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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS
5709.041 Exemption of certain deposits.

Universal Citation:
OH Rev Code § 5709.041
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Deposits to the extent they represent funds required to be collected or withheld as taxes levied upon persons other than the depositor by federal, state or local governmental authority, and deposits not used in business to the extent they represent funds belonging beneficially to nonresidents of Ohio, whether or not any such funds are on deposit in or outside of Ohio, are not subject to taxation.

Effective Date: 09-29-1955

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