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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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who must pay income tax
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Section 3925.08 | Investment of accumulated funds or surplus.

...nterests therein for the production of income, provided no domestic company shall invest in excess of two per cent of its admitted assets as of the preceding thirty-first day of December under this division. (5) In equipment trust obligations or certificates, security agreements, or other evidences of indebtedness entered into directly or guaranteed by any company operating wholly or partly within the United S...

Section 3929.30 | Annual report.

...f the company; (4) The amount paid for taxes; (5) The amount of all payments and expenditures; (6) The amount of scrip dividend declared.

Section 3964.19 | Contracts of assumption of risk or indemnification; permissible commercial activities.

...the trust all or part of the assets, or income from them, contained in the trust and to transfer the assets to the special purpose financial captive insurance company if such provisions comply with the credit for reinsurance laws and rules of this state. (J)(1) A special purpose financial captive insurance company contract entered into under division (F) of this section, meeting the requirements of this section, sh...

Section 4123.56 | Compensation in case of temporary disability.

...unt of local, state, and federal income taxes deducted for each such week. (B)(1) If an employee in a claim allowed under this chapter suffers a wage loss as a result of returning to employment other than the employee's former position of employment due to an injury or occupational disease, the employee shall receive compensation at sixty-six and two-thirds per cent of the difference between the employee's average ...

Section 4141.25 | Contribution rates.

...e in determining the minimum safe level tax to be imposed pursuant to division (B) of this section and shall be included in the mutualized account balance for the purpose of determining the mutualized contribution rate pursuant to division (B)(5) of this section. (I) All income earned on moneys in the unemployment compensation benefit reserve fund from the investment of the fund by the treasurer of state shall accr...

Section 4501.21 | License plate contribution fund.

... by the district is exempt from federal income taxation under subsection 501(c)(3) of the Internal Revenue Code. The school district shall not use the contributions it receives for any other purpose. The registrar shall pay the contributions the registrar receives pursuant to section 4503.872 of the Revised Code to the Canton city school district. The district may use the contributions for student welfare, but sha...

Section 4503.065 | Qualification for reduction in assessable value.

... of this section and the person's total income does not exceed thirty thousand dollars, as adjusted under division (A)(2)(e) of this section, the amount computed under division (A)(2)(b) of this section. (b) The amount of the reduction under division (A)(2)(b) of this section equals the product of the following: (i) Twenty-five thousand dollars of the true value of the property in money, as adjusted under divis...

Section 4582.21 | Newly created or adopting port authority definitions.

..." means any governmental subdivision or taxing district of the state that, by action of its legislative authority, enters into an agreement with a port authority or a port authority and one or more other governmental subdivisions or taxing districts of the state. "Contracting subdivision" does not mean a transportation improvement district. (L) "Governmental subdivision" includes, but is not limited to, any county, ...

Section 4731.11 | Interstate medical licensure compact.

...residence for purpose of federal income tax. (b) A physician may redesignate a member state as state of principal license at any time, as long as the state meets the requirements of subsection (a). (c) The Interstate Commission is authorized to develop rules to facilitate redesignation of another member state as the state of principal license. SECTION 5. APPLICATION AND ISSUANCE OF EXPEDITED LICENSURE (a) A p...

Section 4755.14 | Occupational therapy licensure compact.

...rivilege within a Remote State(s); 7. Pay any applicable fees, including any State fee, for the Compact Privilege; 8. Complete a criminal background check in accordance with Section 3A(5); a. The Licensee shall be responsible for the payment of any fee associated with the completion of a criminal background check. 9. Meet any Jurisprudence Requirements established by the Remote State(s) in which the Licensee ...

Section 4981.15 | Bonds not a debt of state.

...ht to have moneys raised by ad valorem taxation obligated or pledged, and moneys raised by ad valorem taxation shall not be obligated or pledged for the payment of debt service on bonds issued by the commission, except to the extent, if any, that the general assembly or legislative authority of qualifying subdivisions and local or regional transportation authorities that borrows moneys derived from the proceeds...

Section 5117.01 | Energy credit program definitions.

...the person occupies a household for the taxable year prior to the year in which an application is filed and was claimed as a dependent on the federal income tax return of another occupant of the same household and was not the taxpayer's spouse or if the person could have been claimed if such a return had been filed for such year and was not the other occupant's spouse. (G) "Household" means any dwelling unit, includ...

Section 5121.04 | Investigating financial condition of residents and relatives.

...resident's or relative's federal income tax return as evidence of gross annual income. Footnote b. The number of dependents includes the liable relative but excludes a resident in an institution. "Dependent" includes any person who receives more than half the person's support from the resident or the resident's liable relative. (3) A resident or liable relative having medical, funeral, or related expenses in exce...

Section 5155.261 | Lien in lieu of taking property.

...aken shall be applied to the payment of taxes on and upkeep of such property. Any balance remaining after the payment of such taxes and upkeep shall be paid to the county supplying maintenance to a resident of a county home and shall be applied toward such maintenance in the same manner described as to the proceeds of sale by sections 5155.24 and 5155.25 of the Revised Code. When a person becomes a resident of a cou...

Section 5163.30 | Disposal of assets under market value after look-back date.

...d individual. Documentation may include tax returns, records from financial institutions, and real property records.

Section 5505.01 | Highway patrol retirement system definitions.

...d as deferred income for federal income tax purposes. Salary includes all of the following: (a) Payments for shift differential, hazard duty, professional achievement, and longevity; (b) Payments for occupational injury leave, personal leave, sick leave, bereavement leave, administrative leave, and vacation leave used by the member; (c) Payments made under a disability leave program sponsored by the state for whic...

Section 5528.37 | Repealing, increasing or reducing of licenses and fees.

... taxes on real or personal property and income taxes, provided that nothing in this section authorizes any impairment of the obligation of this state to levy and collect sufficient excises and taxes to pay highway obligations issued pursuant to section 2i of Article VIII, Ohio Constitution, and sections 5528.30 and 5528.31 of the Revised Code for which other provision is not made.

Section 5531.10 | Issuing obligations for state infrastructure projects.

... have no right to have moneys raised by taxation by the state of Ohio obligated or pledged, and moneys so raised shall not be obligated or pledged, for the payment of bond service charges. The right of such holders and owners to the payment of bond service charges is limited to all or that portion of the pledged receipts and those special funds pledged thereto pursuant to the bond proceedings for such obligations in ...

Section 5531.17 | Exemption from taxation.

....18 of the Revised Code, or upon the income therefrom.

Section 5537.08 | Issuing revenue bonds.

...state or its political subdivisions and taxing districts, the commissioners of the sinking fund of the state, the administrator of workers' compensation, the state teachers retirement system, the public employees retirement system, the school employees retirement system, and the Ohio police and fire pension fund, notwithstanding any other provisions of the Revised Code or rules adopted pursuant thereto by any s...

Section 5537.20 | Turnpike and infrastructure projects, property, income, and bonds free from taxation.

...ission under this chapter, or upon the income therefrom. The bonds issued under this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5540.14 | Enforcing rights of bondholder.

...istrict under this chapter, or upon the income therefrom. The bonds issued under this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5593.22 | Operation and maintenance of bridges by bridge commission exempt from taxation.

... 5593. of the Revised Code, or upon the income therefrom, and the bonds issued under such chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5595.11 | Taxation.

...project under this chapter, or upon the income therefrom. The securities issued under this chapter, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5703.06 | Claims - compromise or installment payment agreement - innocent spouse relief.

...nternal Revenue Code with regard to any income item is rebuttably presumed to be an innocent spouse with regard to that income item to the extent that income item is included in or otherwise affects the computation of the tax imposed under section 5747.02 of the Revised Code or any penalty or interest on that tax. (5) Any other standard to which the commissioner and attorney general jointly agree. (C) The rejection...