2006 Ohio Revised Code - 5727.45. Crediting of taxes and penalties.
§ 5727.45. Crediting of taxes and penalties.
Four and two-tenths per cent of all excise taxes and penalties collected under
sections 5727.01 to
5727.62 of the Revised Code shall be credited to the local government fund for distribution in accordance with
section 5747.50 of the Revised Code, six-tenths of one per cent shall be credited to the local government revenue assistance fund for distribution in accordance with
section 5747.61 of the Revised Code, and ninety-five and two-tenths per cent shall be credited to the general revenue fund.
HISTORY: GC § 5491; 102 v 224, § 102; 112 v 410, § 13; 113 v 291; 115 v PtII, 321; 116 v 571; 120 v 634, § 2; Bureau of Code Revision, 10-1-53; 130 v 1327 (Eff 7-17-63); 131 v 1344 (Eff 7-1-66); 135 v H 1338 (Eff 10-2-74); 140 v H 291 (Eff 12-1-83); 141 v H 201 (Eff 7-1-85); 142 v H 171, § 1 (Eff 2-1-88); 142 v H 171, § 3.03 (Eff 7-1-89); 143 v H 111 (Eff 7-1-89); 144 v S 143 (Eff 7-10-91); 146 v H 117 (Eff 6-30-95); 148 v S 3. Eff 1-1-2002.
The effective date is set by section 6 of SB 3.
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