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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5747.12 Applying refund to satisfy debt to state
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(A) If a person entitled to a refund under section 5747.11 or 5747.13 of the Revised Code is indebted for any of the following, the amount refundable may be applied in satisfaction of the debt: (1) To this state for any tax, workers' compensation premium due under section 4123.35…
Ohio Rev. Code Ann. § 5747.121 Collecting child support from refunds
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(A) In accordance with sections 3123.821 to 3123.823 of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and then implementing procedures for the collection of overdue child support from refunds of paid state in…
Ohio Rev. Code Ann. § 5747.122 Collecting overpayments of public assistance from refunds
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(A) The tax commissioner, in accordance with section 5101.184 of the Revised Code, shall cooperate with the director of job and family services to collect overpayments of assistance under Chapter 5107., former Chapter 5115., former Chapter 5113., or section 5101.54 of the Revised…
Ohio Rev. Code Ann. § 5747.123 Collecting overpaid child support from refunds
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Showing 1,201–1,250 of 1,351

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(A) As used in this section:(1) "Obligee" and "obligor" have the same meanings as in section 3119.01 of the Revised Code;(2) "Overpaid child support" has the same meaning as in section 3123.82 of the Revised Code.(B) In accordance with sections 3123.821 to 3123.823 of the Revised…

Ohio Rev. Code Ann. § 5747.13 Liability of employer for failure to file return or collect or remit tax

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(A) If any employer collects the tax imposed by section 5747.02 or under Chapter 5748. of the Revised Code and fails to remit the tax as required by law, or fails to collect the tax, the employer is personally liable for any amount collected that the employer fails to remit, or a…

Ohio Rev. Code Ann. § 5747.132 Eliminating interest or penalty on qualifying refund overpayment

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(A) As used in this section: (1) "Qualifying taxpayer" means a taxpayer, an employer, a qualifying entity, or an electing pass-through entity. (2) "Qualifying refund overpayment" means an amount received by a qualifying taxpayer in excess of a refund or request for payment claime…

Ohio Rev. Code Ann. § 5747.14 Imposing jeopardy assessments

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If the tax commissioner finds that an employer, a qualifying entity, an electing pass-through entity, or a taxpayer liable for any tax imposed under section 5733.41, this chapter, or Chapter 5748. of the Revised Code is about to depart from the state, to remove the employer's, qu…

Ohio Rev. Code Ann. § 5747.15 Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim

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(A) In addition to any other penalty imposed by this chapter or Chapter 5703. of the Revised Code, the following penalties shall apply: (1) If a taxpayer, a qualifying entity, an electing pass-through entity, or an employer required to file any report or return, including an info…

Ohio Rev. Code Ann. § 5747.16 Secretary of state agent for service of process on nonresidents

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Any nonresident who accepts the privileges extended by the laws of this state to nonresidents earning or receiving income in this state, and any resident who becomes a nonresident or conceals the person's whereabouts thereby makes the secretary of state the person's agent for the…

Ohio Rev. Code Ann. § 5747.17 Maintaining records

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The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents, and the filing of copies of federal income tax returns and determinations. The commissioner may require any person, by rule or notice served on such person, to keep such re…

Ohio Rev. Code Ann. § 5747.18 Powers of tax commissioner

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The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Adopt such rules as the commissioner finds nece…

Ohio Rev. Code Ann. § 5747.19 Filing incomplete, false, and fraudulent returns

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No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, repo…

Ohio Rev. Code Ann. § 5747.20 Allocating nonbusiness income or deduction

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This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code. All items of nonbusiness income or deductio…

Ohio Rev. Code Ann. § 5747.21 Apportioning business income or deduction

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(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) Except as otherwise provided under s…

Ohio Rev. Code Ann. § 5747.212 Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business

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(A) This section applies solely for the purpose of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) A taxpayer, directly or indirectly, o…

Ohio Rev. Code Ann. § 5747.22 Apportioning and allocating income and deductions of pass-through entities

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(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) With respect to a pass-through entit…

Ohio Rev. Code Ann. § 5747.221 Items of income and deductions not to be allocated or apportioned to Ohio

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(A) As used in this section, "investment pass-through entity" has the same meaning as in section 5733.401 of the Revised Code.(B) Except as provided in division (C) of this section, for the purposes of sections 5747.20, 5747.21, and 5747.22 of the Revised Code, no item of income …

Ohio Rev. Code Ann. § 5747.23 Taxing trust income

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(A) With respect to a trust, one or more of the beneficiaries of which are liable for the tax imposed by section 5747.02 of the Revised Code, the business income and deductions included in the income of such trust shall be allocated to this state in the hands of such trust pursua…

Ohio Rev. Code Ann. § 5747.231 Including taxpayer's entire distributive or proportionate share attributable to pass-through entity

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As used in this section, "adjusted qualifying amount" has the same meaning as in section 5733.40 of the Revised Code. This section does not apply to division (AA)(5)(a)(ii) of section 5747.01 of the Revised Code. Except as set forth in this section and except as otherwise provide…

Ohio Rev. Code Ann. § 5747.24 Presumption of domicile

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This section is to be applied solely for the purposes of Chapters 5747. and 5748. of the Revised Code.(A) As used in this section:(1) An individual "has one contact period in this state" if the individual is away overnight from the individual's abode located outside this state an…

Ohio Rev. Code Ann. § 5747.26 Lead abatement tax credit

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(A) Terms used in this section have the same meanings as in section 3742.50 of the Revised Code. (B) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer to whom a lead abatement tax c…

Ohio Rev. Code Ann. § 5747.27 Credit for displaced worker who pays for job training to enhance ability to get new job

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As used in this section, "displaced worker" means an individual who has lost or left the individual's job due to the closing or moving of the facility at which the individual was employed or the abolishment of the individual's position or shift at that facility and who has not ob…

Ohio Rev. Code Ann. § 5747.28 Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes

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(A) As used in this section: (1) "Qualifying property" means any property, plant, or equipment used to produce grapes in this state, and includes but is not limited to land and improvements to land, grape seeds and vines, stakes, wiring, tractors, and other machinery used in the …

Ohio Rev. Code Ann. § 5747.30 Exemption for nonresident pass-through entities as to commercial printing

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(A) As used in this section:(1) "Commercial printer," "commercial printing," "contract for printing," "intangible property located at the premises of a commercial printer," and "printed material" have the same meanings as in division (D) of section 5733.09 of the Revised Code.(2)…

Ohio Rev. Code Ann. § 5747.331 Nonrefundable credit equal to borrower's qualified research and development loan payments

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(A) As used in this section:(1) "Borrower" means any person that receives a loan from the director of development under section 166.21 of the Revised Code, regardless of whether the borrower is subject to the tax imposed by section 5747.02 of the Revised Code.(2) "Related member"…

Ohio Rev. Code Ann. § 5747.38 Pass-through entity income tax

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(A) As used in this section and section 5747.39 of the Revised Code and in other sections of Chapter 5747. of the Revised Code in the context of the tax imposed under this section: (1) "Electing pass-through entity" means a qualifying pass-through entity that elects to be subject…

Ohio Rev. Code Ann. § 5747.39 Pass-through entity owner credit

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There is hereby allowed a refundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer who is an owner of an electing pass-through entity. The credit shall equal the owner's proportionate share of the lesser of the tax du…

Ohio Rev. Code Ann. § 5747.40 Definitions relating to qualified pass-through entities

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Any term used in sections 5747.40 to 5747.43 of the Revised Code has the same meaning as defined in section 5733.40 of the Revised Code. The purpose of sections 5747.40 to 5747.43 of the Revised Code is to complement and to reinforce the tax levied under section 5747.02 of the Re…

Ohio Rev. Code Ann. § 5747.401 Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor

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(A)(1) Except as otherwise provided in division (B) of this section, for the purposes of sections 5733.40, 5733.401, 5733.402, 5733.41, and 5747.40 to 5747.457 of the Revised Code, the investors in an investment pass-through entity as defined in section 5733.401 of the Revised Co…

Ohio Rev. Code Ann. § 5747.41 Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary

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For the same purposes for which the tax is levied under section 5747.02 of the Revised Code, there is hereby levied a withholding tax on every qualifying pass-through entity having at least one qualifying investor who is an individual and on every qualifying trust having at least…

Ohio Rev. Code Ann. § 5747.42 Filing annual return

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(A) In addition to the other returns required to be filed and other remittances required to be made pursuant to this chapter, every qualifying entity or electing pass-through entity that is subject to the tax imposed by section 5733.41, 5747.38, or 5747.41 of the Revised Code sha…

Ohio Rev. Code Ann. § 5747.43 Filing estimated tax return and making estimated payments

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(A) As used in this section: (1) "Estimated taxes" means the amount that a qualifying entity or electing pass-through entity estimates to be the sum of its liability under sections 5733.41 and 5747.41 or section 5747.38 of the Revised Code for its current qualifying taxable year …

Ohio Rev. Code Ann. § 5747.44 Tax payment by electronic funds transfer

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(A) If a qualifying entity's or an electing pass-through entity's total liability for taxes imposed under sections 5733.41 and 5747.41 or under section 5747.38 of the Revised Code exceeds one hundred eighty thousand dollars for the second preceding taxable year or qualifying taxa…

Ohio Rev. Code Ann. § 5747.45 Taxable year; method of accounting; amended reports with payment or application for refund

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(A) A qualifying entity's qualifying taxable year is the same as its taxable year for federal income tax purposes. If a qualifying entity's taxable year is changed for federal income tax purposes, the qualifying taxable year for purposes of this chapter and sections 5733.40 and 5…

Ohio Rev. Code Ann. § 5747.451 Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor

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(A) The mere retirement from business or voluntary dissolution of a domestic or foreign qualifying entity or electing pass-through entity does not exempt it from the requirements to make reports as required under sections 5747.42 to 5747.44 or to pay the taxes imposed under secti…

Ohio Rev. Code Ann. § 5747.453 Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax

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An employee, an owner, or a beneficiary of, or an investor in, a qualifying entity or an electing pass-through entity having control or supervision of, or charged with the responsibility for, filing returns and making payments, or any trustee or other fiduciary, officer, member, …

Ohio Rev. Code Ann. § 5747.46 Library and local government support fund definitions

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As used in sections 5747.46 and 5747.47 of the Revised Code: (A) "Year's fund balance" means the amount credited to the public library fund during a calendar year.(B) "Distribution year" means the calendar year during which a year's fund balance is distributed under section 5747.…

Ohio Rev. Code Ann. § 5747.47 Estimating, certifying and distributing of county's share of library and local government support fund

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(A)(1) By the twenty-fifth day of July of each year, the tax commissioner shall estimate and certify the following for each county to its county auditor: (a) Its guaranteed share of the ensuing year's fund balance;(b) Its share of the excess of the ensuing year's fund balance;(c)…

Ohio Rev. Code Ann. § 5747.48 Distribution of county library and local government support fund

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On the fifteenth day of each month, the county treasurer shall distribute the balance in the county public library fund among the county, boards of public library trustees, municipal corporations, and boards of township park commissioners for which the county budget commission ha…

Ohio Rev. Code Ann. § 5747.49 Prohibiting later performance of duties

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No county auditor or county treasurer, or the tax commissioner shall fail to perform any duty imposed on such officer by sections 5747.46 to 5747.48 of the Revised Code on or before the date specified by law for the performance of that duty.

Ohio Rev. Code Ann. § 5747.50 Apportioning local government fund to political subdivision or eligible taxing district

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(A) As used in this section: (1) "County's proportionate share of the calendar year 2007 LGF and LGRAF distributions" means the percentage computed for the county under division (B)(1)(a) of section 5747.501 of the Revised Code. (2) "County's proportionate share of the total amou…

Ohio Rev. Code Ann. § 5747.501 Estimating and certifying amount for distribution into local government fund

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(A) On or before the twenty-fifth day of July of each year, the tax commissioner shall estimate and certify to each county auditor the amount to be distributed from the local government fund to each undivided local government fund during the following calendar year under section …

Ohio Rev. Code Ann. § 5747.502 Reports on fines resulting from traffic law photo-monitoring devices

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(A) As used in this section: (1) "Traffic law photo-monitoring device" has the same meaning as in section 4511.092 of the Revised Code. (2) "School zone" has the same meaning as in section 4511.21 of the Revised Code. (3) "Transportation district" means a territorial district est…

Ohio Rev. Code Ann. § 5747.503 Payments to county undivided local government funds of supplement for townships

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(A) On or before the tenth day of each month, the tax commissioner shall provide for payment to each county undivided local government fund of a supplement for townships. The commissioner shall determine the amounts paid to each fund as follows:(1) An amount equal to forty-one an…

Ohio Rev. Code Ann. § 5747.504 Local government fund payment reduction for ranked choice voting

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(A) As used in this section, "local government fund payments" means the payments a municipal corporation or county would receive under sections 5747.503, 5747.51, and 5747.53, and division (C) of section 5747.50 of the Revised Code, as applicable, if not for the reductions requir…

Ohio Rev. Code Ann. § 5747.505 Application of multiple local government fund payment reductions

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If a municipal corporation or county is subject to more than one reduction required by sections 5747.502 and 5747.504 of the Revised Code for the same month, the tax commissioner shall apply the reduction required by section 5747.504 of the Revised Code first and deposit the amou…

Ohio Rev. Code Ann. § 5747.51 Allocating local government fund to county undivided local government funds

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(A) On or before the twenty-fifth day of July of each year, the tax commissioner shall make and certify to the county auditor of each county an estimate of the amount of the local government fund to be allocated to the undivided local government fund of each county for the ensuin…

Ohio Rev. Code Ann. § 5747.52 Calculating subdivision share of undivided local government fund

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The form used by the county budget commission to calculate subdivision shares of the undivided local government fund as apportioned pursuant to section 5747.51 of the Revised Code shall be as follows: Calculation of (name of subdivision) share of undivided local government fund f…

Ohio Rev. Code Ann. § 5747.53 Apportionment of undivided local government fund of county under an alternative method or on a formula basis

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(A) As used in this section: (1) "City, located wholly or partially in the county, with the greatest population" means the city, located wholly or partially in the county, with the greatest population residing in the county; however, if the county budget commission on or before J…

Ohio Rev. Code Ann. § 5747.54 Failure to certify percentage share of the undivided local government fund

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The tax commissioner may withhold distributions of local government fund money to any county where the county auditor has failed to certify to the tax commissioner the percentage share of the undivided local government fund of the county as a subdivision for the year for which di…