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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.

Section 5701.01 | Person defined.

Ohio Revised Code
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Title 57 Taxation
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Chapter 5701 Definitions
 
Effective:
June 30, 1997
Latest Legislation:
House Bill 215 - 122nd General Assembly
PDF:
Download Authenticated PDF
 

As used in Title LVII of the Revised Code, "person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.

Available Versions of this Section