Ohio Revised Code Search

...The tax commissioner shall refund to dealers or to any person assessed motor fuel tax amounts paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal or erroneous payment. No person shall file a claim for the tax on fewer than one hundred gal...

...Any retail dealer of motor fuel shall receive a refund for Ohio motor fuel taxes paid on fuel lost by a retail dealer through shrinkage and evaporation. This refund shall be one per cent of the Ohio motor fuel taxes paid on fuel purchased during any semiannual period ending the thirtieth day of June or the thirty-first day of December. In order to receive a refund, the retail dealer shall file with the tax co...

...(A) The treasurer of state shall refund to a taxpayer any of the following: (1) Amounts imposed under this chapter that were paid illegally or erroneously or paid on an illegal or erroneous assessment; (2) Any tax paid on tobacco products or vapor products that have been sold or shipped to retail dealers, wholesale dealers, or vapor distributors outside this state, returned to the manufacturer, or destroyed by ...

...(A) As used in this section: (1) "Qualifying pass-through entity" means a pass-through entity, as defined in section 5733.04 of the Revised Code, that is a taxpayer under this chapter. (2) "Qualifying taxpayer" means a taxpayer, that, during any portion of the taxable year of a qualifying pass-through entity, holds a direct ownership interest in that qualifying pass-through entity. (B) There is hereby allowed a no...

...As used in this section, "income tax" includes both a tax on net income and a tax measured by net income. The following credits shall be allowed against the aggregate income tax liability imposed by section 5747.02 of the Revised Code on individuals and estates: (A)(1) The amount of tax otherwise due under section 5747.02 of the Revised Code on such portion of the combined adjusted gross income and taxable busi...

...(A) The tax commissioner shall refund to employers, qualifying entities, electing pass-through entities, or taxpayers subject to a tax imposed under section 5733.41, 5747.02, 5747.38, or 5747.41, or Chapter 5748. of the Revised Code amounts that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. (B)(1) Except as otherwise provided under divisions (D) and (E) of this sectio...

...(A) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate liability under section 5747.02 of the Revised Code for a taxpayer that is issued a credit certificate under division (D) of section 901.61 of the Revised Code. The credit shall be claimed for the taxable year during which the certificate is issued. The credit shall be claimed in the order required under section 5747.98 of the Revised...

...There is allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer who holds the rights to a tax credit certificate that is issued on or after the effective date of this section under section 122.09 of the Revised Code. The credit equals the amount stated on the certificate and may be claimed for the taxable year ending in the calendar year sp...

...Any person subject to this code who does any of the following shall be punished as a court-martial may direct: (A) Knowing a claim to be false or fraudulent does either of the following: (1) Makes any claim against the United States, the state, or any officer of the United States or the state; (2) Presents to any person in the civil or military service of the United States or the state, for approval or paymen...

... the final hearing is adjourned to hear claims for compensation or damages, the board of county commissioners shall hear any competent evidence offered by any affected owner upon the county engineer's estimate of damages and upon any claim filed for compensation or damages. (B) Upon consideration of all the evidence, the county engineer's schedule of estimated damages, and a view of the affected property, if the bo...

...31.32 of the Revised Code with separate claims on the question of compensation or damages or if there are issues as to different properties, the court may submit all the several claims and issues to the same jury, with appropriate verdicts as to each claim. The court also may direct separate trials for the separate claims and issues. The court shall instruct the jury that it shall not consider or deduct the value of ...

...No person who claims damages, arising without his fault from the acts of a municipal corporation or its agents in the construction of a public improvement, shall commence a suit therefor against a municipal corporation until he files a claim for such damages with the clerk of such municipal corporation, and sixty days elapse thereafter, to enable the municipal corporation to take such steps as it deems proper to sett...

...sed by it for the filing and payment of claims. (B) If, pursuant to division (A) of this section, it is determined that the person is covered under a policy, contract, or plan and, while that coverage is in force, the prison, station house, or county jail renders or arranges for the rendering of health care services to the person, in accordance with the terms and conditions of the policy, contract, or plan, then the...

...sed by it for the filing and payment of claims. (B) If, pursuant to division (A) of this section, it is determined that the person is covered under a policy, contract, or plan and, while that coverage is in force, the workhouse renders or arranges for the rendering of health care services to the person in accordance with the terms and conditions of the policy, contract, or plan, then the person, municipal corporatio...

...on against the employer in the court of claims pursuant to sections 2743.01 to 2743.20 of the Revised Code to prove that the officer or employee is entitled to indemnification pursuant to division (A) of this section and that division (B) of this section does not prohibit or limit the officer's or employee's indemnification and seeking either a judgment against the employer for a sum of money that the officer or empl...

...ng the pesticide and a statement of all claims to be made for it, including the directions for use and the use classification as provided for in the federal act. (C) The director, when the director considers it necessary in the administration of this chapter, may require the submission of the complete formula of any pesticide including the active and inert ingredients. (D) The director may require a full descript...

...ch insurance in this state that covers claims for injury or damage to persons or property caused by a dangerous wild animal possessed by the applicant or any resulting claims against the state; (b) A surety bond, which shall be executed by a surety company authorized to do business in this state that covers claims for injury or damage to persons or property caused by a dangerous wild animal possessed by the ap...

...ch insurance in this state that covers claims for injury or damage to persons or property caused by a restricted snake possessed by the applicant or any resulting claims against the state; (b) A surety bond, which shall be executed by a surety company authorized to do business in this state that covers claims for injury or damage to persons or property caused by a restricted snake possessed by the applicant or...

...(A) As used in sections 101.62 to 101.65 of the Revised Code: (1) "Individual" means a natural person. (2) Except as provided in divisions (A)(3) and (4) of this section, "least restrictive regulation," "occupational license," and "occupational licensing board" have the meanings defined in section 4798.01 of the Revised Code. (3) On and after the effective date of this amendment, "occupational license" means al...

...(A) It is the intent of the general assembly that an agency shall expire by operation of sunset review law, sections 101.82 to 101.87 of the Revised Code, four years more or less after the effective date of the act that established the agency. Unless renewed in accordance with division (E) of this section: (1) An agency created during an even-numbered general assembly expires at the end of the thirty-first day of D...

...ion may be brought only in the court of claims. (b) If the civil action is for declaratory judgment, injunctive relief, or other appropriate relief other than damages, the action may be brought in an appropriate court located in the county where the person's residence or business is located or in the court of claims. (c) If the civil action is for damages and also is for declaratory judgment, injunctive relief, o...

...ical subdivision in connection with all claims of whatsoever nature which are certified to the attorney general for collection under any law or which the attorney general is authorized to collect. Such special counsel shall be paid for their services from funds collected by them in an amount approved by the attorney general. In addition to the amount certified, the amounts paid to special counsel may be assessed as...

... of a settlement or other compromise of claims for attorney's fees, investigation costs, document management costs, expert witness fees, fines, and all other costs and fees associated with representation provided by the office shall be paid into the state treasury to the credit of the attorney general reimbursement fund. (3) All amounts paid into the state treasury under division (D)(3) of section 2953.32 or divis...

...(A) Prior to undertaking any defense under section 109.361 of the Revised Code, the attorney general shall conduct an investigation of the facts to determine whether the requirements of this section have been met. If the attorney general determines that any officer who holds an elective state office was acting manifestly outside the scope of his official responsibilities or that any other officer or employee was acti...

...oceeds of the sale in the general fund. Claims to the property shall thereafter be made in the manner provided for in Chapter 2743. of the Revised Code.