GroundRules
Ohio Rev. Code § 5701.01: Person defined.
Where this section sits in the code
- Title 57 Taxation
- Chapter 5701 Definitions
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.
Collected 2026-09-14T19:24:41Z. Source file · JSON