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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5747.55 Appealing county budget commission action
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The action of the county budget commission under section 5747.51 of the Revised Code may be appealed to the board of tax appeals in the manner and with the effect provided in section 5705.37 of the Revised Code, in accordance with the following rules: (A) The notice of appeal sha…
Ohio Rev. Code Ann. § 5747.60 Delegating investigation powers of tax commissioner
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For purposes of enforcing this chapter, the tax commissioner, in accordance with section 5743.45 of the Revised Code, may delegate any investigation powers of the commissioner to any employee of the department of taxation who has been certified by the Ohio peace officer training …
Ohio Rev. Code Ann. § 5747.66 Credit for any individual who is the certificate owner of a tax credit certificate
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(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code.(B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for any individual who, on the last day of the individual's taxable…
Ohio Rev. Code Ann. § 5747.70 Deductions for contributions to college savings programs
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(A) In computing Ohio adjusted gross income, a deduction from federal adjusted gross income is allowed to a taxpayer who contributes to or purchases tuition units under a qualified tuition program established in accordance with section 529 of the Internal Revenue Code. The amount…