Ohio Revised Code Search

...r such rules and regulations as the tax commissioner may prescribe. (B) "Taxpayer" means any person required to pay the tax levied by Chapter 5749. of the Revised Code. (C) "Natural resource" means all forms of coal, salt, limestone, dolomite, sand, gravel, natural gas, and oil. (D) "Owner" and "exempt domestic well" have the same meanings as in section 1509.01 of the Revised Code. (E) "Person" means any individu...

...r cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.

...rney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which the person has its principal place of business to forfeit and annul its privileges or franchise within this state. If the court finds that the person is in default for the amount claimed, it shall render judgment revoking the person's privileges or franchise within this state a...

...ecessor produces a receipt from the tax commissioner showing that the amounts due have been paid or a certificate indicating that no taxes are due. If the successor fails to withhold purchase money, the successor is personally liable, up to the purchase money amount, for amounts that were unpaid during the operation of the business by the predecessor.

...t do hold such a license. (B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.

...hen such finding is approved by the tax commissioner and is certified to the taxing authority of the municipal corporation, it shall issue bonds, or notes in anticipation thereof, and such bonds or notes shall be outside the limitations provided by section 133.05 of the Revised Code. The debt charges on bonds issued under order of the director outside the limitations prescribed by section 133.05 of the Revised Code s...

...wner of the exempt property, to the tax commissioner, and to the county auditor of the county or counties in which any the exempt property is located. Each county auditor shall maintain a separate list of all property exempted pursuant to this section and sections 3706.041 and 6123.041 of the Revised Code, in addition to the list of exempt property required to be maintained pursuant to section 5713.07 of the Revised...

...wner of the exempt property, to the tax commissioner, and to the county auditor of the county or counties in which the exempt property is located. Each county auditor shall maintain a separate list of all property exempt pursuant to this division and sections 3706.041 and 6121.044 of the Revised Code, in addition to the list of exempt property required to be maintained pursuant to section 5713.07 of the Revised Code...

...of this section is binding upon the tax commissioner for the remainder of the five-year period. (5) When an election made under section 718.80 of the Revised Code is terminated, a valid election made under section 718.86 of the Revised Code is binding upon the tax administrator for the remainder of the five-year period. (C) A taxpayer that is a member of an affiliated group of corporations that filed a consolidated...

...riculture, in consultation with the tax commissioner, may adopt any rules necessary to administer this section, including a rule prescribing the method for determining prevailing community rental rates.

...; (3) Employees of the department of taxation engaged in the enforcement of Chapter 5743. of the Revised Code and designated by the tax commissioner for peace officer training for purposes of the delegation of investigation powers under section 5743.45 of the Revised Code; (4) An undercover drug agent; (5) Enforcement agents of the department of public safety whom the director of public safety designates und...

...director of development; (J) The tax commissioner; (K) The director of administrative services; (L) The director of natural resources; (M) The director of mental health and addiction services; (N) The director of developmental disabilities; (O) The director of health; (P) The director of youth services; (Q) The director of rehabilitation and correction; (R) The director of environmental pro...

...ty investment area shall be exempt from taxation for five years pursuant to section 5727.76 of the Revised Code. The director, upon receipt of that certification, shall designate the proposed area as a priority investment area if the director determines that the area meets the designation standards set forth in rules adopted by the director. Those standards shall specify that the director must prioritize the desig...

... shall establish guidelines for the tax commissioner to use when disbursing money from the 9-1-1 government assistance fund to countywide 9-1-1 systems in the state, as well as guidelines for the use of funds from the next generation 9-1-1 fund. The guidelines shall be consistent with the standards adopted in section 128.021 of the Revised Code and shall specify that disbursements may be used for costs associated wit...

...The tax commissioner shall provide notice to all known wireless service providers, resellers, and sellers of prepaid wireless calling services of any increase or decrease in the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code. Each notice shall be provided not less than thirty days before the effective date of the increase or decrease.

... the standards and shall notify the tax commissioner to suspend disbursements to a countywide 9-1-1 system that fails to meet the standards. Upon receipt of this notification, the commissioner shall suspend disbursements until the commissioner is notified of compliance with the standards. (F) The auditor of state may audit and review each county's expenditures of funds received from the 9-1-1 government assistance...

...The tax commissioner may adopt rules in accordance with Chapter 119. of the Revised Code to carry out this chapter, including rules prescribing the necessary accounting for the collection fee under division (B) of section 128.46 of the Revised Code.

...ed to, a final determination of the tax commissioner for which the time for appeal has expired without a notice of appeal having been filed. (B) If a claim is certified to the attorney general under section 131.02 of the Revised Code, at any time after the claim is a final overdue claim, the attorney general may, subject to the approval of the chief officer of the agency reporting the claim and of the controlling bo...

...lower cost has been approved by the tax commissioner pursuant to division (C) of section 1333.11 of the Revised Code. Evidence of advertisement, offering to sell, or sale of cigarettes by any retailer or wholesaler at less than cost to the wholesaler or retailer, is prima-facie evidence of intent to injure competitors or destroy substantially or lessen competition.

...ces, provided prior approval of the tax commissioner is obtained: (A) In an isolated transaction and not in the usual course of business; (B) Where cigarettes are advertised, offered for sale, or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes, and said advertising, offer to sell, or sale states the reason thereof and the quantity of such cigarettes advertised, offered ...

...lower cost has been approved by the tax commissioner pursuant to division (C) of section 1333.11 of the Revised Code. The prices of cigarettes advertised, offered for sale, or sold under the exemptions specified in section 1333.14 of the Revised Code shall not be considered the price of a competitor and used as a basis for establishing prices below cost, nor shall prices established at bankrupt sales be considered as...

... attorney general, on behalf of the tax commissioner, may seek an injunction to restrain a threatened or actual violation of division (C)(1) of section 1346.05 of the Revised Code or division (A) or (C) of section 1346.07 of the Revised Code by a stamping agent and to compel the stamping agent to comply with those divisions. (B) In any action brought by the state to enforce sections 1346.05 to 1346.10 of the Revised...

...ecretary of state shall furnish the tax commissioner a monthly list of all corporations canceled and reinstated under this division. (N) This section does not apply to banks, trust companies, insurance companies, or any corporation defined under the laws of this state as a public utility for taxation purposes.

...ecretary of state shall furnish the tax commissioner a list of all corporations failing to file the required statement of continued existence.

...ecretary of state shall furnish the tax commissioner a monthly list of all limited liability companies and foreign limited liability companies canceled and reinstated under this division.