US Laws, Codes, Statutes & Cases

• 5747.01. Definitions.
• · · · [5747.01.1] 5747.011.Gain or loss included in Ohio taxable income of certain trusts.
• · · · [5747.01.2] 5747.012.Treatment of qualifying investment income from pass-through entity.
• · · · [5747.01.3] 5747.013.Computation of property, payroll, and sales factors used in calculating a trust's modified Ohio taxable income.
• 5747.02. Rates of taxation.
• · · · [5747.02.1] 5747.021.Tax on school district income.
• · · · [5747.02.2] 5747.022.Credit of $20 per exemption.
• · · · [5747.02.3] 5747.023.Exemption for armed forces member killed as a result of combat zone service; certain persons killed outside U.S. in a terroristic or military action.
• · · · [5747.02.4] 5747.024.Military pay, allowances not included in gross income.
• · · · [5747.02.5] 5747.025.Personal exemption for taxpayer, spouse and dependents.
• · · · [5747.02.6] 5747.026.Extension where member of national guard or reserves is called to active duty.
• 5747.03. Distribution of income tax revenues.
• 5747.04. Attribution of receipts to county; rules and regulations.
• 5747.05. Credits against income tax otherwise due.
• · · · [5747.05.1] 5747.051.Credit for investment in property used in refining or manufacturing.
• · · · [5747.05.2, 5747.05.3] 5747.052, 5747.053  Repealed.
• · · · [5747.05.4] 5747.054.Credit based on federal dependent care credit.
• · · · [5747.05.5] 5747.055.Retirement income credit.
• · · · [5747.05.6] 5747.056.Low-income credit.
• · · · [5747.05.7] 5747.057.Credit for businesses increasing export sales.
• · · · [5747.05.8] 5747.058.Credit for Ohio job creation or retention.
• · · · [5747.05.9] 5747.059.Credit for proportionate share of taxes due from or paid by qualifying entity.
• 5747.06. Withholding; exceptions; notification of amount withheld; liability of employer.
• · · · [5747.06.1] 5747.061.Withholding for state of residence of nonresident public employees.
• · · · [5747.06.2] 5747.062.Withholding from state lottery winnings; credit.
• 5747.07. Payment of withholding; annual report; filing information on employees; interest charges; personal liability of corporate officer or employee; electronic funds transfer.
• · · · [5747.07.1] 5747.071.Withholding estimated tax from retirement benefits.
• · · · [5747.07.2] 5747.072.Employer tax payments by electronic funds transfer.
• 5747.08. Who must file return; joint or separate returns; signatures, SSN or other identifying number required; extensions.
• · · · [5747.08.1] 5747.081.Contribution to political party fund.
• · · · [5747.08.2] 5747.082.[Repealed]
• · · · [5747.08.3] 5747.083.Personal income tax return provisions.
• 5747.09. Declaration of estimated taxes; payment; interest charge for underpayment.
• 5747.10. Amended returns.
• 5747.11. Effective until 12-1-06.
• 5747.11. Effective 12-1-06.
• · · · [5747.11.1] 5747.111.[Repealed]
• · · · [5747.11.2] 5747.112.Refunds of school district income taxes.
• · · · [5747.11.3] 5747.113.Income tax refund contribution system.
• 5747.12. Refund may be applied in satisfaction of debt due state or credited against tax for subsequent year.
• · · · [5747.12.1] 5747.121.Collection of overdue child support from refunds.
• · · · [5747.12.2] 5747.122.Collection of overpayments of public assistance from refunds; welfare overpayment intercept fund.
• · · · [5747.12.3] 5747.123.Collection of overpaid child support from refunds.
• 5747.13. Liability for failure to file return or collect or remit taxes; assessment; petition for reassessment.
• · · · [5747.13.1] 5747.131.[Repealed]
• · · · [5747.13.2] 5747.132.Elimination of interest on qualifying refund overpayment.
• 5747.14. Jeopardy assessments.
• 5747.15. Penalty for failure to file or remit tax; penalty for frivolous, dilatory or fraudulent claim.
• 5747.16. Service of process on nonresidents.
• 5747.17. Records.
• 5747.18. General duties of commissioner; disclosure of information.
• · · · [5747.18.1] 5747.181.[Repealed]
• 5747.19. Incomplete, false, and fraudulent returns prohibited.
• 5747.20. Allocation of nonbusiness income or deduction to Ohio.
• 5747.21. Apportionment of business income or deduction to Ohio.
• · · · [5747.21.1] 5747.211.Apportionment of financial institution income or deduction to Ohio.
• · · · [5747.21.2] 5747.212.Treatment of income from nonresident's sale of a pass-through entity.
• 5747.22. Apportionment and allocation of income and deductions of pass-through entities.
• · · · [5747.22.1] 5747.221.Items and deductions not to be allocated or apportioned to Ohio.
• 5747.23. Taxation of trust income.
• · · · [5747.23.1] 5747.231.Inclusion of person's entire distributive or proportionate share attributable to pass-through entity.
• 5747.24. Domicile tests, presumptions.
• 5747.25. Election to be treated as nonresident taxpayer.
• 5747.26. Nonrefundable credit for purchasing new manufacturing machinery or equipment.
• · · · [5747.26.1] 5747.261.Nonrefundable credit for purchase of new manufacturing machinery or equipment.
• 5747.27. Credit for displaced workers who pay for job training.
• 5747.28. Nonrefundable credit for grape producing business purchasing qualifying property.
• 5747.29. Credit for contributions to candidates for statewide office or general assembly.
• 5747.30. Exemption for nonresidents as to commercial printing.
• 5747.31. Individual or estate credit for purchase of new manufacturing machinery and equipment.
• 5747.32. Nonrefundable credit for economic redevelopment of voluntary environmental clean-up site.
• 5747.33. Credit for investing in eligible Ohio research and development and technology transfer companies.
• · · · [5747.33.1] 5747.331.Credit for borrower's qualified research and development loan payments.
• 5747.34. Nonrefundable credit for pass-through entity providing day-care for children of employees.
• 5747.35. Nonrefundable credit for pass-through entity establishing day-care center for children of employees.
• 5747.36. Nonrefundable credit for reimbursement by pass-through entity of employee child care expenses.
• 5747.37. Credit for adopting minor child.
• 5747.38. Credit for cost of equipping multi-wheel agricultural tractor with lights and reflectors.
• 5747.39. Credit for eligible employee training costs.

Qualifying Pass-Through Entities, Trusts.

• 5747.40. Definitions; purpose; exceptions.
• · · · [5747.40.1] 5747.401.Deemed investors in investment pass-through entity.
• 5747.41. Withholding tax on qualifying pass-through entity or trust.
• 5747.42. Annual return and remittance; duty prior to dissolution or withdrawal.
• 5747.43. Estimated tax returns and payments.
• 5747.44. Payment by electronic funds transfer.
• 5747.45. Taxable year; method of accounting; amended reports with payment or application for refund.
• · · · [5747.45.1] 5747.451.Duties upon retirement from business, voluntary dissolution or transfer to successor; tax liens; proceedings to collect delinquent taxes; quo warranto actions; settlements.
• · · · [5747.45.2] 5747.452.[Repealed]
• · · · [5747.45.3] 5747.453.Personal liability for failure to file report or pay tax.

Library and Local Government Support Fund.

• 5747.46. Definitions.
• 5747.47. Estimation, certification and distribution of county's share of library and local government support fund.
• 5747.48. Monthly distribution of fund; crediting of funds received by municipality or county.
• 5747.49. Late performance of duty prohibited.
• 5747.50. Apportionment of local government fund to subdivision.
• · · · [5747.50.1] 5747.501.Estimation and certification of amount for distribution into local government fund.
• 5747.51. Allocation to county undivided local government funds.
• · · · [5747.51.1] 5747.511.[Repealed]
• 5747.52. Calculation of subdivision share of undivided local government fund.
• 5747.53. Alternative method of apportionment.
• 5747.54. Withholding of county's share.
• 5747.55. Appeal of action by county budget commission.
• 5747.60. Commissioner may delegate investigation powers; cooperation in prosecutions.
• 5747.61. Local government revenue assistance fund.
• 5747.62. Determination of apportionment of fund; withholding pending compliance.
• 5747.63. Alternative method of apportionment.
• 5747.70. Deductions relating to college savings programs; additions to gross income.
• 5747.75. Credit for investment in certified ethanol plant.
• 5747.80. Tax credit issued by venture capital authority.
• 5747.98. Order in which credits to be claimed; credits not to exceed tax due; carry forward of excess.
• 5747.99. Penalties.