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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5701 | Definitions
Section 5701.01 | Person Defined.
Universal Citation: Ohio Rev Code § 5701.01 (2020)
Effective: June 30, 1997
Latest Legislation: House Bill 215 - 122nd General Assembly
As used in Title LVII of the Revised Code, "person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.
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