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2025 Ohio Revised Code
Title 57 | Taxation
Chapter 5701 | Definitions
- Section 5701.01 | Person Defined.
- Section 5701.02 | Real Property Definitions.
- Section 5701.03 | Personal Property and Business Fixture Defined.
- Section 5701.04 | Money Defined.
- Section 5701.05 | Deposits Defined.
- Section 5701.06 | Investments Defined.
- Section 5701.07 | Credits, Current Accounts, Prepaid Items Defined.
- Section 5701.08 | Used in Business, Business Defined.
- Section 5701.09 | Other Taxable Intangibles, Other Intangible Property Defined.
- Section 5701.10 | Income Yield Defined.
- Section 5701.11 | References to Internal Revenue Code - Election of Taxable Year.
- Section 5701.12 | References to Consolidated Reports of Condition and Income or Call Report; References to Fr Y-9.
- Section 5701.13 | Home for the Aged Defined.
- Section 5701.14 | Entity Operating With Nonprofit Purpose Defined - Single Member Llc.
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