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2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5747 - INCOME TAX
Section 5747.112 - Paying refund of school district income taxes.
Universal Citation: Ohio Rev Code § 5747.112 (2018)
For payment of any refund of school district income taxes illegally, erroneously, or excessively paid, the treasurer of state shall place one thousand dollars collected in a separate fund in the state treasury for each school district. As required by the depletion of each fund, the treasurer of state shall place to the credit thereof an amount sufficient to make the total of the school district's fund at the time of such credit amount to one thousand dollars.
Effective Date: 07-01-1985 .
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