Ohio Revised Code Search

...t, all personal property, including the income therefrom, owned or held by it, or for its use, for cemetery purposes and with no view to profit, shall be exempt from execution, from being appropriated for any public purpose, and from taxation, and no tax shall be assessed upon any personal property or the income therefrom expressly exempted under this section. All exemptions provided for in this section shall be in ...

...yer in this state on or measured by net income. Without limiting the foregoing: (A) With respect to such a small employer that is subject to the income tax imposed by section 5747.02 of the Revised Code, such premiums are to be deducted in determining adjusted gross income under division (A) of section 5747.01 of the Revised Code to the extent such premiums are not allowable as a deduction in determining adjusted gr...

...nt in the payment of individual income taxes is ineligible to receive a grant or other assistance under the program. (D) A graduate who is eligible for the program shall receive down payment assistance and a reduction in the interest rate of the mortgage offered by the Ohio housing finance agency. (E) The down payment assistance shall be provided to the recipient when the recipient obtains a qualifying mortga...

...organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; (c) Projects of fewer than twenty-five units developed by any nonprofit organization that is exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; (d) Programs undertaken by any municipal corporation, county, or township, including lease-purchase programs, using mortgage revenue bond ...

... be furnished, and the person who is to pay the expense of furnishing them. (B) Unless otherwise provided in the partnership agreement, a general partner shall have the right to keep confidential from limited partners, for the period of time that the general partner considers reasonable, any information that the general partner reasonably believes to be in the nature of trade secrets or any other information the dis...

... to the fiduciary and the amount of the income that reasonably could be earned by the investment of the cash, the amount of the cash does not justify the administrative burden or expense associated with its investment. (C) If a fiduciary wishes to hold funds that belong to the trust in liquid form and division (B) of this section does not apply, the fiduciary may so hold the funds as long as they are temporarily i...

...ution under this section, including any tax refund owed to the child or offender, shall be assigned to the discharge of the child's or offender's outstanding restitution obligation, subject to any superseding federal statutes or regulations, including court-ordered support obligations. (D) If a delinquent child or juvenile traffic offender is required to make restitution under this section in the form of monetary p...

..., the charitable organization shall not pay a rental rate for the premises per day of the festival that exceeds the rental rate per bingo session that a charitable organization may pay under division (B)(1) of section 2915.09 of the Revised Code when it leases premises from another charitable organization to conduct bingo games. (d) All of the money or assets received from the games of chance after deduction only o...

...ution under this section, including any tax refund owed to the offender, shall be assigned to the discharge of the offender's outstanding restitution obligation, subject to any superseding federal statutes or regulations, including court-ordered support obligations. (C) If an offender is required to make restitution under this section in the form of monetary payments to more than one victim, the offender shall make...

...ny part of the overhead expenses of, or income taxes paid by, the entity providing the goods or services. The alleged offender or delinquent child has the burden to prove that any costs are lawfully incurred. (12) "Property" means "property" as defined in section 2901.01 of the Revised Code and any benefit, privilege, claim, position, interest in an enterprise, or right derived, directly or indirectly, from the offe...

...he county, including those derived from taxation, to the payment of such principal and interest; (4) To foreclose the mortgage on any real estate or interest therein which has been mortgaged, in the same manner as real estate of private corporations. (E) Bonds issued pursuant to division (B) of section 306.09 and to section 306.10 of the Revised Code are lawful investments of banks, societies for savings, savings a...

...t or an interest in an asset; (6) The tax consequences of the property division upon the respective awards to be made to each spouse; (7) The costs of sale, if it is necessary that an asset be sold to effectuate an equitable distribution of property; (8) Any division or disbursement of property made in a separation agreement that was voluntarily entered into by the spouses; (9) Any retirement benefits of the ...

...mployment is, in fact, sought; (l) The tax consequences, for each party, of an award of spousal support; (m) The lost income production capacity of either party that resulted from that party's marital responsibilities; (n) Any other factor that the court expressly finds to be relevant and equitable. (2) In determining whether spousal support is reasonable and in determining the amount and terms of payment of ...

...ules and documents; (B) A copy of all pay stubs obtained by each parent within the immediately preceding six months; (C) A copy of all other records evidencing the receipt of any other salary, wages, or compensation by each parent within the immediately preceding six months; (D) A list of the group health insurance and health care policies, contracts, and plans available to each parent and their costs; (E) Th...

...The amount of federal, state, and local taxes actually paid or estimated to be paid by a parent or both of the parents; (I) Significant in-kind contributions from a parent, including, but not limited to, direct payment for lessons, sports equipment, schooling, or clothing; (J) Extraordinary work-related expenses incurred by either parent; (K) The standard of living and circumstances of each parent and the stand...

...red to provide health care coverage and pay cash medical support if the obligee is a nonparent individual or agency that has no duty to provide medical support.

... A copy of each parent's federal income tax return and all supporting schedules and documents from the previous year; (2) A copy of all pay stubs obtained by each parent within the preceding six months; (3) A copy of all other records evidencing the receipt of any other salary, wages, or compensation by each parent within the preceding six months; (4) A list of the group health insurance and health care policies, ...

...evised Code any federal or state income tax refund owed to the obligor; (D) Issue a withdrawal directive pursuant to sections 3123.24 to 3123.38 of the Revised Code; (E) Obtain administrative offset pursuant to section 3123.85 of the Revised Code.

...ovided in this section. (B) The refund payable to the obligor or obligee is not less than twenty-five dollars after any reduction pursuant to section 5747.12 of the Revised Code. (C) Either of the following applies: (1) With respect to overdue support, the obligor maintains an arrearage in the payment of support for three months and the amount of the total arrearage during each of the three months is at least one ...

...all be treated by the auditor as an overpayment of taxes by the applicant and shall be refunded in the manner prescribed in section 5715.22 of the Revised Code for making refunds of overpayments. The county auditor shall certify the total amount of the reductions in taxes made in the current year under this division to the tax commissioner, who shall treat the full amount thereof as a reduction in taxes for the prece...

... upon receipt to the county's undivided income tax fund, and an amount equal to two per cent of the amount by which taxes were reduced, which shall be credited upon receipt to the county general fund as a payment to the county auditor and treasurer for the costs of administering the exemption provided under sections 323.151 to 323.159 of the Revised Code. (B) On or before the second Monday in September of each yea...

...equired to pay federal or state income taxes on contributions to the plan or amounts earned under the plan and, to the extent permitted under federal or state law, to allow members participating in the plan to make tax deferred contributions for periods of interrupted or prior service.

...d as deferred income for federal income tax purposes. (2) Compensation does not include any of the following: (a) Payments for accrued but unused sick leave or personal leave, including payments made under a plan established pursuant to section 124.39 of the Revised Code or any other plan established by the employer; (b) Payments made for accrued but unused vacation leave, including payments made pursuant to se...

...rtment of education and workforce shall pay scholarships to attend chartered nonpublic schools in accordance with section 3317.022 of the Revised Code. The number of scholarships awarded under this section shall not exceed the number that can be funded for that school year as authorized by the general assembly. (C) Scholarships under this section shall be awarded as follows: (1) For the 2013-2014 school year, t...

... (F) Proceeds of any school district income tax levied under Chapter 5748. of the Revised Code for permanent improvements, to the extent the proceeds are available for the acquisition, replacement, enhancement, maintenance, or repair of permanent improvements; (G) Any other revenue source identified by the auditor of state, in consultation with the department of education and workforce, in rules adopted by the ...