Source: http://codes.ohio.gov/orc/5751.01
Timestamp: 2019-04-25 08:01:31+00:00

Document:
Lawriter - ORC - 5751.01 Definitions.
(5) Is domiciled in this state as an individual or for corporate, commercial, or other business purposes.
(J) "Tangible personal property" has the same meaning as in section 5739.01 of the Revised Code.
(K) "Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended. Any term used in this chapter that is not otherwise defined has the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes unless a different meaning is clearly required. Any reference in this chapter to the Internal Revenue Code includes other laws of the United States relating to federal income taxes.
(L) "Calendar quarter" means a three-month period ending on the thirty-first day of March, the thirtieth day of June, the thirtieth day of September, or the thirty-first day of December.
(M) "Tax period" means the calendar quarter or calendar year on the basis of which a taxpayer is required to pay the tax imposed under this chapter.
(N) "Calendar year taxpayer" means a taxpayer for which the tax period is a calendar year.
(O) "Calendar quarter taxpayer" means a taxpayer for which the tax period is a calendar quarter.
(5) A person acting as an agent of the division of liquor control under section 4301.17 of the Revised Code.
(Q) "Received" includes amounts accrued under the accrual method of accounting.
(R) "Reporting person" means a person in a consolidated elected taxpayer or combined taxpayer group that is designated by that group to legally bind the group for all filings and tax liabilities and to receive all legal notices with respect to matters under this chapter, or, for the purposes of section 5751.04 of the Revised Code, a separate taxpayer that is not a member of such a group.
Amended by 132nd General Assembly File No. TBD, HB 133, §1, eff. 9/28/2018.
Amended by 131st General Assembly File No. TBD, SB 208, §1, eff. 2/15/2015.
Amended by 130th General Assembly File No. TBD, HB 492, §1, eff. 9/17/2014.
Amended by 130th General Assembly File No. 41, HB 72, §3, eff. 1/30/2014.
Amended by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013 and 7/1/2014.
Amended by 130th General Assembly File No. 2, SB 28, §1, eff. 3/22/2013.
Amended by 129th General AssemblyFile No.186, HB 510, §1, eff. 3/27/2013, applicable to tax periods beginning on or after January 1, 2014 except for a taxpayer that is a corporation or any other person directly or indirectly owned by one or more insurance companies subject to the tax imposed by section 5725.18 or Chapter 5729. of the Revised Code; for such taxpayers, the amendment applies to tax periods beginning on or after January 1, 2013.
Amended by 129th General AssemblyFile No.188, HB 472, §1, eff. 12/20/2012.
Amended by 129th General AssemblyFile No.117, HB 508, §1, eff. 9/6/2012.
Amended by 129th General AssemblyFile No.44, HB 277, §1, eff. 10/17/2011.
Effective Date: 06-30-2005; 03-30-2006; 2006 HB699 03-29-2007 .
Related Legislative Provision: See 131st General Assembly File No. TBD, HB 340, §803.30.
See 131st General Assembly File No. TBD, SB 208, §5.
See 131st General Assembly File No. TBD, HB 64, §803.310.
See 130th General Assembly File No. TBD, HB 492, §4.
See 130th General Assembly File No. 41, HB 72, §3.
See 130th General Assembly File No. 25, HB 59, §803.90.
See 129th General AssemblyFile No.186, HB 510, §5 .
See 129th General AssemblyFile No.186, HB 510, §4 .

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