{"data":{"id":"us-oh/ohio-rev.-code-5709.041","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5709.041","heading":"Exemption of certain deposits.","body":"Deposits to the extent they represent funds required to be collected or withheld as taxes levied upon persons other than the depositor by federal, state or local governmental authority, and deposits not used in business to the extent they represent funds belonging beneficially to non-residents of Ohio, whether or not any such funds are on deposit in or outside of Ohio, are not subject to taxation.","path":["Title 57 Taxation","Chapter 5709 Taxable Property - Exemptions"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5709.041","current_through":"1955-09-29 (Senate Bill 374 - 101st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"9a9b220f88653b1f6c3f2f37bc8d3b426ce4a8d6f783b3c8ed632c78ec67358e","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5709.04","next":"us-oh/ohio-rev.-code-5709.05"},"notice":"GroundRules: Original legal text. Not legal advice."}