Ohio Revised Code
Chapter 5747 | Income Tax
Section 5747.17 | Maintaining Records.

Ohio Revised Code

Title 57 | Taxation

Chapter 5747 | Income Tax

Section 5747.01 | Definitions.

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 5747.02 | Tax Rates.

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 5747.03 | Distributing Income Tax Revenue.

Section 5747.031 | Separate Reporting of Business and Nonbusiness Income Tax Revenues.

Section 5747.04 | Attributing Tax Receipts to County.

Section 5747.05 | Tax Credits.

Section 5747.054 | Tax Credit Based on Federal Dependent Care Credit.

Section 5747.055 | Tax Credit for Retirement Income.

Section 5747.057 | Tax Credit for Career-Technical Education Program Employees.

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 5747.06 | Employer's Duty to Withhold Tax.

Section 5747.061 | Withholding Tax From Wages of Nonresident Employees.

Section 5747.062 | Withholding Tax From State Lottery Winnings.

Section 5747.063 | Withholding From Casino and Sports Gaming Winnings.

Section 5747.064 | Withholding From Video Lottery and Sports Gaming Winnings.

Section 5747.065 | Deduction and Withholding of State Income Tax From Unemployment Compensation Benefits.

Section 5747.07 | Employers to File Return and Pay Withholding.

Section 5747.071 | Withholding Tax From Retirement Benefits.

Section 5747.072 | Employers Remitting Taxes by Electronic Funds Transfer.

Section 5747.08 | Filing Income Tax Return.

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 5747.09 | Declaration of Estimated Taxes.

Section 5747.10 | Amended Returns.

Section 5747.11 | Refunds - Interest.

Section 5747.112 | Paying Refund of School District Income Taxes.

Section 5747.113 | Income Tax Refund Contribution System.

Section 5747.12 | Applying Refund to Satisfy Debt to State.

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 5747.13 | Liability of Employer for Failure to File Return or Collect or Remit Tax.

Section 5747.132 | Eliminating Interest or Penalty on Qualifying Refund Overpayment.

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 5747.212 | Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-Held Business.

Section 5747.22 | Apportioning and Allocating Income and Deductions of Pass-Through Entities.

Section 5747.221 | Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio.

Section 5747.23 | Taxing Trust Income.

Section 5747.231 | Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-Through Entity.

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 5747.331 | Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments.

Section 5747.37 | Credit for Legally Adopted Minor Child.

Section 5747.38 | Pass-Through Entity Income Tax.

Section 5747.39 | Pass-Through Entity Owner Credit.

Section 5747.40 | Definitions Relating to Qualified Pass-Through Entities.

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 5747.41 | 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 5747.451 | 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 5747.46 | 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 5747.501 | 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.

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 | Credit for Home Instruction Expenses.

Section 5747.73 | Credit for Donations to Scholarship Organizations.

Section 5747.75 | Credit for Dependents Who Attend Nonchartered Nonpublic School.

Section 5747.76 | Refundable Income Tax Credit for Owner of Rc 149.311 Certificate.

Section 5747.77 | Beginning Farmer Tax Credits.

Section 5747.78 | Deductions for Amounts Contributed to Able Savings Account.

Section 5747.79 | Deduction for Capital Gains From Sale of Business.

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.