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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5701: DEFINITIONS
5701.01 Person defined.


OH Rev Code § 5701.01 What's This?

As used in Title LVII [57] of the Revised Code, “person” includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.

Effective Date: 06-30-1997

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