Effective: June 30, 1997
Latest Legislation: House Bill 215 - 122nd General Assembly
As used in Title LVII of the Revised Code, "person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.
Structure Ohio Revised Code
Section 5701.01 | Person Defined.
Section 5701.02 | Real Property Definitions.
Section 5701.03 | Personal Property and Business Fixture Defined.
Section 5701.04 | Money Defined.
Section 5701.05 | Deposits Defined.
Section 5701.06 | Investments Defined.
Section 5701.07 | Credits, Current Accounts, Prepaid Items Defined.
Section 5701.08 | Used in Business, Business Defined.
Section 5701.09 | Other Taxable Intangibles, Other Intangible Property Defined.
Section 5701.10 | Income Yield Defined.
Section 5701.11 | References to Internal Revenue Code - Election of Taxable Year.
Section 5701.13 | Home for the Aged Defined.
Section 5701.14 | Entity Operating With Nonprofit Purpose Defined - Single Member Llc.