PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
| Income Tax
Law
Ohio Revised Code
| Taxation
| Income Tax
Checkout our iOS App for a better way to browser and research.
Section
5747.01
| Income Tax Definitions.
Section
5747.02
| Tax Rates.
Section
5747.03
| Distributing Income Tax Revenue.
Section
5747.04
| Attributing Tax Receipts to County.
Section
5747.05
| Tax Credits.
Section
5747.06
| Employer's Duty to Withhold Tax.
Section
5747.07
| Employers to File Return and Pay Withholding.
Section
5747.08
| Filing Income Tax Return.
Section
5747.09
| Declaration of Estimated Taxes.
Section
5747.011
| Gain or Loss Included in Trust's Ohio Taxable Income.
Section
5747.012
| Tax Treatment of Qualifying Investment Income From Pass-Through Entity.
Section
5747.013
| Calculating a Trust's Modified Ohio Taxable Income.
Section
5747.021
| School District Income Tax.
Section
5747.022
| Tax Credits for Exemptions.
Section
5747.023
| Tax Credits for Armed Forces Member Killed in Combat or Military or Civilian Employee Killed in Terroristic or Military Action.
Section
5747.024
| Military Pay Not Included in Adjusted Gross Income.
Section
5747.025
| Personal Exemptions.
Section
5747.026
| Extensions for Filing and Payment by Members Called to Active Duty.
Section
5747.031
| Separate Reporting of Business and Nonbusiness Income Tax Revenues.
Section
5747.054
| Tax Credit Based on Federal Dependent Care Credit.
Section
5747.055
| Tax Credit for Retirement Income.
Section
5747.058
| Tax Credits to Foster Job Creation or Retention.
Section
5747.059
| Tax Credit for Ohio Withholding Tax Paid by One or More Qualifying Pass-Through Entities.
Section
5747.061
| Withholding Tax From Wages of Nonresident Employees.
Section
5747.062
| Withholding Tax From State Lottery Winnings.
Section
5747.063
| Withholding of Federal Taxes.
Section
5747.064
| Taxation of Video Lottery Terminal Prizes.
Section
5747.065
| Deduction and Withholding of State Income Tax From Unemployment Compensation Benefits.
Section
5747.071
| Withholding Tax From Retirement Benefits.
Section
5747.072
| Employers Remitting Taxes by Electronic Funds Transfer.
Section
5747.082
| Use of Electronic Filing by Tax Preparers.
Section
5747.083
| Report or Payment of Use Tax on Personal Income Tax Return.
Section
5747.10
| Amended Returns.
Section
5747.11
| Refunds - Interest.
Section
5747.12
| Applying Refund to Satisfy Debt to State.
Section
5747.13
| Liability of Employer for Failure to File Return or Collect or Remit Tax.
Section
5747.14
| Imposing Jeopardy Assessments.
Section
5747.15
| Failure to File or Remit Tax - Filing Frivolous, Dilatory or Fraudulent Claim.
Section
5747.16
| Secretary of State Agent for Service of Process on Nonresidents.
Section
5747.17
| Maintaining Records.
Section
5747.18
| Powers of Tax Commissioner.
Section
5747.19
| Filing Incomplete, False, and Fraudulent Returns.
Section
5747.20
| Allocating Nonbusiness Income or Deduction.
Section
5747.21
| Apportioning Business Income or Deduction.
Section
5747.22
| Apportioning and Allocating Income and Deductions of Pass-Through Entities.
Section
5747.23
| Taxing Trust Income.
Section
5747.24
| Presumption of Domicile.
Section
5747.26
| Lead Abatement Tax Credit.
Section
5747.27
| Credit for Displaced Worker Who Pays for Job Training to Enhance Ability to Get New Job.
Section
5747.28
| Credit for Purchase of Qualifying Property by Taxpayer Engaged in the Business of Producing Grapes.
Section
5747.29
| Political Campaign Contribution Tax Credit.
Section
5747.30
| Exemption for Nonresident Pass-Through Entities as to Commercial Printing.
Section
5747.37
| Credit for Legally Adopted Minor Child.
Section
5747.40
| Definitions Relating to Qualified Pass-Through Entities.
Section
5747.41
| Withholding Tax on Qualifying Pass-Through Entity or Trust Having Individual Qualifying Investor or Beneficiary.
Section
5747.42
| Filing Annual Return.
Section
5747.43
| Filing Estimated Tax Return and Making Estimated Payments.
Section
5747.44
| Tax Payment by Electronic Funds Transfer.
Section
5747.45
| Taxable Year; Method of Accounting; Amended Reports With Payment or Application for Refund.
Section
5747.46
| Library and Local Government Support Fund Definitions.
Section
5747.47
| Estimating, Certifying and Distributing of County's Share of Library and Local Government Support Fund.
Section
5747.48
| Distribution of County Library and Local Government Support Fund.
Section
5747.49
| Prohibiting Later Performance of Duties.
Section
5747.50
| Apportioning Local Government Fund to Political Subdivision or Eligible Taxing District.
Section
5747.51
| Allocating Local Government Fund to County Undivided Local Government Funds.
Section
5747.52
| Calculating Subdivision Share of Undivided Local Government Fund.
Section
5747.53
| Apportionment of Undivided Local Government Fund of County Under an Alternative Method or on a Formula Basis.
Section
5747.54
| Failure to Certify Percentage Share of the Undivided Local Government Fund.
Section
5747.55
| Appealing County Budget Commission Action.
Section
5747.60
| Delegating Investigation Powers of Tax Commissioner.
Section
5747.66
| Credit for Any Individual Who Is the Certificate Owner of a Tax Credit Certificate.
Section
5747.70
| Deductions for Contributions to College Savings Programs.
Section
5747.71
| Earned Income Tax Credit.
Section
5747.72
Section 5747.72
Section
5747.73
Section 5747.73
Section
5747.75
Section 5747.75
Section
5747.76
| Refundable Income Tax Credit for Owner of Rc 149.311 Certificate.
Section
5747.78
| Deductions for Amounts Contributed to Able Savings Account.
Section
5747.79
Section 5747.79
Section
5747.80
| Issuance of Tax Credits by Ohio Venture Capital Authority.
Section
5747.81
| Tax Credit for Holders of Small Business Investment Certificate.
Section
5747.98
| Order for Claiming Credits.
Section
5747.99
| Penalty.
Section
5747.112
| Paying Refund of School District Income Taxes.
Section
5747.113
| Income Tax Refund Contribution System.
Section
5747.121
| Collecting Child Support From Refunds.
Section
5747.122
| Collecting Overpayments of Public Assistance From Refunds.
Section
5747.123
| Collecting Overpaid Child Support From Refunds.
Section
5747.132
| Eliminating Interest or Penalty on Qualifying Refund Overpayment.
Section
5747.212
| Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-Held Business.
Section
5747.221
| Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio.
Section
5747.231
| Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-Through Entity.
Section
5747.331
| Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments.
Section
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.
Section
5747.451
| Requirements of Qualifying Entity Upon Retirement From Business, Voluntary Dissolution or Transfer to Successor.
Section
5747.453
| Personal Liability of Employee or Beneficiary Of, or Investor In, a Qualifying Entity for Failure to File Report or Pay Tax.
Section
5747.501
| Estimating and Certifying Amount for Distribution Into Local Government Fund.
Section
5747.502
| Reports on Fines Resulting From Traffic Law Photo-Monitoring Devices.
Section
5747.503
| Payments to County Undivided Local Government Funds of Supplement for Townships.