Ohio Revised Code
Title 57 | Taxation
Chapter 5701 | Definitions

Section 5701.01 | Person Defined. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5701.02 | Real Property Definitions. - Effective: April 9, 2001 Latest Legislation: House Bill 672 -...

Section 5701.03 | Personal Property and Business Fixture Defined. - Effective: October 5, 1999 Latest Legislation: Senate Bill 3 -...

Section 5701.04 | Money Defined. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5701.05 | Deposits Defined. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5701.06 | Investments Defined. - Effective: January 1, 1983 Latest Legislation: House Bill 694 -...

Section 5701.07 | Credits, Current Accounts, Prepaid Items Defined. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5701.08 | Used in Business, Business Defined. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5701.09 | Other Taxable Intangibles, Other Intangible Property Defined. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5701.10 | Income Yield Defined. - Effective: July 30, 1984 Latest Legislation: House Bill 250 -...

Section 5701.11 | References to Internal Revenue Code - Election of Taxable Year. - Effective: September 13, 2022 Latest Legislation: Senate Bill 225, House...

Section 5701.12 | References to Consolidated Reports of Condition and Income or Call Report; References to Fr Y-9. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5701.13 | Home for the Aged Defined. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5701.14 | Entity Operating With Nonprofit Purpose Defined - Single Member Llc. - Effective: April 12, 2021 Latest Legislation: Senate Bill 276 -...