Skip to main content
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

Titles
Busy
 
Keywords
:
tax commissioner
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"tax+commissioner","start":2001,"pageSize":25,"sort":"BestMatch","title":""}
Sections
Section
Section 2703.141 | Service of process by publication - foreclosure action.

...(A) If service by publication is necessary in an action to foreclose a mortgage or to enforce a lien or other encumbrance or charge on real property, the party seeking service by publication shall cause the publication to be made once a week for three consecutive weeks instead of as provided by Civil Rule 4.4. (B) In any county that has adopted a permanent parcel system, the parcel may be described in the n...

Section 2703.20 | Service of process upon nonresident owners or operators of motor vehicles.

...Any nonresident of this state, being the operator or owner of any motor vehicle, who accepts the privilege extended by the laws of this state to nonresident operators and owners, of operating a motor vehicle or of having the same operated, within this state, or any resident of this state, being the licensed operator or owner of any motor vehicle under the laws of this state, who subsequently becomes a nonresident or ...

Section 2703.201 | Nonresident owners and other operators of aircraft service of summons.

...Any nonresident of this state, being the pilot, operator, legal or equitable owner, lessor, or lessee of any aircraft, who accepts the privilege of operating an aircraft, or of having the same operated within or over this state, or any resident of this state, being the pilot, operator, legal or equitable owner, lessor, or lessee of any aircraft, who subsequently becomes a nonresident or conceals his whereabouts, by o...

Section 2703.24 | Proceedings when name of party is unknown.

...When it appears by affidavit that the name and residence of a necessary party are unknown to the plaintiff, proceedings against him may be had without naming him; and the court shall make an order respecting the publication of notice, but the order shall require not less than six weeks' publication.

Section 2703.26 | Lis pendens in general.

...When a complaint is filed, the action is pending so as to charge a third person with notice of its pendency. While pending, no interest can be acquired by third persons in the subject of the action, as against the plaintiff's title.

Section 2703.27 | Lis pendens as to suits in other counties.

...When a part of real property, the subject matter of an action, is situated in a county other than the one in which the action is brought, a certified copy of the judgment in such action must be recorded in the county recorder's office of such other county before it operates therein as notice so as to charge third persons, as provided in section 2703.26 of the Revised Code. It shall operate as such notice, without rec...

Section 2703.29 | Service of summons on cross petition upon nonresident plaintiff.

...When a plaintiff is not a resident of the state and a defendant files a cross petition, service of summons on the cross petition may be made upon such nonresident plaintiff by registered mail directed to the plaintiff at the address listed by plaintiff with the clerk of courts of the county in which the action is pending and the return of the sheriff shall be in accordance with section 2703.23 of the Revised Code. T...

Section 3129.01 | Definitions.

...As used in this chapter: (A) "Biological sex," "birth sex," and "sex" mean the biological indication of male and female, including sex chromosomes, naturally occurring sex hormones, gonads, and nonambiguous internal and external genitalia present at birth, without regard to an individual's psychological, chosen, or subjective experience of gender. (B) "Cross-sex hormone" means testosterone, estrogen, or progester...

Section 3129.02 | Physician prohibitions.

...(A) A physician shall not knowingly do any of the following: (1) Perform gender reassignment surgery on a minor individual; (2) Prescribe a cross-sex hormone or puberty-blocking drug for a minor individual for the purpose of assisting the minor individual with gender transition; (3) Engage in conduct that aids or abets in the practices described in division (A)(1) or (2) of this section, provided that this sect...

Section 3129.03 | Mental health care.

...(A) Notwithstanding section 5122.04 of the Revised Code, no mental health professional shall diagnose or treat a minor individual who presents for the diagnosis or treatment of a gender-related condition without first obtaining the consent of one of the following: (1) At least one parent of the minor individual; (2) At least one legal custodian of the minor individual; (3) The minor individual's guardian. (B)...

Section 3129.04 | Permissible medical treatment.

...This chapter does not prohibit a physician from treating, including by performing surgery on or prescribing drugs or hormones for, a minor individual who meets any of the following: (A) Was born with a medically verifiable disorder of sex development, including an individual with external biological sex characteristics that are irresolvably ambiguous, such an as individual born with forty-six XX chromosomes with vi...

Section 3129.05 | Enforcement.

...(A) Any violation of section 3129.02, section 3129.03, or section 3129.06 of the Revised Code shall be considered unprofessional conduct and subject to discipline by the applicable professional licensing board. (B) Nothing in this chapter shall be construed to preempt any other private cause of action arising under the common law of this state. (C) The attorney general may bring an action to enforce compliance wi...

Section 3129.06 | Medicaid coverage.

...(A) Medical assistance provided under the medicaid program shall not include coverage for gender transition services for minor individuals. (B) This section does not apply to any of the following: (1) The circumstances described in section 3129.04 of the Revised Code; (2) Mental health services provided for a gender-related condition; (3) Any services that are not gender transition services.

Section 329.011 | References to welfare or human services department or director are to job and family services.

...Whenever the county department of welfare, county department of human services, county director of welfare, or county director of human services is referred to or designated in the Revised Code or any rule, contract, or other document, the reference or designation shall be deemed to refer to the county department of job and family services or county director of job and family services, as the case may be.

Section 329.02 | County director of job and family services powers and duties.

...ol and direction of the board of county commissioners, the county director of job and family services shall have full charge of the county department of job and family services. The director shall prepare the annual budget estimate of the department and submit it to the board. Before submitting the budget estimate to the board, the director shall consider the recommendations of the county family services planning...

Section 329.021 | Administrators to oversee services provided by county department of job and family services.

...(A) The board of county commissioners may, in addition to the county director of job and family services, appoint administrators to oversee services provided by the county department of job and family services, subject to the following limitations: (1) If the county has a population of five hundred thousand or more, the board may appoint up to five administrators. (2) If the county has a population of two hundred a...

Section 329.022 | Employees.

...Within the appropriation for personal services, each county department of job and family services may employ the necessary employees who, except for the county director of job and family services as provided in section 329.02 of the Revised Code, shall be in the classified service. Compensation for positions in each service, group, or grade established by the director of administrative services shall not be less than...

Section 329.023 | Hours of operation outside county department's normal hours of operation.

...Each county department of job and family services shall have hours of operation outside the county department's normal hours of operation during which the county department will accept from employed individuals applications for the programs administered by the county department and assist employed program recipients and participants with matters related to the programs.

Section 329.03 | Direct deposit system for distributing cash assistance payments under Ohio works first or refugee assistance program.

...(A) As used in this section, "applicant" or "recipient" means either of the following: (1) An applicant for or participant in the Ohio works first program established under Chapter 5107. of the Revised Code; (2) An applicant for or recipient of cash assistance provided under the refugee assistance program established under section 5101.49 of the Revised Code. (B) Each county department of job and family services s...

Section 329.04 | Powers and duties of department - control by county commissioners.

... 1947, imposed upon the board of county commissioners and if otherwise required by state law; (3) Cooperate with state and federal authorities in any matter relating to family services and to act as the agent of such authorities; (4) Submit an annual account of its work and expenses to the board of county commissioners and to the state department of job and family services, department of children and youth, and...

Section 329.041 | Meetings with transit representatives to discuss transportation needs of Ohio works first participants.

...In each county in which there is a county transit board established by section 306.01 of the Revised Code, a county transit system operated under that section, or a regional transit authority created under section 306.32 of the Revised Code, the county department of job and family services shall meet not less than once each calendar quarter with transit representatives of the board, system, or authority. The departme...

Section 329.042 | Participation in federal food stamp program.

...Each county department of job and family services shall certify eligible public assistance and nonpublic assistance households for the supplemental nutrition assistance program in accordance with federal and state law to enable low-income households to participate in the supplemental nutrition assistance program and thereby to purchase foods having a greater monetary value than is possible under public as...

Section 329.05 | Administering other state or local family services activity.

...y agreement between the board of county commissioners and the officer, department, board, or agency in which the administration of such activity is vested. Such officer, department, board, or agency may enter into such agreement and confer upon the county department of job and family services, to the extent and in particulars specified in the agreement, the performance of any duties and the exercise of any powers imp...

Section 329.051 | Making voter registration applications available.

...The county department of job and family services shall make voter registration applications as prescribed by the secretary of state under section 3503.10 of the Revised Code available to persons who are applying for, receiving assistance from, or participating in any of the following: (A) The medicaid program; (B) The Ohio works first program established under Chapter 5107. of the Revised Code; (C) The prevention,...

Section 329.061 | References to county human services planning committee are to county family services planning committee.

...Wherever a county human services planning committee is referred to or designated in the Revised Code or any rule, contract, or other document, the reference or designation shall be deemed to refer to a county family services planning committee.

Section 3774.07 | Renewal of licenses.

...The commission, in an adjudication conducted under Chapter 119. of the Revised Code, may penalize, limit, condition, restrict, suspend, revoke, deny, or refuse to renew the license of any licensee or applicant. The commission may take into account any relevant aggravating or mitigating factors without in any manner limiting the authority of the commission to impose the level and type of discipline the commission cons...

Section 3774.08 | Confidential information.

...(A) Any information concerning the fantasy contest operator's internal procedures, personal information, financial information, trade secret information, and information protected by the attorney-client privilege submitted, collected, or gathered in relation to an application or license under this chapter is confidential and not subject to disclosure by any state agency or political subdivision as a record under sect...

Section 3774.09 | Exemption from gambling laws.

...Fantasy contests offered in accordance with this chapter and the rules adopted by the commission under this chapter or division (L) of section 3772.03 of the Revised Code are exempt from Chapter 2915. of the Revised Code.

Section 3775.01 | Definitions.

...As used in this chapter: (A) "Applicant" means a person that applies to the Ohio casino control commission for a license under this chapter. (B) "Casino operator" has the same meaning as in section 3772.01 of the Revised Code. (C) "Collegiate sport or athletic event" means a sport or athletic event offered or sponsored by, or played in connection with, a public or private institution that offers educational ...

Section 3775.02 | Regulation by Ohio casino control commission.

...(A) The Ohio casino control commission shall have jurisdiction over all persons conducting or participating in the conduct of sports gaming authorized by this chapter or by sections 3770.23 to 3770.25 of the Revised Code, including the authority to license, regulate, investigate, and penalize those persons in a manner that is consistent with the commission's authority with respect to casino gaming. In all cases in wh...

Section 3775.03 | Licensing, generally.

...(A)(1) Except as otherwise provided in division (A)(2) of this section, no person shall operate, conduct, or assist in operating or conducting sports gaming in this state without first obtaining an appropriate sports gaming license from the Ohio casino control commission. (2) The state lottery commission is not required to receive a sports gaming license in order to operate lottery sports gaming under sections 3770...

Section 3775.04 | Sports gaming proprietor licenses.

...(A)(1) A type A sports gaming proprietor license authorizes a sports gaming proprietor to offer sports gaming through one or more online sports pools. (2)(a) Except as otherwise provided under division (A)(2)(b) of this section, the Ohio casino control commission shall license not more than twenty-five type A sports gaming proprietors at any one time. (b) When twenty-five type A sports gaming proprietors are lice...

Section 3775.041 | Licensing preferences and suitability factors.

... public body regarding a payment of any tax required under federal, state, or local law that has been delinquent for one or more years; (7) Whether the applicant is or has been a defendant in litigation involving its business practices; (8) Whether awarding a license would undermine the public's confidence in the sports gaming industry in this state. (C) In the case of a sports gaming proprietor license, the Oh...

Section 3775.05 | Mobile management services providers.

...(A)(1)(a) Except as otherwise provided in division (A)(2)(b) of this section, a type A sports gaming proprietor may contract with not more than one mobile management services provider to offer sports gaming on the sports gaming proprietor's behalf, in a manner authorized under the contract. (b) A type A sports gaming proprietor that is a professional sports organization or is a casino operator or video lottery sale...

Section 3775.051 | Management services providers.

...(A)(1) A type B sports gaming proprietor may contract with one management services provider to offer sports gaming at a sports gaming facility on the sports gaming proprietor's behalf, in a manner authorized under the contract. (2)(a) If the holder of a type B sports gaming proprietor license is a professional sports organization and is a member of a league, association, or organization that prevents the holder fro...

Section 3775.06 | Occupational licenses.

...(A)(1) An individual whose duties include any of the following shall hold an appropriate and valid sports gaming occupational license issued by the Ohio casino control commission at all times: (a) Accepting wagers on sporting events on behalf of a sports gaming proprietor; (b) Handling money as part of operating sports gaming on behalf of a sports gaming proprietor, including a cashier, change person, count team,...

Section 3775.07 | Type C sports gaming hosts.

...(A)(1) The owner of a facility with an A-1-A, A-1c, D-1, D-2, or D-5 liquor permit issued under Chapter 4303. of the Revised Code who offers sports gaming through a type C sports gaming proprietor using self-service or clerk-operated sports gaming terminals located at the facility shall hold an appropriate and valid type C sports gaming host license issued by the Ohio casino control commission at all times. (2) Th...

Section 3775.08 | Sports gaming suppliers.

...(A) A sports gaming supplier shall hold an appropriate and valid sports gaming supplier license issued by the Ohio casino control commission at all times. The commission may accept another jurisdiction's license, if the commission determines it has similar licensing requirements, as evidence that the applicant meets the requirements for a license issued under this section. The commission shall issue a sports gaming s...

Section 3775.09 | Denial, suspension, and revocation of licenses.

...(A) An applicant for a sports gaming license, other than a type C sports gaming host license, shall establish the applicant's suitability for the license by clear and convincing evidence. (B) The Ohio casino control commission shall not grant a sports gaming license, other than a type C sports gaming host license, to an applicant if evidence satisfactory to the commission exists that the applicant has done any of t...

Section 3775.091 | Equity in sports gaming licensure.

...(A) The director of administrative services shall engage an independent consultant to conduct a study to determine whether, and the extent to which, qualified persons experience discrimination or disadvantage in the sports gaming industry on the basis of their membership in a racial minority group, their color or ethnicity, their gender, or their disability. The director shall provide the results of the study to the ...

Section 3775.10 | Sports gaming proprietor duties.

...(A) A sports gaming proprietor shall do all of the following: (1) Conduct all sports gaming activities and functions in a manner that does not pose a threat to the public health, safety, or welfare of the citizens of this state; (2) Adopt comprehensive house rules for game play governing sports gaming transactions with its patrons, including rules that specify the amounts to be paid on winning wagers and the effe...

Section 3775.11 | Online sports pools.

...(A) A type A sports gaming proprietor may operate one or more online sports pool web sites and accompanying mobile applications through which the sports gaming proprietor accepts wagers from individuals who are at least twenty-one years of age and who are physically located in this state. The sports gaming proprietor shall use location based technology to prohibit individuals who are not physically present in this st...

Section 3775.12 | Sports gaming facilities.

...(A) A type B sports gaming proprietor may accept wagers on sporting events that are made in person only from individuals who are at least twenty-one years of age and who are physically present in a sports gaming facility. (B)(1) Except as otherwise provided in division (B)(2) of this section, before accepting any wager on a sporting event, a type B sports gaming proprietor shall require the individual to register w...

Section 3775.13 | Persons prohibited from participating in sports gaming.

...(A) No individual who is on the Ohio casino control commission's sports gaming exclusion list created under section 3772.031 of the Revised Code shall enter a sports gaming facility or the grounds of a sports gaming facility or participate in the play or operation of sports gaming in this state. A sports gaming proprietor shall employ commercially reasonable methods to prevent an individual who is on the commission's...

Section 3775.14 | Disclosure of licensing information.

...ity number, passport number, or federal tax identification number; (b) A home address, telephone number, or electronic mail address; (c) A birth certificate; (d) A driver's license or state identification card number; (e) The name or address of a previous spouse; (f) A date or place of birth; (g) Any personal financial information or records, including personal tax returns and information and records of c...

Section 3775.15 | Shipments of gambling devices.

...(A) All shipments of gambling devices, including any sports gaming equipment, to sports gaming proprietors, mobile management services providers, management services providers, sports gaming suppliers, or type C sports gaming hosts in this state are legal shipments of gambling devices into this state, as long as the supplier has completed the registering, recording, and labeling of the equipment in accordance with th...

Section 3775.16 | Withholding government debts from winnings.

...(A) Pursuant to section 131.02 of the Revised Code, the attorney general shall develop and implement a real time data match program and make it available to each sports gaming proprietor to identify patrons who owe amounts to the state or a political subdivision. (B)(1) Subject to division (E) of this section, before disbursing any sports gaming winnings to a patron in an amount for which reporting to the internal ...

Section 3775.99 | Prohibitions and penalties.

...(A) Whoever knowingly does any of the following commits a misdemeanor of the first degree on the first offense and a felony of the fifth degree on a subsequent offense: (1) Makes a false statement on an application submitted under this chapter; (2) Permits an individual under twenty-one years of age to engage in sports gaming; (3) Aids, induces, or causes an individual under twenty-one years of age who is not a...

Section 3776.01 | [Former R.C. 4736.01, amended and renumbered as R.C. 3776.01 by H.B. 33, 135th General Assembly, effective 10/3/2023] Definitions.

...As used in this chapter: (A) "Environmental health science" means the aspect of public health science that includes, but is not limited to, the following bodies of knowledge: air quality, food quality and protection, hazardous and toxic substances, consumer product safety, housing, institutional health and safety, community noise control, radiation protection, recreational facilities, solid and liquid waste manage...

Section 3776.02 | [Former R.C. 4736.02, amended and renumbered as R.C. 3776.02 by H.B. 33, 135th General Assembly, effective 10/3/2023] Environmental health specialist advisory board.

...There is hereby created the environmental health specialist advisory board consisting of seven members appointed by the director of health for terms established in accordance with rules adopted by the director under section 3776.03 of the Revised Code. The advisory board shall advise the director regarding the registration of environmental health specialists in training and environmental health specialists, continuin...