Skip to main content
Back To Top Top Back To Top
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
:
schedule k-1 income
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"schedule+k-1+income","start":51,"pageSize":25,"sort":"BestMatch","title":""}
Results 51 - 75 of 380
Sort Options
Sort Options
Sections
Section
Section 3742.50 | Lead abatement tax credit.

...g the taxpayer's federal adjusted gross income for federal income tax purposes or Ohio adjusted gross income as determined under section 5747.01 of the Revised Code. (2) "Eligible dwelling" means a residential unit constructed in this state before 1978. (3) "Lead abatement specialist" means an individual who holds a valid license issued under section 3742.05 of the Revised Code. (4) "Taxable year" and "taxpayer...

Section 3742.99 | Violator subject to criminal action.

...conviction, the person is subject to: (1) A fine of not more than one thousand dollars or imprisonment for not more than six months, or both, for a first offense; (2) A fine of at least one thousand but not more than five thousand dollars or imprisonment for at least six months but not more than three years, or both, for a second or subsequent offense. Each day of violation is a separate offense.

Section 3743.01 | Fireworks definitions.

...have the same meanings as in section 4301.01 of the Revised Code. (B) "Booby trap" means a small tube that has a string protruding from both ends, that has a friction-sensitive composition, and that is ignited by pulling the ends of the string. (C) "Cigarette load" means a small wooden peg that is coated with a small quantity of explosive composition and that is ignited in a cigarette. (D)(1) "1.3G fireworks" m...

Section 3743.02 | Application for license to manufacture fireworks.

...he application all of the following: (1) A license fee of two thousand seven hundred fifty dollars, which the fire marshal shall use to pay for fireworks safety education, training programs, and inspections. If the applicant has any storage locations approved in accordance with division (I) of section 3743.04 of the Revised Code, the applicant also shall submit a fee of one hundred dollars per storage locatio...

Section 3743.021 | Application for end-of-moratorium fireworks manufacturer license.

...r of fireworks in this state on January 1, 2023, and who does not already hold a license as a manufacturer of fireworks that will run through that date, may submit an application for licensure, pursuant to section 3743.02 of the Revised Code, not later than November 1, 2022.

Section 3743.03 | Reviewing application of manufacturer.

...are in full compliance with Chapters 3781. and 3791. of the Revised Code, and any applicable building or zoning regulations. (B) Subject to division (F) of this section and section 3743.70 of the Revised Code, the state fire marshal shall issue a license in accordance with Chapter 119. of the Revised Code to an applicant for licensure as a manufacturer of fireworks only if the applicant and the fireworks plant desc...

Section 3743.04 | License renewal.

...f the Revised Code. On or before June 1, 1998, a licensed manufacturer shall install, in every licensed building in which fireworks are manufactured, stored, or displayed and to which the public has access, interlinked fire detection, smoke exhaust, and smoke evacuation systems that are approved by the superintendent of industrial compliance, and shall comply with floor plans showing occupancy load limits and inter...

Section 3743.041 | Issuance of end-of-moratorium fireworks manufacturer license.

...or licensure pursuant to section 3743.021 of the Revised Code, and who meets the requirements for licensure contained in section 3743.03 of the Revised Code, shall be issued the license of a manufacturer of fireworks on January 1, 2023. (B) A license issued pursuant to division (A) of this section shall be effective through November 30, 2023.

Section 3743.05 | Rules governing classification, manufacturing, and packaging.

...adopt rules in accordance with Chapter 119. of the Revised Code governing the classification of fireworks that are consistent with the classification of fireworks by the United States department of transportation as set forth in Title 49, Code of Federal Regulations, and the manufacture of fireworks and the storage of manufactured fireworks by licensed manufacturers of fireworks. The rules shall be designed to promo...

Section 3743.06 | Operation of fireworks plants.

...rks plant shall have at least one class 1 magazine that is approved by the bureau of alcohol, tobacco, and firearms of the United States department of the treasury and that is otherwise in conformity with federal law. This division does not apply to fireworks plants existing on or before August 3, 1931. (H) Awnings, tents, and canopies shall not be used as facilities for the sale or storage of fireworks. This ...

Section 3743.07 | Records.

...Licensed manufacturers of fireworks shall keep complete records of all fireworks in their inventory.

Section 3743.08 | Inspections.

...appropriate under the circumstances: (1) Order, in writing, the manufacturer to eliminate, correct, or otherwise remedy the nonconformities within a specified period of time; (2) Order, in writing, the manufacturer to immediately cease its operations, if a fire or explosion hazard exists that reasonably can be regarded as posing an imminent danger of death or serious physical harm to persons. The order shall be e...

Section 3743.15 | Application for wholesaler's license.

...he application all of the following: (1) A license fee of two thousand seven hundred fifty dollars, which the state fire marshal shall use to pay for fireworks safety education, training programs, and inspections. If the applicant has any storage locations approved in accordance with division (F) of section 3743.17 of the Revised Code, the applicant also shall submit a fee of one hundred dollars per storage locatio...

Section 3743.151 | Application for end-of-moratorium fireworks wholesaler license.

...eadline in division (A) of section 3743.15 of the Revised Code, any person who wishes to be a licensed wholesaler of fireworks in this state beginning on January 1, 2023, and who does not already hold a license as a wholesaler of fireworks that will run through that date, may submit an application for licensure, pursuant to section 3743.15 of the Revised Code, not later than November 1, 2022.

Section 3743.16 | Reviewing application of wholesaler.

...e coverage, as required by section 3743.15 of the Revised Code, the state fire marshal shall review the application and accompanying matter, request the criminal records check described in division (D) of this section, inspect the premises on which the fireworks would be sold, and determine whether the applicant will be issued the license. In determining whether to issue the license, the state fire marshal shall cons...

Section 3743.17 | Wholesaler's license renewal.

... a new license pursuant to section 3743.15 of the Revised Code. The state fire marshal shall send a written notice of the expiration of its license to a licensed wholesaler at least three months before the expiration date. (B) If, during the effective period of its licensure, a licensed wholesaler of fireworks wishes to perform any construction, or make any structural change or renovation, on the premises on which ...

Section 3743.171 | Issuance of end-of-moratorium fireworks wholesaler license.

...ntained in division (A) of section 3743.17 of the Revised Code, that the state fire marshal only issue the license of a wholesaler of fireworks on the first day of December and that the license is effective for one year, an applicant who applies pursuant to section 3743.151 of the Revised Code, and who meets the requirements for licensure contained in section 3743.16 of the Revised Code, shall be issued the license o...

Section 3743.18 | Storage and business operations.

...l shall adopt rules pursuant to Chapter 119. of the Revised Code governing the storage of fireworks by and the business operations of licensed wholesalers of fireworks. These rules shall be designed to promote the safety and security of employees of wholesalers, members of the public, and the premises upon which fireworks are sold. (B) The rules shall be consistent with sections 3743.15 to 3743.21 of the Revised Cod...

Section 3743.19 | Additional requirements for wholesalers.

...arshal adopted pursuant to section 3743.18 of the Revised Code, licensed wholesalers of fireworks shall conduct their business operations in accordance with the following: (A) A wholesaler shall conduct its business operations from the location described in its application for licensure or in a notification submitted under division (B) of section 3743.17 of the Revised Code. (B) Signs indicating that smoking ...

Section 3743.20 | Records.

...Licensed wholesalers of fireworks shall keep complete records of all fireworks in their inventory..

Section 3743.21 | Inspections.

...e fire marshal pursuant to section 3743.18 or 3743.22 of the Revised Code. (B) If the state fire marshal determines during an inspection conducted pursuant to division (A) of this section that a wholesaler is not in compliance with Chapter 3743. of the Revised Code or the rules adopted by the state fire marshal pursuant to section 3743.18 or 3743.22 of the Revised Code, the state fire marshal may take one or more o...

Section 3743.22 | Consumer-grade fireworks fee.

...(A) As used in this section: (1) "Fee period" means the period beginning on the first day of October and ending on the thirtieth day of the following September. (2) "Gross receipts" excludes the amount of taxes a licensed retailer, licensed manufacturer, or licensed wholesaler collects from a consumer under Chapter 5739. of the Revised Code on behalf of the state or a political subdivision. (B) For the purpose ...

Section 3743.25 | Safety requirements for fireworks showroom structures.

...(A)(1) Except as described in division (A)(2) of this section, all retail sales of 1.4G fireworks by a licensed manufacturer or wholesaler shall only occur from an approved retail sales showroom on a licensed premises or from a representative sample showroom as described in this section on a licensed premises. For the purposes of this section, a retail sale includes the transfer of the possession of the 1.4G firework...

Section 3743.26 | Fountain device retailer licenses.

...(A)(1) Except as provided in divisions (C) and (D) of this section, in a given year, any person who wishes to be a licensed fountain device retailer in this state shall submit an application for licensure to the state fire marshal before the first day of October. The application shall be on a form prescribed by the state fire marshal. The state fire marshal shall prescribe a form for applications to become a licens...

Section 3743.27 | Fountain device retailer operations.

... at retail pursuant to this section: (1) A licensed retailer's displays for fountain devices shall be limited to three hundred square feet. No single fountain device display shall exceed one hundred fifty square feet, and each display must be placed at least twenty-five feet from any other highly flammable materials. (2) A licensed retailer's possession and storage of fountain devices shall comply with the nation...

Section 3113.31 | Domestic violence definitions; hearings.

...ines that the respondent has sufficient income or resources to pay that cost. (7)(a) If a protection order issued or consent agreement approved under this section includes a requirement that the respondent be evicted from or vacate the residence or household or refrain from entering the residence, school, business, or place of employment of the petitioner or, with respect to a petition involving family or household...

Section 3119.30 | Determining person responsible for health care of children.

...ised Code using the basic child support schedule and applicable worksheet. The credit shall be equal to the total actual out-of-pocket cost for health insurance premiums for the coverage. Any credit given will be less any subsidy, including a premium tax credit or cost-sharing reduction received by the parent providing coverage. (F) Both parents may be ordered to provide health care coverage and pay cash medical su...

Section 3119.60 | Proceedings prior to formal beginning of review.

...g: (1) A copy of each parent's federal income tax return and all supporting schedules and documents from the previous year; (2) A copy of all pay stubs obtained by each parent within the preceding six months; (3) A copy of all other records evidencing the receipt of any other salary, wages, or compensation by each parent within the preceding six months; (4) A list of the group health insurance and health care pol...

Section 3119.68 | Ordering party to provide documents.

...g: (1) A copy of the obligor's federal income tax return from the previous year; (2) A copy of all pay stubs obtained by the obligor within the preceding six months; (3) A copy of all other records evidencing the receipt of any other salary, wages, or compensation by the obligor within the preceding six months; (4) A list of the group health insurance and health care policies, contracts, and plans available to th...

Section 325.15 | Salary of county coroner.

...ion generates coroner's laboratory fund income, for purposes of section 313.16 of the Revised Code, that is in excess of the fund's expenses and is sufficient to provide the supplemental compensation specified in division (C) of this section; (2) The coroner is a forensic pathologist certified by the American board of pathology; and (3) The coroner performs a minimum of seventy-five post mortem examinations annua...

Section 3307.51 | Actuarial valuation of pension assets, liabilities, and funding requirements.

...employer contributions, net investment income, administrative expenses, and benefits provided to participants, as of the last day of the fiscal year; (8) For the last six consecutive fiscal years, a schedule of the net assets available for the benefits, the annual cost of benefits, administrative expenses incurred, and annual employer contributions allocated for the provision of benefits; (9) A description of...

Section 3309.21 | Actuarial valuation of pension assets, liabilities, and funding requirements.

...employer contributions, net investment income, administrative expenses, and benefits provided to participants, as of the last day of the fiscal year; (8) For the last six consecutive fiscal years, a schedule of the net assets available for the benefits, the annual cost of benefits, administrative expenses incurred, and annual employer contributions allocated for the provision of benefits; (9) A description of...

Section 3318.08 | Agreement with Ohio facilities construction commission for construction and sale of project.

...18.084 of the Revised Code, including a schedule for depositing such moneys applied as an offset of the district's obligation to levy the tax described in division (B) of section 3318.05 of the Revised Code as required under division (D)(2) of section 3318.084 of the Revised Code; (F) Ownership of or interest in the project during the period of construction, which shall be divided between the commission and the sc...

Section 3321.01 | Compulsory school age - requirements for admission to kindergarten or first grade - pupil personnel services committee.

...lop a sliding fee scale based on family incomes. (2) The department shall conduct an annual survey of each school district described in division (G)(1) of this section to determine the following: (a) Whether the district charges fees or tuition for students enrolled in all-day kindergarten; (b) The amount of the fees or tuition charged; (c) How many of the students for whom tuition is charged are eligible...

Section 3701.981 | Completion and submission of assessments and plans.

...l shall submit a copy of the hospital's schedule H (form 990) submitted to the internal revenue service for the preceding fiscal year, including corresponding attachments and reporting on financial assistance and means-tested government programs and community building activities in parts I and II of schedule H. Subsequent annual schedule H filings shall be submitted to the department not later than thirty days after ...

Section 3767.41 | Buildings found to be public nuisance.

...B)(1) of this section shall conduct the scheduled hearing. At the hearing, if the owner or any interested party objects to the sale of the building and the property, the burden of proof shall be upon the objecting person to establish, by a preponderance of the evidence, that the benefits of not selling the building and the property outweigh the benefits of selling them. If the judge determines that there is no object...

Section 3769.089 | Simulcast horse racing.

...horsemen's organization of the proposed schedule of the special racing event and obtain its consent to this schedule. The consent of the horsemen's organization shall not be unreasonably withheld and shall be consistent with the interest of preserving live racing in this state. If the horsemen's organization withholds its consent, the permit holder may file an objection with the state racing commission, which shall p...

Section 3905.14 | Disciplinary actions.

...d in writing by the superintendent of a scheduled interview, unless a reasonable extension of time has been requested of, and granted by, the superintendent or the superintendent's designee; (23) Transferring or placing insurance with an insurer other than the insurer expressly chosen by the applicant for insurance or policyholder without the consent of the applicant or policyholder or absent extenuating circumstan...

Section 3923.041 | Policies with prior authorization requirement provisions.

...cident only, credit, dental, disability income, long-term care, hospital indemnity, supplemental coverage as described in section 3923.37 of the Revised Code, specified disease, or vision care; a dental benefit that is offered as a part of a policy of sickness and accident insurance or a public employee benefit plan; coverage issued as a supplement to liability insurance; insurance arising out of workers' compensatio...

Section 3964.10 | Investments.

... writing that it is required to file a schedule of its proposed investments with the superintendent. (C)(1) No captive insurance company may make a loan to, or an investment in, its parent company or affiliates without prior written approval of the superintendent. (2) Any such loan or investment shall be evidenced by documentation approved by the superintendent. (3) Loans that violate the minimum capital and s...

Section 4121.12 | Workers' compensation board of directors.

...curring previous to the report: (i) A schedule of the net assets available for compensation and benefits; (ii) The annual cost of the payment of compensation and benefits; (iii) Annual administrative expenses incurred; (iv) Annual employer premiums allocated for the provision of compensation and benefits. (e) A description of any significant changes that occurred during the six years for which the board pro...

Section 4123.01 | Workers' compensation definitions.

...oyees and the employer shall report the income derived from such labor to the bureau as part of the payroll of such employer, and such member shall thereupon be entitled to all the benefits of an employee. (2) "Employer" does not include a franchisor with respect to the franchisor's relationship with a franchisee or an employee of a franchisee, unless the franchisor agrees to assume that role in writing or a court ...

Section 4123.411 | Levying assessments for disabled workers' relief fund.

...nts shall be according to the following schedule: (1) For private fund employers, except self-insuring employers: (a) For policy years commencing prior to July 1, 2015, in January and July of each year upon gross payrolls of the preceding six months; (b) For policy years commencing on or after July 1, 2015, in the month of June immediately preceding each policy year upon gross payrolls estimated for that policy ye...

Section 4123.56 | Compensation in case of temporary disability.

...the amount of local, state, and federal income taxes deducted for each such week. (B)(1) If an employee in a claim allowed under this chapter suffers a wage loss as a result of returning to employment other than the employee's former position of employment due to an injury or occupational disease, the employee shall receive compensation at sixty-six and two-thirds per cent of the difference between the employee's a...

Section 4141.01 | Unemployment compensation definitions.

... employ of any organization exempt from income tax under section 501 of the "Internal Revenue Code of 1954," if the remuneration for such service does not exceed fifty dollars in any calendar quarter, or if such service is in connection with the collection of dues or premiums for a fraternal beneficial society, order, or association and is performed away from the home office or is ritualistic service in connection wi...

Section 4141.30 | Paying benefits.

...ch individual and had an average weekly income, in such period, not in excess of twenty-five per cent of the claimant's average weekly wage. (3) If both the husband and wife qualify for benefit rights with overlapping benefit years, only one of them may qualify for a dependency class other than A.

Section 4503.03 | Deputy registrars.

...etermines necessary, based on a uniform schedule of bond amounts established by the registrar and determined by the volume of registrations handled by the deputy. The form of the bond shall be prescribed by the registrar. The bonds required of deputy registrars, in the discretion of the registrar, may be individual or schedule bonds or may be included in any blanket bond coverage carried by the department. (H) Eac...

Section 4503.065 | Qualification for reduction in assessable value.

...ii) The percentage from the appropriate schedule in division (D)(1)(b) of section 4503.06 of the Revised Code; (iii) The assessment percentage of forty per cent used in division (D)(1)(b) of section 4503.06 of the Revised Code; (iv) The tax rate of the taxing district in which the home has its situs. (e) The tax commissioner shall adjust the income threshold described in divisions (A)(2)(a)(iii) and (A)(2)(c...

Section 4510.10 | Reinstatement fees payment plan or payment extension plan.

... Code; (d) The supplemental security income program pursuant to 20 C.F.R. 416.1100; (e) The United States department of veterans affairs pension benefit program pursuant to 38 U.S.C. 1521. (B) Reinstatement fees are those fees that compensate the bureau of motor vehicles for suspensions, cancellations, or disqualifications of a person's driving privileges and to compensate the bureau and other agencies in the...

Section 4740.06 | License application.

...cation requirements and license renewal schedule for licensees as provided in or adopted pursuant to those sections for the purpose of establishing a compliance incentive program. These rules may include provisions for the creation of the program and the qualifications, continuing education requirements, and renewal schedule for the program.