Chapter 5701: DEFINITIONS
- 5701.01 Person defined.
- 5701.02 Real property definitions.
- 5701.03 Personal property and business fixture defined.
- 5701.04 Money defined.
- 5701.05 Deposits defined.
- 5701.06 Investments defined.
- 5701.07 Credits, current accounts, prepaid items defined.
- 5701.08 Used in business, business defined.
- 5701.09 Other taxable intangibles, other intangible property defined.
- 5701.10 Income yield defined.
- 5701.11 References to Internal Revenue Code - election of taxable year.
- 5701.12 [Repealed].
- 5701.13 Home for the aged defined.
- 5701.14 Entity operating with nonprofit purpose defined - single member LLC.