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
:
taxes
{"removedFilters":"","searchUpdateUrl":"\/ohio-revised-code\/search\/update-search","keywords":"taxes","start":2726,"pageSize":25,"sort":"BestMatch","title":""}
Results 2,726 - 2,750 of 3,745
Sort Options
Sort Options
Sections
Section
Section 133.03 | Public securities are lawful investments.

...(A) Chapter 133. securities are: (1) Lawful investments for banks, savings and loan associations, credit union share guaranty corporations, trust companies, trustees, fiduciaries, insurance companies, including domestic for life and domestic not for life, trustees or other officers having charge of sinking and bond retirement or other funds of the state, subdivisions, and taxing districts, the commissioners of the s...

Section 133.15 | Issuance of securities to pay for permanent improvements.

...(A) The taxing authority of any subdivision may issue securities of the subdivision for the purpose of paying all or any portion of the costs of any permanent improvement that the subdivision is authorized, alone or in cooperation with other persons, to acquire, improve, or construct. Securities may be issued prior to the completion of any proceedings required to authorize the permanent improvement or the expenditur...

Section 133.20 | Maximum maturity.

...(A) This section applies to bonds that are general obligation Chapter 133. securities. If the bonds are payable as to principal by provision for annual installments, the period of limitations on their last maturity, referred to as their maximum maturity, shall be measured from a date twelve months prior to the first date on which provision for payment of principal is made. If the bonds are payable as to princip...

Section 133.21 | Paying principal amount of securities in installments.

...(A) Except as provided in divisions (B) and (C) of this section, the principal amount of securities issued by any subdivision shall be payable in semiannual or annual installments, as serial securities or by mandatory sinking fund or mandatory sinking fund redemption requirements, in: (1) Substantially equal principal installments; or (2) In such principal installments that the total principal and interest p...

Section 1332.26 | Political subdivision authority - complaints - standards.

...(A) No political subdivision shall require a video service provider to obtain from it any authority to provide video service within its boundaries. (B) Except as authorized under division (C) of this section and under sections 1332.30 and 1332.32 of the Revised Code, no political subdivision shall request anything of value from a video service provider for providing video service; impose any fee, license, or gross r...

Section 1332.32 | Payment of video service provider fees.

... include any of the following: (a) Any taxes, fees, or assessments that are collected by the video service provider from video service subscribers for pass-through to any federal, state, or local government agency, including the video service provider fee authorized under this section, the fee authorized under division (F) of section 1332.30 of the Revised Code, and the federal communication commission user fe...

Section 1333.12 | Selling at less than cost.

...No retailer shall, with intent to injure competitors, destroy substantially or lessen competition, advertise, offer to sell, or sell at retail cigarettes at less than cost to the retailer. No wholesaler shall recklessly, with intent to injure competitors or destroy substantially or lessen competition, advertise, offer to sell, or sell at wholesale cigarettes at less than cost to the wholesaler, unless the lower cos...

Section 1333.14 | Type of sales excepted.

...Sections 1333.11 to 1333.21, inclusive, of the Revised Code do not apply to sales at retail or sales at wholesale made in any of the following circumstances, 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 ...

Section 1333.15 | Competitive prices.

...Any retailer or wholesaler may advertise, offer to sell, or sell cigarettes at a price made in good faith to meet the prices of a competitor who is selling the same article at cost to the competitor as a wholesaler or retailer. A wholesaler may meet the price of a competitor that is less than the cost to the wholesaler only if the competitor's lower cost has been approved by the tax commissioner pursuant to division ...

Section 1337.50 | Operation of entity or business.

...ments; (M) Pay, compromise, or contest taxes, assessments, fines, or penalties and perform any other act to protect the principal from illegal or unnecessary taxation, assessments, fines, or penalties, with respect to an entity or business, including attempts to recover, in any manner permitted by law, money paid before or after the execution of the power of attorney.

Section 1337.53 | Claims and litigation.

...Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to claims and litigation authorizes the agent to do all of the following: (A) Assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, counterclaim, offset, recoupment, or defense, including an action to recover property or other thing of value...

Section 1337.54 | Personal and family maintenance.

...on payments, repairs, improvements, and taxes, for premises owned by the principal or occupied by those individuals. (4) Provide normal domestic help, usual vacations and travel expenses, and funds for shelter, clothing, food, appropriate education, including postsecondary and vocational education, and other current living costs for the individuals described in division (A)(1) of this section; (5) Pay expenses...

Section 1337.60 | Statutory form power of attorney.

...ervice (___) Retirement Plans (___) Taxes (___) Digital Assets (___) All Preceding Subjects (___) My agent shall have access to the content of electronic communications sent or received by me. LIMITATION ON AGENT'S AUTHORITY An agent that is not my ancestor, spouse, or descendant MAY NOT use my property to benefit the agent or a person to whom the agent owes an obligation of support unless I have includ...

Section 1345.61 | Invention development services definitions.

...As used in sections 1345.61 to 1345.68 of the Revised Code: (A) "Contract for invention development services" means a contract by which an invention developer undertakes invention development services for a customer. (B) "Customer" means any person who enters into a contract for invention development services regarding an invention, except any person, other than an individual, who purchases invention development se...

Section 1345.91 | Express written warranty.

...(A) As used in this section and in section 1345.92 of the Revised Code, "collateral costs" mean expenses incurred by a consumer in connection with the repair of a defect in an assistive device, including sales tax and the cost of shipping. (B) A manufacturer that enters into a consumer transaction, either directly or through a supplier, shall provide an express written warranty to the consumer covering the full cost...

Section 1346.03 | Tax information confidential.

...Any information provided to the attorney general by the department of taxation in accordance with division (C)(2) of section 5703.21 of the Revised Code shall not be disclosed publicly by the attorney general except when it is necessary to facilitate compliance with and enforcement of section 1346.01 or 1346.02 of the Revised Code.

Section 1346.09 | Remedies and penalties.

...(A) The 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 ...

Section 1349.02 | Termination of motor vehicle lease by person on active duty.

...se an early termination charge, but any taxes, costs of summons, and title or registration fees and any other obligation and liability of the lessee under the terms of the lease, including reasonable charges to the lessee for excess wear, use, and mileage, that are due and unpaid at the time of the lease's termination shall be paid by the lessee. (E) The lessor shall refund to the lessee lease amounts paid in advanc...

Section 1349.52 | Security freeze on consumer credit report.

...ng to investigate or collect delinquent taxes or unpaid court orders provided those responsibilities are consistent with section 1681b of the "Fair Credit Reporting Act," 15 U.S.C. 1681 et seq. (I)(1) A consumer credit reporting agency may charge a consumer a reasonable fee not to exceed five dollars for placing a security freeze on that consumer's credit report. If the consumer is a victim of a violation of section...

Section 1349.521 | Security freeze on consumer credit cards.

...ng to investigate or collect delinquent taxes or unpaid court orders provided those responsibilities are consistent with section 1681b of the "Fair Credit Reporting Act," 15 U.S.C. 1681 et seq. (i) An individual seeking to remove a security freeze under division (D)(3) of this section. (H)(1) Except as provided in division (H)(2) of this section, a consumer credit reporting agency may charge a protected consumer's ...

Section 1349.67 | High-volume seller disclosure requirements.

...(A) An online marketplace shall do both of the following: (1) Verify the information collected under division (A) of section 1349.66 of the Revised Code not later than ten days after such collection; (2) Verify any change to such information not later than ten days after being notified of such change by a high-volume third party seller under division (B) of section 1349.66 of the Revised Code. (B) In the case o...

Section 135.22 | Annual continuing education programs for treasurers.

...ts, cash management, the collection of taxes, ethics, and in any other subject area that the treasurer of state determines is reasonably related to the duties of a treasurer, the treasurer of state shall provide annual continuing education programs for treasurers. A treasurer annually shall complete the continuing education programs described in this section, unless the treasurer annually provides a notice of ...

Section 135.35 | County inactive moneys.

...(A) The investing authority shall deposit or invest any part or all of the county's inactive moneys and shall invest all of the money in the county public library fund when required by section 135.352 of the Revised Code. The following classifications of securities and obligations are eligible for such deposit or investment: (1) United States treasury bills, notes, bonds, or any other obligation or security issued...

Section 135.52 | Bonds may be used in anticipation of collections - maturity - limitation - distribution of proceeds from sale.

...In anticipation of the collection of the principal and interest of securities, or other disposition of them, as authorized by section 135.51 of the Revised Code, and of the payment of dividends in the liquidation of the depository bank, and for the purpose of providing public money immediately available for the needs of the county, municipal corporation, township, or school district, the taxing authority may issue bo...

Section 1351.01 | Lease-purchase agreement definitions.

...urchase agreement. It may include sales taxes. (C) "Lessee" means an individual who leases personal property pursuant to a lease-purchase agreement. (D) "Lessor" means a person who, in the ordinary course of business, regularly offers to lease or arranges for personal property to be leased pursuant to a lease-purchase agreement. (E) "Personal property" means any property that is not real property under the l...