Section 5751.40 | Application for Qualifying Certificate to Be a Qualified Distribution Center.
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) As used in this section and division (F)(2)(z) of section 5751.01 of the Revised Code: (1) “Qualifying distribution center receipts” means receipts of a supplier from qualified property that is delivered to a qualified distribution center, multiplied by a quantity that […]
Section 5751.41 | Certification of Uranium Enrichment Zone.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section and division (F)(2)(gg) of section 5751.01 of the Revised Code: (1) “Qualified uranium receipts” means receipts from the sale, exchange, lease, loan, production, processing, or other disposition of uranium within a uranium enrichment zone certified by […]
Section 5751.42 | Integrated Supply Chains.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section and division (F)(2)(jj) of section 5751.01 of the Revised Code: (1) “Qualifying integrated supply chain receipts” means receipts of a qualified integrated supply chain vendor from the sale of qualified property delivered to, or integrated supply […]
Section 5751.50 | Claiming Refundable and Nonrefundable Credits.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) For tax periods beginning on or after January 1, 2008, a refundable credit granted by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before September […]
Section 5751.51 | Credit for Qualified Research Expenses.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section, “qualified research expenses” has the same meaning as in section 41 of the Internal Revenue Code. (B)(1) For calendar years beginning on or after January 1, 2008, a nonrefundable credit may be claimed under this chapter […]
Section 5751.12 | Records, Federal Returns, and Federal-State Reconciliation Computations.
Effective: September 10, 2012 Latest Legislation: House Bill 508, House Bill 487 – 129th General Assembly The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns and determinations, and computations reconciling federal income tax returns with the returns and reports required […]
Section 5751.20 | School District Tangible Property Tax Replacement Fund.
Effective: August 16, 2016 Latest Legislation: Senate Bill 310 – 131st General Assembly No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) As used in sections 5751.20 to 5751.22 of the Revised Code: (1) “School district,” “joint vocational school district,” “local taxing unit,” “recognized valuation,” “fixed-rate levy,” […]
Section 5751.21 | Payments to School Districts for Fixed-Rate and Fixed-Sum Levy Losses.
Effective: July 1, 2015 Latest Legislation: House Bill 64 – 131st General Assembly No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than the thirtieth day of July of 2007 through 2010, the department of education shall consult with the director of budget and management […]
Section 5751.22 | Distribution of Fixed-Sum Payments to Local Taxing Units.
Effective: July 1, 2015 Latest Legislation: House Bill 64 – 131st General Assembly No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than January 1, 2006, the tax commissioner shall compute the payments to be made to each local taxing unit, and to each public […]
Section 5751.31 | Direct Appeal on Constitutional Issues to Supreme Court.
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section 5703.60 of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the […]