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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

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Section 3734.9012 | Wholesale distributor to provide statement to customers.

...Each wholesale distributor required to be registered under division (A) of section 3734.9011 of the Revised Code shall provide its customers with a statement that the distributor is liable for the fee imposed by section 3734.901 of the Revised Code and the distributor's account number assigned by the tax commissioner. This section does not apply to sales at retail.

Section 3734.99 | Penalty.

...(A) Except as otherwise provided in divisions (B), (C), (D), (E), (F), (G), and (H) of this section, whoever recklessly violates any section of this chapter, except section 3734.025, 3734.18, 3734.57, 3734.572, 3734.573, 3734.574, or 3734.60 of the Revised Code, recklessly violates section 3734.03 of the Revised Code with regard to scrap tires, or recklessly violates an order issued under division (B) of section 3734...

Section 3735.66 | Resolution describing boundaries of areas and eligibility for tax exemption.

...The legislative authority of a political subdivision may survey the housing within the municipal corporation in the case of a municipal corporation, the unincorporated area of the township in the case of a limited home rule township, and the unincorporated area of the county in the case of a county. After the survey, the legislative authority may adopt a resolution describing the boundaries of community reinvestment ...

Section 3736.03 | Recycling and litter prevention fund.

...(A) There is hereby created in the state treasury the recycling and litter prevention fund, consisting of moneys distributed to it from fees, including the fee levied under division (A)(2) of section 3714.073 of the Revised Code, gifts, donations, grants, reimbursements, and other sources, including investment earnings. (B) The director of environmental protection shall do all of the following: (1) Use moneys credi...

Section 3737.943 | Protection and enforcement of rights of bondholder and trustees.

...Any holder of revenue bonds issued under sections 3737.90 to 3737.948 of the Revised Code, or any of the coupons appertaining thereto, and the trustee under any trust agreement, except to the extent the rights given by those sections may be restricted by the applicable resolution or a trust agreement, may by suit, action, mandamus, or other proceedings protect and enforce any rights under the laws of the state or gra...

Section 3737.947 | Bonds are lawful investments.

...All revenue bonds issued under sections 3737.90 to 3737.948 of the Revised Code are lawful investments of banks, societies for savings, savings and loan associations, 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 special funds of political subdivisions and taxing distr...

Section 3737.948 | Purpose of powers of release compensation board.

...sation board is not required to pay any taxes upon any property acquired or used by the board under sections 3737.90 to 3737.948 of the Revised Code, or upon the income therefrom.

Section 3739.01 | Cigarette ignition propensity standards definitions.

...As used in this chapter: (A) "Agent" means any person licensed by a county auditor or the tax commissioner to purchase and affix adhesive or meter stamps on packages of cigarettes pursuant to Chapter 5743. of the Revised Code. (B) "Brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not l...

Section 3739.07 | Manufacturer's certification of compliance.

...(A) Each manufacturer shall submit to the state fire marshal a written certification that each type of cigarette listed in the certification has been tested in accordance with division (B) of section 3739.03 or section 3739.04 of the Revised Code and each type of cigarette listed in the certification meets the performance standard set forth in division (B) of section 3739.03 of the Revised Code or approved unde...

Section 3739.10 | Copy of certification provided to dealers.

...A manufacturer that certifies its cigarettes in accordance with section 3739.07 of the Revised Code shall provide a copy of the certifications to each wholesale dealer and agent to which the manufacturer sells cigarettes and shall provide sufficient copies of an illustration of the package marking used by the manufacturer pursuant to section 3739.06 of the Revised Code for each retail dealer to which the wholes...

Section 3739.12 | Exemption for out-of-state stamping or packaging.

...(A) Nothing in this chapter shall be construed to prohibit any person or entity from manufacturing or selling cigarettes that do not meet the requirements specified in this chapter if the cigarette's packaging is or will be stamped for sale in another state or is packaged for sale outside of the United States, and that person or entity has taken reasonable steps to ensure that those cigarettes will not be sold ...

Section 3739.13 | Rules for administration of chapter.

...The implementation and substance of the New York fire safety standards for cigarettes shall be persuasive authority in implementing this chapter. The state fire marshal and attorney general may adopt rules, pursuant to Chapter 119. of the Revised Code, as necessary to administer this chapter. The tax commissioner may adopt rules, pursuant to division (M) of section 5703.05 of the Revised Code and section 5703...

Section 3743.22 | Consumer-grade fireworks fee.

..."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 of providing revenue to fund firefighter training programs and the enforcement and regulation of the fireworks industry, a fee is imposed on licensed retailers, licensed...

Section 3745.06 | Appeals to courts of appeals.

...Any party adversely affected by an order of the environmental review appeals commission may appeal to the court of appeals of Franklin county, or, if the appeal arises from an alleged violation of a law or regulation, to the court of appeals of the district in which the violation was alleged to have occurred. Any party desiring to so appeal shall file with the commission a notice of appeal designating the order appea...

Section 3746.01 | Voluntary action program definitions.

...As used in this chapter: (A) "Accredited laboratory" means a laboratory that is accredited as follows: (1) For analysis of asbestos, valid accreditation by one of the following: (a) The American industrial hygiene association, asbestos analysts registry; (b) The national institute of standards technology, national voluntary laboratory accreditation program for asbestos fiber analysis; (c) An accreditat...

Section 3746.121 | Verifying eligible costs for tax credit purposes.

...Upon receiving a request submitted under section 122.16 of the Revised Code for verification of eligible costs associated with a voluntary action incurred by the applicant for the agreement under that section, a certified professional shall submit to the director of development verification of the eligible costs associated with the voluntary action as defined in section 122.16 of the Revised Code. The verification sh...

Section 3746.23 | Civil action for recovering costs of conducting voluntary action.

...(A) As used in this section, "costs of conducting the voluntary action" means the costs incurred for performing a voluntary action that are cost effective and reasonably necessary to protect public health and safety and the environment, including, without limitation, the costs for all of the following: (1) Identifying potential sources of contamination of the property by hazardous substances where a voluntary action...

Section 3747.01 | Midwest interstate compact on low-level radioactive waste.

...The "midwest interstate compact on low-level radioactive waste" is hereby ratified, enacted into law, and entered into by the state of Ohio as a party thereto with any other state which has legally joined the compact as follows: MIDWEST INTERSTATE COMPACT ON LOW-LEVEL RADIOACTIVE WASTE ARTICLE I POLICY AND PURPOSE There is created the midwest interstate low-level radioactive waste compact. The states party to t...

Section 3750.13 | Fees.

...(A)(1) Except as provided in division (A)(3) or (4) of this section, the owner or operator of a facility required to annually file an emergency and hazardous chemical inventory form under section 3750.08 of the Revised Code shall submit with the inventory form a filing fee of one hundred fifty dollars. In addition to the filing fee, the owner or operator shall submit with the inventory form the following additional f...

Section 3761.06 | Order to include amount of judgment.

...When a recovery is had under sections 3761.02 to 3761.05, inclusive, of the Revised Code, the court shall include as a part of its judgment an order requiring the board of county commissioners to include the amount of the judgment in the next succeeding tax levy for such county.

Section 3767.05 | Priority of action - evidence - permanent injunction - abatement orders.

...(A) The civil action provided for in section 3767.03 of the Revised Code shall be set down for trial at the earliest possible time and shall have precedence over all other cases except those involving crimes, election contests, or injunctions regardless of the position of the proceedings on the calendar of the court. In the civil action, evidence of the general reputation of the place where the nuisance is alle...

Section 3770.073 | Satisfying debts to state from lottery prize awards.

...(A) As used in this section, "lottery prize award" does not include a prize award from a video lottery terminal and does not include winnings from lottery sports gaming, except that "lottery prize award" includes winnings from lottery sports gaming wagers placed through a terminal described in division (B)(3) of section 3770.24 of the Revised Code. (B) The attorney general shall provide the state lottery commission...

Section 3770.075 | Satisfying debts to state from video lottery terminal prize.

...(A) The attorney general shall provide each video lottery sales agent with access to the real time data match program described in sections 3772.37 and 3775.16 of the Revised Code for the purpose of identifying prize winners who owe amounts to the state or a political subdivision. (B) If a person is entitled to a prize award from a video lottery terminal that meets or exceeds the reportable winnings amount set by 2...

Section 3770.11 | Transferee to provide prize winner with disclosure statement.

..., "net amount payable" does not include taxes required to be withheld under division (C)(1) of section 3770.072 of the Revised Code.

Section 3772.031 | Involuntary exclusion from casino gaming and sports gaming.

...a license; (b) Purposeful evasion of taxes or fees; (c) A notorious or unsavory reputation that would adversely affect public confidence and trust that casino gaming or sports gaming is free from criminal or corruptive elements; or (d) A violation of an order of the commission or of any other governmental agency that warrants exclusion or ejection of the person from a casino facility, from a sports gaming fa...