Ohio Revised Code Search
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Section 5703.081 | Discipline of department employee failing to comply with tax laws.
...The tax commissioner may discipline or dismiss any employee of the department of taxation who fails to timely file an annual return required under section 5747.08 of the Revised Code for any taxable year during which the employee is employed by the department. The commissioner may condition employment or continued employment with the department upon timely compliance with any other requirement of the laws, rules, or ... |
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Section 5726.52 | Tax credit for historic building rehabilitation.
...(A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) A taxpayer may claim a refundable credit against the tax imposed by this chapter for each person included in the annual report of a taxpayer that is a certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-fiv... |
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Section 5743.59 | Retail dealer - prohibited acts.
...(A) No retail dealer of tobacco products or vapor products shall have in the retail dealer's possession tobacco products or vapor products on which the tax imposed by section 5743.51 and, if applicable, section 5743.511 of the Revised Code has not been paid unless the retail dealer is licensed under section 5743.61 of the Revised Code. Payment may be evidenced by invoices from distributors or vapor distributors stati... |
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Section 5751.01 | Definitions.
...consolidated elected taxpayer. (2) A public utility that paid the excise tax imposed by section 5727.24 or 5727.30 of the Revised Code based on one or more measurement periods that include the entire tax period under this chapter, except in the following circumstances: (a) A public utility that is a combined company is a taxpayer with regard to the following gross receipts: (i) Taxable gross receipts directl... |
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Section 3769.089 | Simulcast horse racing.
...ns to permit holders. These records are public records available for inspection at any time during the regular business hours of the commission by any permit holder or horsemen's organization, by an authorized agent of the permit holder or horsemen's organization, or by any other person. (G) Upon the approval of the commission, a permit holder conducting live racing programs may transmit electronically televised sim... |
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Section 5711.23 | Reclassified property assessable.
...When it has been determined by a board of revision, the tax commissioner, the board of tax appeals, or a court that taxable property which has been listed and assessed for the purpose of taxation as real property for any year should not have been assessed as such, or when any taxable property previously listed and assessed as real property has been removed from the auditor's list of taxable real property or the real ... |