Ohio Chapter 5747 — Income Tax

110 sections hosted, reproduced from the official public-domain source.

Ohio Rev. Code Ann. § 5747.01— Definitions
Ohio Rev. Code Ann. § 5747.02— Tax rates
Ohio Rev. Code Ann. § 5747.03— Distributing income tax revenue
Ohio Rev. Code Ann. § 5747.04— Attributing tax receipts to county
Ohio Rev. Code Ann. § 5747.05— Tax credits
Ohio Rev. Code Ann. § 5747.06— Employer's duty to withhold tax
Ohio Rev. Code Ann. § 5747.07— Employers to file return and pay withholding
Ohio Rev. Code Ann. § 5747.08— Filing income tax return
Ohio Rev. Code Ann. § 5747.09— Declaration of estimated taxes
Ohio Rev. Code Ann. § 5747.10— Amended returns
Ohio Rev. Code Ann. § 5747.011— Gain or loss included in trust's Ohio taxable income
Ohio Rev. Code Ann. § 5747.11— Refunds - interest
Ohio Rev. Code Ann. § 5747.012— Tax treatment of qualifying investment income from pass-through entity
Ohio Rev. Code Ann. § 5747.12— Applying refund to satisfy debt to state
Ohio Rev. Code Ann. § 5747.013— Calculating a trust's modified Ohio taxable income
Ohio Rev. Code Ann. § 5747.13— Liability of employer for failure to file return or collect or remit tax
Ohio Rev. Code Ann. § 5747.14— Imposing jeopardy assessments
Ohio Rev. Code Ann. § 5747.15— Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim
Ohio Rev. Code Ann. § 5747.16— Secretary of state agent for service of process on nonresidents
Ohio Rev. Code Ann. § 5747.17— Maintaining records
Ohio Rev. Code Ann. § 5747.18— Powers of tax commissioner
Ohio Rev. Code Ann. § 5747.19— Filing incomplete, false, and fraudulent returns
Ohio Rev. Code Ann. § 5747.20— Allocating nonbusiness income or deduction
Ohio Rev. Code Ann. § 5747.021— School district income tax
Ohio Rev. Code Ann. § 5747.21— Apportioning business income or deduction
Ohio Rev. Code Ann. § 5747.022— Tax credits for exemptions
Ohio Rev. Code Ann. § 5747.22— Apportioning and allocating income and deductions of pass-through entities
Ohio Rev. Code Ann. § 5747.023— Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action
Ohio Rev. Code Ann. § 5747.23— Taxing trust income
Ohio Rev. Code Ann. § 5747.024— Military pay not included in adjusted gross income
Ohio Rev. Code Ann. § 5747.24— Presumption of domicile
Ohio Rev. Code Ann. § 5747.025— Personal exemptions
Ohio Rev. Code Ann. § 5747.026— Extensions for filing and payment by members called to active duty
Ohio Rev. Code Ann. § 5747.26— Lead abatement tax credit
Ohio Rev. Code Ann. § 5747.27— Credit for displaced worker who pays for job training to enhance ability to get new job
Ohio Rev. Code Ann. § 5747.28— Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes
Ohio Rev. Code Ann. § 5747.30— Exemption for nonresident pass-through entities as to commercial printing
Ohio Rev. Code Ann. § 5747.031— Separate reporting of business and nonbusiness income tax revenues
Ohio Rev. Code Ann. § 5747.38— Pass-through entity income tax
Ohio Rev. Code Ann. § 5747.39— Pass-through entity owner credit
Ohio Rev. Code Ann. § 5747.40— Definitions relating to qualified pass-through entities
Ohio Rev. Code Ann. § 5747.41— Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary
Ohio Rev. Code Ann. § 5747.42— Filing annual return
Ohio Rev. Code Ann. § 5747.43— Filing estimated tax return and making estimated payments
Ohio Rev. Code Ann. § 5747.44— Tax payment by electronic funds transfer
Ohio Rev. Code Ann. § 5747.45— Taxable year; method of accounting; amended reports with payment or application for refund
Ohio Rev. Code Ann. § 5747.46— Library and local government support fund definitions
Ohio Rev. Code Ann. § 5747.47— Estimating, certifying and distributing of county's share of library and local government support fund
Ohio Rev. Code Ann. § 5747.48— Distribution of county library and local government support fund
Ohio Rev. Code Ann. § 5747.49— Prohibiting later performance of duties
Ohio Rev. Code Ann. § 5747.50— Apportioning local government fund to political subdivision or eligible taxing district
Ohio Rev. Code Ann. § 5747.51— Allocating local government fund to county undivided local government funds
Ohio Rev. Code Ann. § 5747.52— Calculating subdivision share of undivided local government fund
Ohio Rev. Code Ann. § 5747.53— Apportionment of undivided local government fund of county under an alternative method or on a formula basis
Ohio Rev. Code Ann. § 5747.054— Tax credit based on federal dependent care credit
Ohio Rev. Code Ann. § 5747.54— Failure to certify percentage share of the undivided local government fund
Ohio Rev. Code Ann. § 5747.055— Tax credit for retirement income
Ohio Rev. Code Ann. § 5747.55— Appealing county budget commission action
Ohio Rev. Code Ann. § 5747.057— Tax credit for career-technical education program employees
Ohio Rev. Code Ann. § 5747.058— Tax credits to foster job creation or retention
Ohio Rev. Code Ann. § 5747.059— Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities
Ohio Rev. Code Ann. § 5747.60— Delegating investigation powers of tax commissioner
Ohio Rev. Code Ann. § 5747.061— Withholding tax from wages of nonresident employees
Ohio Rev. Code Ann. § 5747.062— Withholding tax from state lottery winnings
Ohio Rev. Code Ann. § 5747.063— Withholding from casino and sports gaming winnings
Ohio Rev. Code Ann. § 5747.064— Withholding from video lottery and sports gaming winnings
Ohio Rev. Code Ann. § 5747.065— Income tax withholding from unemployment compensation benefits
Ohio Rev. Code Ann. § 5747.66— Credit for any individual who is the certificate owner of a tax credit certificate
Ohio Rev. Code Ann. § 5747.70— Deductions for contributions to college savings programs
Ohio Rev. Code Ann. § 5747.071— Withholding tax from retirement benefits
Ohio Rev. Code Ann. § 5747.71— Earned income tax credit
Ohio Rev. Code Ann. § 5747.072— Employers remitting taxes by electronic funds transfer
Ohio Rev. Code Ann. § 5747.72— Credit for home instruction expenses
Ohio Rev. Code Ann. § 5747.073— Bulk filer registration
Ohio Rev. Code Ann. § 5747.73— Credit for donations to scholarship organizations
Ohio Rev. Code Ann. § 5747.75— Credit for dependents who attend nonchartered nonpublic school
Ohio Rev. Code Ann. § 5747.76— Refundable income tax credit for owner of RC 149.311 certificate
Ohio Rev. Code Ann. § 5747.77— Beginning farmer tax credits
Ohio Rev. Code Ann. § 5747.78— Deductions for amounts contributed to ABLE savings account
Ohio Rev. Code Ann. § 5747.79— Deduction for capital gains from sale of business
Ohio Rev. Code Ann. § 5747.80— Issuance of tax credits by Ohio venture capital authority
Ohio Rev. Code Ann. § 5747.81— Tax credit for holders of small business investment certificate
Ohio Rev. Code Ann. § 5747.082— Use of electronic filing by tax preparers
Ohio Rev. Code Ann. § 5747.82— Tax credit for holders of commercial driver training certificate
Ohio Rev. Code Ann. § 5747.083— Report or payment of use tax on personal income tax return
Ohio Rev. Code Ann. § 5747.83— State low-income housing tax credit
Ohio Rev. Code Ann. § 5747.84— Tax credit for single-family housing development
Ohio Rev. Code Ann. § 5747.85— Homeownership savings account deduction
Ohio Rev. Code Ann. § 5747.86— Opportunity zone investment tax credit
Ohio Rev. Code Ann. § 5747.87— Transformational mixed use development tax credit
Ohio Rev. Code Ann. § 5747.98— Order for claiming credits
Ohio Rev. Code Ann. § 5747.99— Penalty
Ohio Rev. Code Ann. § 5747.112— Paying refund of school district income taxes
Ohio Rev. Code Ann. § 5747.113— Income tax refund contribution system
Ohio Rev. Code Ann. § 5747.121— Collecting child support from refunds
Ohio Rev. Code Ann. § 5747.122— Collecting overpayments of public assistance from refunds
Ohio Rev. Code Ann. § 5747.123— Collecting overpaid child support from refunds
Ohio Rev. Code Ann. § 5747.132— Eliminating interest or penalty on qualifying refund overpayment
Ohio Rev. Code Ann. § 5747.212— Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business
Ohio Rev. Code Ann. § 5747.221— Items of income and deductions not to be allocated or apportioned to Ohio
Ohio Rev. Code Ann. § 5747.231— Including taxpayer's entire distributive or proportionate share attributable to pass-through entity
Ohio Rev. Code Ann. § 5747.331— Nonrefundable credit equal to borrower's qualified research and development loan payments
Ohio Rev. Code Ann. § 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
Ohio Rev. Code Ann. § 5747.451— Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor
Ohio Rev. Code Ann. § 5747.453— Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax
Ohio Rev. Code Ann. § 5747.501— Estimating and certifying amount for distribution into local government fund
Ohio Rev. Code Ann. § 5747.502— Reports on fines resulting from traffic law photo-monitoring devices
Ohio Rev. Code Ann. § 5747.503— Payments to county undivided local government funds of supplement for townships
Ohio Rev. Code Ann. § 5747.504— Local government fund payment reduction for ranked choice voting
Ohio Rev. Code Ann. § 5747.505— Application of multiple local government fund payment reductions