{"data":{"id":"us-oh/ohio-rev.-code-5701.01","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5701.01","heading":"Person defined.","body":"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.","path":["Title 57 Taxation","Chapter 5701 Definitions"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5701.01","current_through":"1997-06-30 (House Bill 215 - 122nd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"80c96f739dbae7a94ac6a8b0e0575f655c1a55c2bdcea4d0482a7a53dad65714","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5595.13","next":"us-oh/ohio-rev.-code-5701.02"},"notice":"GroundRules: Original legal text. Not legal advice."}