66 chapters · 2,424 sections in this title.
Ohio Rev. Code Ann. § 131.01 Revenues and funds definitions
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As used in Chapters 113., 117., 123., 124., 125., 126., 127., and 131. of the Revised Code, and any statute that uses the terms in connection with state accounting or budgeting: (A) "Account" means any record, element, or summary in which financial transactions are identified and…
Ohio Rev. Code Ann. § 131.02 Collecting amounts due to state
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(A) Except as otherwise provided in section 4123.37, section 5703.061, and division (K) of section 4123.511 of the Revised Code, whenever any amount is payable to the state, the officer, employee, or agent responsible for administering the law under which the amount is payable sh…
Ohio Rev. Code Ann. § 131.021 Certification of pending nonfinal tax liability to attorney general
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(A) As used in this section, "tax" means all taxes and fees, including any penalties, additional charges, and interest charges, administered by the tax commissioner. "Tax" excludes any taxes and fees that are paid to a county auditor or treasurer.(B) Any pending tax liability tha…
Ohio Rev. Code Ann. § 131.022 Sale of final overdue claims - notice to obligor
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(A) As used in this section:(1) "Final overdue claim" means a claim that has been certified to the attorney general under section 131.02 of the Revised Code, that has been final for at least one year, and for which no arrangements have been made for the payment of the claim or, i…