Browse Ohio
Read the original sections, or search by topic.
- Ohio Rev. Code § 5743.51 · Tax on tobacco and vapor products received by distributor or sold by manufacturer to retail dealer.
- Ohio Rev. Code § 5743.511 · County tobacco and vapor products tax.
- Ohio Rev. Code § 5743.52 · Filing monthly return with payment.
- Ohio Rev. Code § 5743.521 · County tobacco and vapor products floor tax.
- Ohio Rev. Code § 5743.53 · Refunds - credits.
- Ohio Rev. Code § 5743.54 · Maintaining records.
- Ohio Rev. Code § 5743.55 · Tax evasion.
- Ohio Rev. Code § 5743.56 · Liability for tax.
- Ohio Rev. Code § 5743.57 · Corporation's liability for tax.
- Ohio Rev. Code § 5743.58 · Levy against and sale of property of delinquent.
- Ohio Rev. Code § 5743.59 · Retail dealer - prohibited acts.
- Ohio Rev. Code § 5743.60 · Distribution of tobacco or vapor products with intent to avoid payment of tax.
- Ohio Rev. Code § 5743.61 · License required for distribution of tobacco or vapor products - suspension of license.
- Ohio Rev. Code § 5743.62 · Excise tax on seller of tobacco or vapor products to consumer.
- Ohio Rev. Code § 5743.621 · County tobacco and vapor products excise tax.
- Ohio Rev. Code § 5743.63 · Excise tax on storage, use or other consumption of tobacco or vapor products.
- Ohio Rev. Code § 5743.631 · County tobacco and vapor products use tax.
- Ohio Rev. Code § 5743.64 · Consent to transport tobacco or vapor products within state required.
- Ohio Rev. Code § 5743.65 · Failure of seller or consumer to file return or pay tax.
- Ohio Rev. Code § 5743.66 · Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports.
- Ohio Rev. Code § 5743.71 · Consent for consumer shipment of cigarettes not reasonably available.
- Ohio Rev. Code § 5743.99 · Penalty.
- Ohio Rev. Code § 5745.01 · Municipal taxation of electric light company income definitions.
- Ohio Rev. Code § 5745.02 · Determining taxpayer's state net income and portion taxable by municipal corporation.
- Ohio Rev. Code § 5745.03 · Filing annual report and remitting tax due - extensions.
- Ohio Rev. Code § 5745.031 · Written application to be a taxpayer.
- Ohio Rev. Code § 5745.04 · Filing declaration of estimated taxes - remittance.
- Ohio Rev. Code § 5745.041 · Paying taxes by electronic funds transfer.
- Ohio Rev. Code § 5745.05 · Quarterly payments of amounts certified to municipal corporations.
- Ohio Rev. Code § 5745.06 · Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
- Ohio Rev. Code § 5745.07 · Interest on unpaid taxes.
- Ohio Rev. Code § 5745.08 · Penalties assessed.
- Ohio Rev. Code § 5745.09 · Underpayments.
- Ohio Rev. Code § 5745.11 · Application for refund.
- Ohio Rev. Code § 5745.12 · Assessment for deficiencies.
- Ohio Rev. Code § 5745.13 · Adjustments to income apportionable to municipal corporation.
- Ohio Rev. Code § 5745.14 · Filing amended report based on adjustments to federal tax return.
- Ohio Rev. Code § 5745.15 · Maintaining records.
- Ohio Rev. Code § 5745.16 · Rules governing terms and conditions under which such reports or information shall be available for inspection.
- Ohio Rev. Code § 5747.01 · Definitions.
- Ohio Rev. Code § 5747.011 · Gain or loss included in trust's Ohio taxable income.
- Ohio Rev. Code § 5747.012 · Tax treatment of qualifying investment income from pass-through entity.
- Ohio Rev. Code § 5747.013 · Calculating a trust's modified Ohio taxable income.
- Ohio Rev. Code § 5747.02 · Tax rates.
- Ohio Rev. Code § 5747.021 · School district income tax.
- Ohio Rev. Code § 5747.022 · Tax credits for exemptions.
- Ohio Rev. Code § 5747.023 · Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action.
- Ohio Rev. Code § 5747.024 · Military pay not included in adjusted gross income.
- Ohio Rev. Code § 5747.025 · Personal exemptions.
- Ohio Rev. Code § 5747.026 · Extensions for filing and payment by members called to active duty.
- Ohio Rev. Code § 5747.03 · Distributing income tax revenue.
- Ohio Rev. Code § 5747.031 · Separate reporting of business and nonbusiness income tax revenues.
- Ohio Rev. Code § 5747.04 · Attributing tax receipts to county.
- Ohio Rev. Code § 5747.05 · Tax credits.
- Ohio Rev. Code § 5747.054 · Tax credit based on federal dependent care credit.
- Ohio Rev. Code § 5747.055 · Tax credit for retirement income.
- Ohio Rev. Code § 5747.057 · Tax credit for career-technical education program employees.
- Ohio Rev. Code § 5747.058 · Tax credits to foster job creation or retention.
- Ohio Rev. Code § 5747.059 · Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities.
- Ohio Rev. Code § 5747.06 · Employer's duty to withhold tax.
- Ohio Rev. Code § 5747.061 · Withholding tax from wages of nonresident employees.
- Ohio Rev. Code § 5747.062 · Withholding tax from state lottery winnings.
- Ohio Rev. Code § 5747.063 · Withholding from casino and sports gaming winnings.
- Ohio Rev. Code § 5747.064 · Withholding from video lottery and sports gaming winnings.
- Ohio Rev. Code § 5747.065 · Income tax withholding from unemployment compensation benefits.
- Ohio Rev. Code § 5747.07 · Employers to file return and pay withholding.
- Ohio Rev. Code § 5747.071 · Withholding tax from retirement benefits.
- Ohio Rev. Code § 5747.072 · Employers remitting taxes by electronic funds transfer.
- Ohio Rev. Code § 5747.073 · Bulk filer registration.
- Ohio Rev. Code § 5747.08 · Filing income tax return.
- Ohio Rev. Code § 5747.082 · Use of electronic filing by tax preparers.
- Ohio Rev. Code § 5747.083 · Report or payment of use tax on personal income tax return.
- Ohio Rev. Code § 5747.09 · Declaration of estimated taxes.
- Ohio Rev. Code § 5747.10 · Amended returns.
- Ohio Rev. Code § 5747.11 · Refunds - interest.
- Ohio Rev. Code § 5747.112 · Paying refund of school district income taxes.
- Ohio Rev. Code § 5747.113 · Income tax refund contribution system.
- Ohio Rev. Code § 5747.12 · Applying refund to satisfy debt to state.
- Ohio Rev. Code § 5747.121 · Collecting child support from refunds.
- Ohio Rev. Code § 5747.122 · Collecting overpayments of public assistance from refunds.
- Ohio Rev. Code § 5747.123 · Collecting overpaid child support from refunds.
- Ohio Rev. Code § 5747.13 · Liability of employer for failure to file return or collect or remit tax.
- Ohio Rev. Code § 5747.132 · Eliminating interest or penalty on qualifying refund overpayment.
- Ohio Rev. Code § 5747.14 · Imposing jeopardy assessments.
- Ohio Rev. Code § 5747.15 · Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim.
- Ohio Rev. Code § 5747.16 · Secretary of state agent for service of process on nonresidents.
- Ohio Rev. Code § 5747.17 · Maintaining records.
- Ohio Rev. Code § 5747.18 · Powers of tax commissioner.
- Ohio Rev. Code § 5747.19 · Filing incomplete, false, and fraudulent returns.
- Ohio Rev. Code § 5747.20 · Allocating nonbusiness income or deduction.
- Ohio Rev. Code § 5747.21 · Apportioning business income or deduction.
- Ohio Rev. Code § 5747.212 · Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business.
- Ohio Rev. Code § 5747.22 · Apportioning and allocating income and deductions of pass-through entities.
- Ohio Rev. Code § 5747.221 · Items of income and deductions not to be allocated or apportioned to Ohio.
- Ohio Rev. Code § 5747.23 · Taxing trust income.
- Ohio Rev. Code § 5747.231 · Including taxpayer's entire distributive or proportionate share attributable to pass-through entity.
- Ohio Rev. Code § 5747.24 · Presumption of domicile.
- Ohio Rev. Code § 5747.26 · Lead abatement tax credit.
- Ohio Rev. Code § 5747.27 · Credit for displaced worker who pays for job training to enhance ability to get new job.
- Ohio Rev. Code § 5747.28 · Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes.