Ohio Revised Code|Chapter 5747 | Income Tax

Section 5747.01 | Income tax 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 5747.058 | 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 of federal taxes.

Section 5747.064 | Taxation of video lottery terminal prizes.

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 5747.40 | 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 5747.78 | 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.