Ohio Revised Code Search

... 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...

...that are disregarded for federal income tax purposes; and any other nongovernmental, artificial, legal entity that is capable of engaging in business. (33) "Primary residence" means the residence of an individual in which the individual's habitation is fixed and to which, whenever the person is absent, the person has the intention of returning. (34) "Processor" means a person who has been issued a processing ce...

...to the division of cannabis control and tax commissioner fund. (C) If the division of cannabis control suspends, revokes, or refuses to renew any license issued under this chapter or determines that there is clear and convincing evidence of a danger of immediate and serious harm to any individual, the division of cannabis control may place under seal all adult use cannabis owned by or in the possession, custody, o...

... If applicable, information relating to sales and volume of product sold by the individual or entity, except where prohibited by this chapter; (e) Whether the individual or entity follows this chapter; and (f) Any past or pending violation by the individual or entity of this chapter, and any penalty imposed on the individual or entity for such a violation. (2) The division of cannabis control may charge a fi...

... If applicable, information relating to sales and volume of product sold by the person; (e) Whether the person is in compliance with this chapter; (f) Any past or pending violation by the person of this chapter, and any penalty imposed on the person for such a violation. (2) The division may charge a financial institution a reasonable fee to cover the administrative cost of providing the information. (D) ...

...ons to shareholders; (h) Consolidated tax allocation agreements. (4) Any pledge of the insurer's stock, including stock of any subsidiary or controlling affiliate, for a loan made to any member of the insurance holding company system; (5) If requested by the superintendent, financial statements of an insurance holding company system, including all affiliates. Financial statements may include annual audited fina...

...nagement agreements, service contracts, tax allocations agreements, and cost-sharing arrangements; (5) Any other material transaction that the superintendent, pursuant to rules adopted in accordance with Chapter 119. of the Revised Code, determines may render the insurer's surplus as regards policyholders unreasonable in relation to the insurer's outstanding liabilities and inadequate to its financial needs. (B) ...

...g of any sale or deed for nonpayment of taxes or assessments that would lessen the value of the assets of the insurer; (10) The withholding from the receiver, conservator, rehabilitator, or liquidator of books, accounts, documents, or other records relating to the business of the insurer; (11) Any other threatened or contemplated action that might lessen the value of the insurer's assets or prejudice the rights of ...

...purchase of travel insurance, including sales materials, advertising materials, and marketing materials, shall be consistent with the travel insurance policy itself, including forms, endorsements, policies, rate filings, and certificates of insurance. (2) For travel insurance policies or certificates that contain pre-existing condition exclusions, information and an opportunity to learn more about the pre-existing ...

...he cost of a replacement vehicle, sales taxes, registration fees, transaction fees, and mechanical inspection fees. (2) "Vehicle protection product" means a vehicle protection device, system, or service that is installed on or applied to a vehicle and that is designed to deter the theft of a vehicle or facilitate the recovery of the vehicle after it has been stolen. "Vehicle protection product" includes, but is not ...

...F OHIO. AS A ________ (not-for-profit, tax-exempt, self-governing, or membership organization), FRATERNAL BENEFIT SOCIETIES ARE NOT INCLUDED IN THE OHIO GUARANTY ASSOCIATION. THIS MEANS THAT FRATERNAL BENEFIT SOCIETIES CANNOT BE ASSESSED FOR THE INSOLVENCY OF OTHER LIFE INSURERS OR OTHER FRATERNAL BENEFIT SOCIETIES. BY LAW, A FRATERNAL BENEFIT SOCIETY IS RESPONSIBLE FOR ITS OWN SOLVENCY. IF THERE IS AN IMPAIRM...

...e policy is intended to be a federally tax-qualified long-term care insurance contract. (J) A certificate issued pursuant to a group long-term care insurance policy that is delivered, issued for delivery, or used in or outside this state shall include all of the following: (1) A description of the principal benefits and coverage provided in the policy; (2) A statement of the principal exclusions, reductions, an...

...s to both principal and interest, from taxes levied upon all taxable property within the jurisdiction of such governmental unit, or in bonds or other obligations issued by or for account of any such governmental unit having a population of five thousand or more by the latest official federal or state census, which are payable as to both principal and interest from revenues or earnings from the whole or any par...

...company, agrees to undertake payment of taxes and all other expenses of the company necessary for sale of policies. The association shall agree to provide a claims adjusting staff and to pay from the mine subsidence insurance fund all valid policyholder claims resulting from subsidence.

...hopping center" means a group of retail sales and service business establishments that face into an enclosed mall, share common ingress, egress, and parking facilities, and are situated on a tract of land that contains an area of not less than five hundred thousand square feet. "Enclosed shopping center" also includes not more than one business establishment that is located within a free-standing building on such a t...

...ion; (C) Facilitate the collection of taxes related to the sale and consumption of beer and intoxicating liquor.

... each state liquor store's yearly gross sales, for the moneys required by this section to be paid by such state liquor store to the division.

...nue Code and exempt from federal income taxation under section 501(a) of the Internal Revenue Code. (2) "Fundraiser" means a raffle, silent auction, or event where a door prize is awarded. (3) "Political organization" means a political organization defined under section 527 of the Internal Revenue Code. (4) "Raffle" means a raffle conducted in accordance with Chapter 2915. of the Revised Code. (5) "Silent...

...ohol purchased from the division or the tax commissioner, or purchased by the holder of an A or B permit outside this state and transported within this state by them in their own trucks for the purpose of sale under their permits.

... (5) Its receipts from beer and liquor sales, excluding wine sales, do not exceed twenty-five per cent of its total gross receipts. (6) It has at least one of the following characteristics: (a) The value of its real and personal property exceeds seven hundred twenty-five thousand dollars. (b) It is located on property that is owned or leased by the state or a state agency, and its owner or operator has auth...

... located at a zoological park at which sales have been approved in an election held under former section 4301.356 of the Revised Code. An application for a D permit for such a premises is exempt from the population restrictions contained in this section, from the population quota restrictions contained in any rule of the liquor control commission, and from section 4303.31 of the Revised Code. The location of a...

...tive of quantity or amount or number of sales. (E) "Sales" includes exchange, barter, gift, offer for sale, and distribution, and excludes transactions in interstate or foreign commerce.

...at the time provided for payment of the tax otherwise imposed on manufacturers, dealers, or distributors by section 4503.09 of the Revised Code and shall be in the manner to be prescribed by the registrar. The fee for such registration shall be twenty-five dollars and shall not be reduced when the registration is for a part of a year. Applicants may procure a reasonable number of additional registration certificates ...

...of the Revised Code with respect to the taxation of motor vehicles or the time within which the taxes on motor vehicles shall be paid.

...acts will be signed, deposits taken, or sales consummated at the location of the display; (vi) The charitable or civic purpose promoted or benefited by the display. (D) For a display under this section by a new motor vehicle dealer outside the area of responsibility assigned to that dealer by a manufacturer, the dealer shall satisfy the following conditions: (1) The purpose of the display is to promote or benefit ...