Ohio Revised Code Search

...(A) As used in this section: (1) "Average of the payroll factor and the property factor" means one-half multiplied by the sum of the payroll factor and the property factor. (2) Subject to divisions (C) and (H) of this section, "export sales" means sales used in determining the denominator of the sales factor under division (B)(2)(c) of section 5733.05 of the Revised Code, as long as the sales meet the requirements ...

...(A) A nonrefundable credit is allowed against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code equal to the lesser of one hundred thousand dollars, or fifty per cent of the amount incurred by a taxpayer for equipment, supplies, labor, and real property, including renovation of real property, used exclusively to establish a child care center. The credit is allowed only for the tax year i...

...This section applies only to tax years 1999, 2000, 2001, 2002, and 2003. A nonrefundable credit is allowed against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code equal to fifty per cent of the amount incurred by a taxpayer during the taxable year immediately preceding the tax year to reimburse employees of the taxpayer for child care expenses. The amount of the credit for a tax yea...

...With respect to reports filed with the tax commissioner under this chapter, and any other information gained in the performance of the tax commissioner's duties prescribed by this chapter, the tax commissioner shall adopt rules governing the terms and conditions under which such reports or information shall be available for inspection by properly authorized officers, employees, or agents of the municipal corporation ...

...(A) As used in this section: (1) "Electric company," "combined company," and "telephone company" have the same meanings as in section 5727.01 of the Revised Code. (2) "Qualified research" means laboratory research, experimental research, and other similar types of research; research in developing or improving a product; or research in developing or improving the means of producing a product. It does not include m...

...(A) Subject to division (B) of this section, a person has knowledge of a fact if any of the following apply: (1) The person has actual knowledge of the fact. (2) The person has received notice or notification of the fact. (3) From all the facts and circumstances known to the person at the time in question, the person has reason to know the fact. (B) An organization that conducts activities through employees has n...

...The director of veterans services shall govern the Ohio veterans' homes and have charge and custody of the homes' facilities. The director shall govern, conduct, and care for veterans' homes, the property of the homes, and the veterans residing in the homes. All supplies for the veterans' homes shall be purchased as provided in sections 125.04 to 125.15 of the Revised Code. The director shall appoint a superi...

...(A) Terms used in this section have the same meanings as in section 718.021 of the Revised Code. (B) A taxpayer may elect to apply the provisions of this section to the apportionment of its net profit from a business or profession. For taxpayers that make this election, the provisions of section 718.82 of the Revised Code apply to such apportionment except as otherwise provided in this section. A taxpayer shall...

...t be included in the calculation of any benefits payable under this section, and those contributions shall be refunded on the retirant's death or termination of the employment. (E) On receipt of notice from the public employees retirement system, school employees retirement system, or state teachers retirement system of the re-employment of an OPFPF retirant, the Ohio police and fire pension fund shall not pay, or i...

...In computing years of active service under division (C) of section 742.37 or section 742.39 of the Revised Code for a full-time regular police officer who, prior to December 1, 1983, was appointed to the police department of a newly incorporated municipal corporation, whether pursuant to section 124.41 of the Revised Code or otherwise, directly from a police department of the township from which such municipal corpor...

...(A) As used in this section, "fire department employer" means a fire department that employs a firefighter. (B) A full-time firefighter who, on November 8, 1990, is a member of the public employees retirement system, in the employ of a fire department employer, and in a position in which the firefighter is required to satisfactorily complete or have satisfactorily completed a firefighter training course approved und...

...(A) Not later than ninety days after September 16, 1998, a member of the Ohio police and fire pension fund who became a member of the fund as a result of the member's employer changing from a fire department consisting primarily of part-time employees to a fire department consisting primarily of full-time employees or who elected to transfer to the fund from the public employees retirement system under section 742.51...

...(A) As used in this section: (1) "Political subdivision" has the same meaning as in section 2743.01 of the Revised Code. (2) "Volunteer" means a person who is not paid for service or who is employed on less than a permanent full-time basis. (B)(1) Except as otherwise provided in division (B)(2) of this section, no political subdivision shall require any of its employees, as a condition of employment, to reside in ...

...(A) The department of administrative services through the office of risk management shall establish an insurance plan or plans that may provide for self-insurance, the purchase of insurance, or the purchase of surety bonds, public official bonds, or fidelity bonds, for any of the following purposes: (1) Insuring state real and personal property against losses occasioned by fire, windstorm, or other accidents and pe...

...Except for civil actions that arise out of the operation of a motor vehicle and civil actions in which the state is the plaintiff, no officer or employee shall be liable in any civil action that arises under the law of this state for damage or injury caused in the performance of his duties, unless the officer's or employee's actions were manifestly outside the scope of his employment or official responsibilities, or ...

...(A) On and after January 1, 2014, the director of agriculture immediately shall cause an investigation to be conducted if the director has reason to believe that one of the following may be occurring: (1) A dangerous wild animal is possessed by a person who has not been issued a wildlife shelter permit, wildlife propagation permit, or rescue facility permit under this chapter. (2) A restricted snake is possessed ...

...(A) As used in this section, "medical insurance premium" means any premium payment made under a contract with an insurance company, nonprofit health plan, health insuring corporation, or any combination of such organizations, pursuant to section 124.82 of the Revised Code. (B) After the general election in each even-numbered year, the clerk of the senate, with the assistance of the department of administrative servi...

...(A) As used in this section: (1) "Business associate" means a person with whom a member of the general assembly is conducting or undertaking a financial transaction. (2) "Contribution" has the same meaning as in section 3517.01 of the Revised Code. (3) "Employee" does not include a member of the general assembly whose nonlegislative position of employment does not involve the performance of or the authority to per...

...(A) JMOC may investigate state and local government medicaid agencies. Subject to division (B) of this section, all of the following apply to an investigation: (1) JMOC, including its employees, may inspect the offices of a state and local government medicaid agency as necessary for the conduct of the investigation. (2) No person shall deny JMOC or a JMOC employee access to such an office when access is neede...

...The correctional institution inspection committee may employ professional, technical, and clerical employees as are necessary for the committee to be able to successfully and efficiently perform the committee's duties. All employees are in the unclassified service and serve at the committee's pleasure. The committee may contract for the services of persons who are qualified by education and experience to advise, con...

...Information obtained by the attorney general pursuant to his investigation to determine whether to defend an officer or employee is privileged and is not admissible as evidence against the officer or employee in any legal action or proceeding and no reference to the information may be made in any trial or hearing. The decision of the attorney general to defend or not defend an officer or employee is not admissible as...

...(A) The executive director of the Ohio peace officer training commission, on behalf of the commission and in accordance with rules promulgated by the attorney general, shall certify persons who have satisfactorily completed approved training programs designed to qualify persons for positions as special police, security guards, or persons otherwise privately employed in a police capacity and issue appropriate certific...

...(A) No state bank may extend credit to any of its executive officers, directors, or principal shareholders, or to any of their related interests, except as authorized by this section and, with respect to executive officers, as authorized by section 1109.24 of the Revised Code. (B)(1) A state bank may extend credit to any of its executive officers, directors, or principal shareholders, or to any of their related inte...