Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) Except as provided in division (E)(3) of this section, every employer, including the state and its political subdivisions, maintaining an office or transacting business within this state and making payment of any compensation to an employee who is a taxpayer shall […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “State agency” means the general assembly, all courts, any department, division, institution, board, commission, authority, bureau, or other instrumentality of the state. (2) “Political subdivision” means a county, municipal corporation, township, school district, or other […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly As used in this section, “transferee” has the same meaning as in section 3770.10 of the Revised Code, and “recipient” includes a transferee. (A)(1) Before making any other deduction required by Chapter 3770. of the Revised Code, the state lottery commission shall […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly The requirements imposed under this section are in addition to the municipal income tax withholding requirements under section 718.031 of the Revised Code. As used in this section, “sports gaming proprietor” and “sports gaming facility” have the same meanings as in section […]
Effective: March 23, 2022 Latest Legislation: House Bill 29 – 134th General Assembly The requirements imposed under this section are in addition to the municipal income tax withholding requirements under section 718.031 of the Revised Code. (A) As used in this section: (1) “Video lottery terminal” has the same meaning as in section 3770.21 of […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) If a taxpayer has elected under section 4141.321 of the Revised Code to have the director of job and family services deduct and withhold state income tax from the unemployment compensation benefits payable to the taxpayer, the director shall deduct and […]
Effective: March 24, 2021 Latest Legislation: Senate Bill 201 – 133rd General Assembly (A) As used in this section: (1) “Partial weekly withholding period” means a period during which an employer directly, indirectly, or constructively pays compensation to, or credits compensation to the benefit of, an employee, and that consists of a consecutive Saturday, Sunday, […]
Effective: November 2, 1999 Latest Legislation: House Bill 222 – 123rd General Assembly (A) As used in this section: (1) “Retirement system” means the public employees retirement system, state teachers retirement system, school employees retirement system, Ohio police and fire pension fund, state highway patrol retirement system, and any municipal retirement system. (2) “Benefits” means […]
Effective: June 30, 1997 Latest Legislation: House Bill 215 – 122nd General Assembly (A) Any employer required by section 5747.07 of the Revised Code to remit undeposited taxes by electronic funds transfer shall do so in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code and […]
Effective: June 14, 2022 Latest Legislation: Senate Bill 246 – 134th General Assembly An annual return with respect to the tax imposed by section 5747.02 of the Revised Code and each tax imposed under Chapter 5748. of the Revised Code shall be made by every taxpayer for any taxable year for which the taxpayer is […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Electronic technology” means electronic technology acceptable to the tax commissioner under division (B) of this section. (2) “Original tax return” means any report, return, or other tax document required to be filed under this chapter […]
Effective: June 21, 2002 Latest Legislation: Senate Bill 143 – 124th General Assembly The tax commissioner may not require the taxpayer, as a part of the taxpayer’s personal income tax return, to report or pay use tax for any purchase made during the tax year on which the taxpayer has paid any sales tax to […]
Effective: September 28, 2018 Latest Legislation: House Bill 133 – 132nd General Assembly (A) As used in this section: (1) “Estimated taxes” means the amount that the taxpayer estimates to be the taxpayer’s combined tax liability under this chapter and Chapter 5748. of the Revised Code for the current taxable year. (2) “Tax liability” means […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) As used in this section: (1) “Audited partnership” means a partnership subject to an examination by the internal revenue service pursuant to subchapter C, chapter 63, subtitle F of the Internal Revenue Code resulting in a federal adjustment. (2)(a) “Direct investor” […]
Effective: September 13, 2022 Latest Legislation: Senate Bill 231 (GA 134), Senate Bill 246 (GA 134) (A) The tax commissioner shall refund to employers, qualifying entities, electing pass-through entities, or taxpayers subject to a tax imposed under section 5733.41, 5747.02, 5747.38, or 5747.41, or Chapter 5748. of the Revised Code the amount of any overpayment […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly For payment of any refund of school district income taxes illegally, erroneously, or excessively paid, the treasurer of state shall place one thousand dollars collected in a separate fund in the state treasury for each school district. As required by the depletion […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) Any taxpayer claiming a refund under section 5747.11 of the Revised Code who wishes to contribute any part of the taxpayer’s refund to the natural areas and preserves fund created in section 1517.11 of the Revised Code, the nongame and endangered […]
Effective: April 7, 2021 Latest Legislation: Senate Bill 10 – 133rd General Assembly (A) If a person entitled to a refund under section 5747.11 or 5747.13 of the Revised Code is indebted for any of the following, the amount refundable may be applied in satisfaction of the debt: (1) To this state for any tax, […]
Effective: March 22, 2001 Latest Legislation: Senate Bill 180 – 123rd General Assembly (A) In accordance with sections 3123.821 to 3123.823 of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and then implementing procedures for the collection of overdue child support from refunds of paid […]
Effective: December 31, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) The tax commissioner, in accordance with section 5101.184 of the Revised Code, shall cooperate with the director of job and family services to collect overpayments of assistance under Chapter 5107., former Chapter 5115., former Chapter 5113., or section 5101.54 of the […]
