Chapter 5747: INCOME TAX
- 5747.01 [Effective Until 9/10/2010] Income tax definitions.
- 5747.011 Gain or loss included in trust's Ohio taxable income.
- 5747.012 Tax treatment of qualifying investment income from pass-through entity.
- 5747.013 Calculating a trust's modified Ohio taxable income.
- 5747.02 [Effective Until 9/10/2010] Tax rates.
- 5747.021 School district income tax.
- 5747.022 Tax credits for exemptions.
- 5747.023 Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristice or military action.
- 5747.024 Military pay not included in adjusted gross income.
- 5747.025 Personal exemptions.
- 5747.026 Extensions for filing and payment by members called to active duty.
- 5747.03 Distributing income tax revenue.
- 5747.04 Attributing tax receipts to county.
- 5747.05 Tax credits.
- 5747.051 Tax credit for property used in refining or manufacturing.
- 5747.052 [Repealed].
- 5747.053 [Repealed].
- 5747.054 Tax credit based on federal dependent care credit.
- 5747.055 Tax credit for retirement income.
- 5747.056 Tax credit for persons with Ohio AGI of $10,000 or less.
- 5747.057 Tax credit for increase in export sales.
- 5747.058 Tax credits to foster job creation or retention.
- 5747.059 Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities.
- 5747.06 Employer's duty to withhold tax.
- 5747.061 Withholding tax from wages of nonresident employees.
- 5747.062 Withholding tax from state lottery winnings.
- 5747.063 [Effective 9/10/2010] Withholding of federal taxes.
- 5747.07 Employers to file return and pay withholding.
- 5747.071 Withholding tax from retirement benefits.
- 5747.072 Employers remitting taxes by electronic funds transfer.
- 5747.08 Filing income tax return.
- 5747.081 Designating contribution to political party fund.
- 5747.082 Use of electronic filing by tax preparers.
- 5747.083 Report or payment of use tax on personal income tax return.
- 5747.09 Declaration of estimated taxes.
- 5747.10 Amended returns.
- 5747.11 Refunds - interest.
- 5747.111 [Repealed].
- 5747.112 Paying refund of school district income taxes.
- 5747.113 Income tax refund contribution system.
- 5747.12 Applying refund to satisfy debt to state.
- 5747.121 Collecting child support from refunds.
- 5747.122 Collecting overpayments of public assistance from refunds.
- 5747.123 Collecting overpaid child support from refunds.
- 5747.13 Liability of employer for failure to file return or collect or remit tax.
- 5747.131 [Repealed].
- 5747.132 Eliminating interest or penalty on qualifying refund overpayment.
- 5747.14 Imposing jeopardy assessments.
- 5747.15 Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim.
- 5747.16 Secretary of state agent for service of process on nonresidents.
- 5747.17 Maintaining records.
- 5747.18 Powers of tax commissioner.
- 5747.181 [Repealed].
- 5747.19 Filing incomplete, false, and fraudulent returns.
- 5747.20 [Effective Until 9/10/2010] Allocating nonbusiness income or deduction.
- 5747.21 Apportioning business income or deduction.
- 5747.211 Apportioning financial institution income or deduction.
- 5747.212 Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business.
- 5747.22 Apportioning and allocating income and deductions of pass-through entities.
- 5747.221 Items of income and deductions not to be allocated or apportioned to Ohio.
- 5747.23 Taxing trust income.
- 5747.231 Including taxpayer's entire distributive or proportionate share attributable to pass-through entity.
- 5747.24 Presumption of domicile.
- 5747.25 [Repealed].
- 5747.26 Credit for purchase made 1-1-95 to 6-30-96 of new manufacturing machinery or equipment that taxpayer locates in this state and uses as manufacturer.
- 5747.261 Credit for purchase made 12-1-95 to 6-30-96 of new manufacturing machinery or equipment that taxpayer locates in this state and uses as manufacturer.
- 5747.27 Credit for displaced worker who pays for job training to enhance ability to get new job.
- 5747.28 Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes.
- 5747.29 Credit for contributions of money to candidates for statewide office or member of general assembly.
- 5747.30 Exemption for nonresident pass-through entities as to commercial printing.
- 5747.31 Credit for individual or estate that is a proprietor or a pass-through entity investor for purchase of new manufacturing machinery and equipment.
- 5747.32 Credit for economic redevelopment of distressed area.
- 5747.33 Credit for investment in eligible Ohio research and development and technology transfer companies.
- 5747.331 Nonrefundable credit equal to borrower's qualified research and development loan payments.
- 5747.34 Credit for pass-through entity providing day-care for children of employees.
- 5747.35 Credit for pass-through entity establishing day-care center for employees.
- 5747.36 Credit for pass-through entity reimbursing employee day-care expenses.
- 5747.37 Credit for legally adopted minor child.
- 5747.38 Credit for purchases lights and reflectors for installation on agricultural tractors to comply with statutory lighting and reflector requirements.
- 5747.39 Credit for investor in a pass-through entity for eligible employee training costs.
- 5747.40 Definitions relating to qualified pass-through entities.
- 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.
- 5747.41 Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary.
- 5747.42 Filing annual return.
- 5747.43 Filing estimated tax return and making estimated payments.
- 5747.44 Tax payment by electronic funds transfer.
- 5747.45 Taxable year; method of accounting; amended reports with payment or application for refund.
- 5747.451 Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor.
- 5747.452 [Repealed].
- 5747.453 Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax.
- 5747.46 Library and local government support fund definitions.
- 5747.47 Estimating, certifying and distributing of county's share of library and local government support fund.
- 5747.48 Distribution of county library and local government support fund.
- 5747.49 Prohibiting later performance of duties.
- 5747.50 Apportioning local government fund to political subdivision.
- 5747.501 Estimating and certifying amount for distribution into local government fund.
- 5747.51 Allocating local government fund to county undivided local government funds.
- 5747.511 [Repealed].
- 5747.52 Calculating subdivision share of undivided local government fund.
- 5747.53 Apportionment of undivided local government fund of county under an alternative method or on a formula basis.
- 5747.54 Failure to certify percentage share of the undivided local government fund.
- 5747.55 Appealing county budget commission action.
- 5747.60 Delegating investigation powers of tax commissioner.
- 5747.61 [Repealed].
- 5747.62 [Repealed].
- 5747.63 [Repealed].
- 5747.66 Credit for any individual who is the certificate owner of a tax credit certificate.
- 5747.70 Deductions for contributions to college savings programs.
- 5747.75 Credit for investing money in certified ethanol plant.
- 5747.76 Refundable income tax credit for owner of RC 149.311 certificate.
- 5747.77 Nonrefundable alternative fuel tax credit.
- 5747.80 Issuance of tax credits by Ohio venture capital authority.
- 5747.98 [Effective Until 9/10/2010] Order for claiming credits.
- 5747.99 Penalty.