State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57475747.01 [Effective Until 9/10/2010] Income tax definitions.
5747.011 Gain or loss included in trust's Ohio taxable income.
5747.012 Tax treatment of qualifying investment income from pass-through entity.
5747.013 Calculating a trust's modified Ohio taxable income.
5747.02 [Effective Until 9/10/2010] Tax rates.
5747.021 School district income tax.
5747.022 Tax credits for exemptions.
5747.023 Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristice or military action.
5747.024 Military pay not included in adjusted gross income.
5747.025 Personal exemptions.
5747.026 Extensions for filing and payment by members called to active duty.
5747.03 Distributing income tax revenue.
5747.04 Attributing tax receipts to county.
5747.05 Tax credits.
5747.051 Tax credit for property used in refining or manufacturing.
5747.052 [Repealed].
5747.053 [Repealed].
5747.054 Tax credit based on federal dependent care credit.
5747.055 Tax credit for retirement income.
5747.056 Tax credit for persons with Ohio AGI of $10,000 or less.
5747.057 Tax credit for increase in export sales.
5747.058 Tax credits to foster job creation or retention.
5747.059 Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities.
5747.06 Employer's duty to withhold tax.
5747.061 Withholding tax from wages of nonresident employees.
5747.062 Withholding tax from state lottery winnings.
5747.063 [Effective 9/10/2010] Withholding of federal taxes.
5747.07 Employers to file return and pay withholding.
5747.071 Withholding tax from retirement benefits.
5747.072 Employers remitting taxes by electronic funds transfer.
5747.08 Filing income tax return.
5747.081 Designating contribution to political party fund.
5747.082 Use of electronic filing by tax preparers.
5747.083 Report or payment of use tax on personal income tax return.
5747.09 Declaration of estimated taxes.
5747.10 Amended returns.
5747.11 Refunds - interest.
5747.111 [Repealed].
5747.112 Paying refund of school district income taxes.
5747.113 Income tax refund contribution system.
5747.12 Applying refund to satisfy debt to state.
5747.121 Collecting child support from refunds.
5747.122 Collecting overpayments of public assistance from refunds.
5747.123 Collecting overpaid child support from refunds.
5747.13 Liability of employer for failure to file return or collect or remit tax.
5747.131 [Repealed].
5747.132 Eliminating interest or penalty on qualifying refund overpayment.
5747.14 Imposing jeopardy assessments.
5747.15 Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim.
5747.16 Secretary of state agent for service of process on nonresidents.
5747.17 Maintaining records.
5747.18 Powers of tax commissioner.
5747.181 [Repealed].
5747.19 Filing incomplete, false, and fraudulent returns.
5747.20 [Effective Until 9/10/2010] Allocating nonbusiness income or deduction.
5747.21 Apportioning business income or deduction.
5747.211 Apportioning financial institution income or deduction.
5747.212 Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business.
5747.22 Apportioning and allocating income and deductions of pass-through entities.
5747.221 Items of income and deductions not to be allocated or apportioned to Ohio.
5747.23 Taxing trust income.
5747.231 Including taxpayer's entire distributive or proportionate share attributable to pass-through entity.
5747.24 Presumption of domicile.
5747.25 [Repealed].
5747.26 Credit for purchase made 1-1-95 to 6-30-96 of new manufacturing machinery or equipment that taxpayer locates in this state and uses as manufacturer.
5747.261 Credit for purchase made 12-1-95 to 6-30-96 of new manufacturing machinery or equipment that taxpayer locates in this state and uses as manufacturer.
5747.27 Credit for displaced worker who pays for job training to enhance ability to get new job.
5747.28 Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes.
5747.29 Credit for contributions of money to candidates for statewide office or member of general assembly.
5747.30 Exemption for nonresident pass-through entities as to commercial printing.
5747.31 Credit for individual or estate that is a proprietor or a pass-through entity investor for purchase of new manufacturing machinery and equipment.
5747.32 Credit for economic redevelopment of distressed area.
5747.33 Credit for investment in eligible Ohio research and development and technology transfer companies.
5747.331 Nonrefundable credit equal to borrower's qualified research and development loan payments.
5747.34 Credit for pass-through entity providing day-care for children of employees.
5747.35 Credit for pass-through entity establishing day-care center for employees.
5747.36 Credit for pass-through entity reimbursing employee day-care expenses.
5747.37 Credit for legally adopted minor child.
5747.38 Credit for purchases lights and reflectors for installation on agricultural tractors to comply with statutory lighting and reflector requirements.
5747.39 Credit for investor in a pass-through entity for eligible employee training costs.
5747.40 Definitions relating to qualified pass-through entities.
5747.401 Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor.
5747.41 Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary.
5747.42 Filing annual return.
5747.43 Filing estimated tax return and making estimated payments.
5747.44 Tax payment by electronic funds transfer.
5747.45 Taxable year; method of accounting; amended reports with payment or application for refund.
5747.451 Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor.
5747.452 [Repealed].
5747.453 Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax.
5747.46 Library and local government support fund definitions.
5747.47 Estimating, certifying and distributing of county's share of library and local government support fund.
5747.48 Distribution of county library and local government support fund.
5747.49 Prohibiting later performance of duties.
5747.50 Apportioning local government fund to political subdivision.
5747.501 Estimating and certifying amount for distribution into local government fund.
5747.51 Allocating local government fund to county undivided local government funds.
5747.511 [Repealed].
5747.52 Calculating subdivision share of undivided local government fund.
5747.53 Apportionment of undivided local government fund of county under an alternative method or on a formula basis.
5747.54 Failure to certify percentage share of the undivided local government fund.
5747.55 Appealing county budget commission action.
5747.60 Delegating investigation powers of tax commissioner.
5747.61 [Repealed].
5747.62 [Repealed].
5747.63 [Repealed].
5747.66 Credit for any individual who is the certificate owner of a tax credit certificate.
5747.70 Deductions for contributions to college savings programs.
5747.75 Credit for investing money in certified ethanol plant.
5747.76 Refundable income tax credit for owner of RC 149.311 certificate.
5747.77 Nonrefundable alternative fuel tax credit.
5747.80 Issuance of tax credits by Ohio venture capital authority.
5747.98 [Effective Until 9/10/2010] Order for claiming credits.
5747.99 Penalty.
