ...

...ssioner issued the determination if the primary issue raised by the petitioner is the constitutionality of division (H)(3) of section 5751.01 of the Revised Code or an issue arising under Section 3, 5a, or 13 of Article XII, Ohio Constitution. Such final determination shall clearly indicate that any appeal thereof must be made directly to the supreme court within the thirty-day period prescribed in this division.

...ighways of the interstate system or the primary system of memorial markers honoring those Ohio residents who are listed by the United States department of defense as a prisoner of war or missing in action from the Korean conflict or the Vietnam conflict. The committee shall do the following: (A) Compile a list of Ohio residents who are listed as prisoners of war or missing in action from the Korean conflict or the ...

...nt of a new political subdivision whose primary purpose is flood control, water conservation, water supply, or water management, that is authorized under this chapter or other sections of the Revised Code, and that includes the county or a part of it is pending at the time of or is filed within one year after the receipt of the moneys by the treasurer, and the new political subdivision is subsequently organized, or i...

...er to assist compliance with a national primary drinking water standard; and other nonfinancial assistance authorized by the requirements governing the funds established under this chapter. (H) "Disadvantaged community" means the service area or portion of a service area of a public water system that meets affordability and other criteria established by the director of environmental protection in rules adopted unde...

...o enable the state to assume and retain primary enforcement responsibility under the Safe Drinking Water Act.

...owers and duties under this chapter and primary enforcement responsibility for public water systems under the "Safe Drinking Water Act." Orders issued under this chapter are subject to Chapter 119. of the Revised Code. (D) Before adopting, amending, or rescinding a rule authorized by this chapter, the director shall do all of the following: (1) Mail notice to each statewide organization that the director determin...

...e Revised Code; (3) An exceedance of a primary or secondary maximum contaminant level established in rules adopted under section 6109.04 of the Revised Code; (4) An emission of an air contaminant as defined in section 3704.01 of the Revised Code; (5) A threat to public health or safety or the environment. (C) No person shall place, accumulate, or store for further processing structural products in any of the foll...

... Revised Code; (2) An exceedance of a primary or secondary maximum contaminant level in ground water adopted under section 6109.04 of the Revised Code; (3) A discharge that is prohibited by, or for which a permit is required by, United States environmental protection agency regulations, except in accordance with such permit ; (4) A threat to public health or safety or the environment. (D) The director of en...

...ectors of the district at a general or primary election. Such resolution shall conform to the requirements of section 5705.19 of the Revised Code, except as otherwise permitted by this section and except that such levy may be for a period not longer than ten years. The resolution shall go into immediate effect upon its passage and no publication of the resolution is necessary other than that provided for in th...

...oard's main office or board room as the primary meeting location for the video conference or teleconference. The conference shall be held at that location in an open meeting at which the public is allowed to attend. (B) Before convening a meeting of a joint board of county commissioners by video conference or by teleconference, designated staff shall send, via electronic mail, facsimile, or United States postal ser...

...b)(1)(C); (5) The deputy director of primary and secondary education and the deputy director of career-technical education appointed under section 3301.13 of the Revised Code; (6) Any additional members appointed by the governor. (B) The governor shall appoint members to the board, who serve at the governor's pleasure, to perform duties under the Workforce Innovation and Opportunity Act, as authorized by the...

...issolved, and the person serving as the primary legal counsel for the village before it dissolved shall provide consultation to the board as requested by the board. If the legislative authority of a village failed to select a representative under section 703.35 of the Revised Code, the board shall select the village representative. (G) The board shall continue in existence until the date the auditor of state provid...