Ohio Revised Code Search

...he taxable year to the internal revenue service pursuant to the Internal Revenue Code, to the extent that such capital gain is not otherwise deducted or excluded in computing federal or Ohio adjusted gross income for the taxable year, provided that all of the following apply: (a) The taxpayer that sold the interest either: (i) Materially participated in the activities of the entity for the five years immediatel...

...he commissioner within sixty days after service of the notice of assessment a written petition for reassessment signed by the party assessed or that party's authorized agent having knowledge of the facts, the assessment becomes final and the amount of the assessment is due and payable from the party assessed to the treasurer of state. The petition shall indicate the objections of the party assessed, but additional ob...

... Code, incorrect payments for medicaid services under the medicaid program, or any unpaid charge, penalty, or interest arising from any of the foregoing. If a taxpayer entitled to a refund under section 5751.08 of the Revised Code owes any debt to this state, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in pa...

...erson assessed, within sixty days after service of the notice of assessment, files with the tax commissioner a written petition signed by the person or the person's authorized agent having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the person assessed to the treasurer of state. The petition shall indicate the objections of the person assessed, but ad...

...s issued by the director of development services. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5751.98 of the Revised Code. If the credit amount exceeds the tax otherwise due under section 5751.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded. (C) Nothing in this section allows a per...

...s the taxpayer, within sixty days after service of the notice of assessment, files with the tax commissioner a written petition signed by the taxpayer, or by the taxpayer's authorized agent who has knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the taxpayer to the treasurer of state. The petition shall indicate the taxpayer's objections to the assessment...

...se of providing supplemental goods and services to or for the benefit of the beneficiary, and not to supplant benefits from public assistance programs; (b) A prohibition against providing food and shelter to the beneficiary.

...eves may have an interest in the trust. Service shall be made within a reasonable period of time after the event or determination that requires or authorizes such distributions. (B) The documents and information to be served include both of the following: (1) A written notice, executed by or on behalf of the trustee, that includes the following information: (a) The date of the notice, corresponding to the date ...

...eves may have an interest in the trust. Service shall be made within a reasonable period of time after such resignation or removal. (B) The documents and information to be served include all of the following: (1) A written notice, executed by or on behalf of the departing trustee, that includes all of the following information: (a) The date of the notice, corresponding to the date the notice is being sent; (...

...at any time. (C) A regulated financial-service institution qualified to do trust business in this state need not give bond, even if required by the terms of the trust.

...f trust money in a regulated financial-services institution that is an affiliate of the trustee; (e) An advance by the trustee of money for the protection of the trust. (H) The court may appoint a special fiduciary to make a decision with respect to any proposed transaction that might violate this section if entered into by the trustee.

... following: (1) Retail, manufacturing, service, and other traditional business activities; (2) Farming; (3) Raising and selling livestock and other animals; (4) Management of rental properties; (5) Extraction of minerals and other natural resources; (6) Timber operations; (7) Activities to which section 5812.37 of the Revised Code applies.

...e of one or more individuals because of services rendered or property transferred to the payer in exchange for future payments. "Payment" includes a payment made in money or property from the payer's general assets or from a separate fund created by the payer. For purposes of divisions (D), (E), (F), and (G) of this section, "payment" also includes any payment made from any separate fund regardless of the reason for ...

...n granted to a settlor of the trust for services rendered, shall be allocated to principal.

...viding investment advisory or custodial services to the trustee; (B) One-half of all expenses for accountings, judicial proceedings, or other matters that involve both the income and remainder interests; (C) All of the other ordinary expenses incurred in connection with the administration, management, or preservation of trust property and the distribution of income, including interest, ordinary repairs, regularly r...

...ilities for the provision of protective service under sections 5123.55 to 5123.59 of the Revised Code, when appointed by and accountable to the probate court as a guardian or trustee for a person with a developmental disability. (2) A fiduciary who enters a contract as fiduciary on or after March 22, 1984, is not personally liable on that contract, unless the contract otherwise specifies, if the contract is within ...

...o each person certified by the veterans service commission to the county auditor, the auditor shall issue a warrant upon the county treasurer for the allowance awarded to that person by the commission. Upon proper cause shown, the commission may appoint a suitable person to draw, receipt for, and properly expend the allowance made to any person under sections 5901.02 to 5901.15 of the Revised Code, after the voucher ...

...erans organization exists, the veterans service commission of any county shall purchase or provide a veterans plot in any cemetery in such county or municipal corporation where no burial plot is provided, for the burial, removal, and reinterment of the bodies of neglected and indigent veterans. The expense of such purchase shall be filed with and audited by the county auditor, who shall issue a warrant for it upon t...

...may be presented to the county veterans service commission signed by the officers of a local or state veterans organization, or by a majority of a memorial committee of any municipal corporation in which one or more such organizations exist, or by veterans in townships or villages in which no veterans organization exists. Such petition shall contain: (A) The name of the deceased veteran or veterans whose remains are...

...ucceeding regular meeting, the veterans service commission shall act upon any petition presented as provided by section 5901.18 of the Revised Code, and, if true, it shall issue an order to maintain a dignified burial site with the agreement of the petitioners, or direct the removal of the remains of the deceased veteran or veterans to the cemetery designated in the petition, within the municipal corporation or towns...

...d file such statement with the veterans service commission, which shall, at the next regular meeting, act upon such expense account and file it with the county auditor forthwith, at which time it shall become a charge upon the county in which the interment or reinterment is made. Such expense shall be audited and the auditor shall issue a warrant for it on the county treasurer, who shall pay such warrant out of the ...

...ommissioners shall require the veterans service commission, upon application and with the approval of the family or friends of the deceased, to contract, at a fair and reasonable price, with the funeral director selected by the family or friends, and cause to be interred or cremated in a decent and respectable manner the body of any veteran, or the parent, spouse, or surviving spouse of any such veteran, who dies wit...

...01.25 of the Revised Code, the veterans service commission shall use the forms of contracts prescribed by sections 5901.25 to 5901.32 of the Revised Code, and abide by the regulations provided by such sections. The commission shall see that funeral directors furnish all items specified in the contract, that when the benefits of such sections are claimed the entire amount to be contributed by the county toward the cos...

...f any burial or cremation, the veterans service commission, pursuant to section 5901.25 of the Revised Code, shall satisfy itself, beyond a reasonable doubt, by careful inquiry, that the family of the deceased is unable, for want of means, to defray the expenses of the burial or cremation, or that the family may be deprived of means actually necessary for its immediate support. Thereupon the commission shall cause th...

...he family of the deceased, the veterans service commission shall withhold its signature to the itemized bill and contract until such matters are definitely settled.