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66 chapters · 2,424 sections in this title.
Ohio Rev. Code Ann. § 128.462 Limitations on assessments
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(A) Except as otherwise provided in this section, no assessment shall be made or issued against an entity for any wireless 9-1-1 charge required to be collected under section 128.40 of the Revised Code or any next generation 9-1-1 access fee required to be collected under section…
Ohio Rev. Code Ann. § 128.47 Refunds
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(A) An entity required to collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code, a subscriber, or a consumer may apply to the tax commissioner for a refund of charges o…
Ohio Rev. Code Ann. § 128.52 Sales subject to taxes on retail sales
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(A) Each seller of a prepaid wireless calling service required to collect prepaid wireless 9-1-1 charges under section 128.40 of the Revised Code or next generation 9-1-1 access fees under section 128.421 of the Revised Code shall also be subject to the provisions of Chapter 5739…
Ohio Rev. Code Ann. § 128.54 Funds established for receipt, distribution, and accounting for amounts received from charges and fees
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(A)(1) For the purpose of receiving, distributing, and accounting for amounts received from the wireless 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code, the foll…