reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5729.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.13 | Revocation of Right to Do Business.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Any company which violates sections 5729.07 to 5729.09, inclusive, of the Revised Code, shall, upon notice and satisfactory proof being made to the superintendent of insurance, have its authority to transact business in this state revoked for a period of not less than ninety days. Any insurance company whose license to do business in this state is revoked pursuant to this section shall not be again permitted to do business in this state until all taxes and penalties due from it have been paid, together with any expense that may be due under sections 5729.01 to 5729.15, inclusive, of the Revised Code. Such company shall only be readmitted to transact business in this state upon a complete recompliance with the laws in regard to the admission of such company.
Ohio Rev Code § 5729.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.14 | Right to Deny Admission to Companies Which Violate Laws.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When a foreign insurance company applies to the superintendent of insurance for admission to do business in this state, it shall not be admitted until it has paid all taxes and penalties assessed against it for the violation of the laws relating to insurance. If such foreign company has been reported to the superintendent as having violated any of the laws of this state relating to insurance, he shall make an examination of the books and records of the company seeking admission, and before granting a license to do business in this state, he shall require it to pay to the treasurer of state a penalty equal to twenty per cent of all premiums written in this state for the six years next preceding the date of request for admission, and upon which such taxes have not already been paid.
Ohio Rev Code § 5729.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.15 | Expenses of Inspection to Be Paid by Company.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The superintendent of insurance shall receive his necessary expenses as compensation for services rendered under sections 5729.01 to 5729.15, inclusive, of the Revised Code. Such sum shall be charged against the companies examined by him, and be collected by suit in any court of competent jurisdiction.
Ohio Rev Code § 5729.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.17 | Tax Credit for Insurer That Owns a Rehabilitation Tax Credit Certificate.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|(A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed a credit against the tax imposed by section 5729.03 of the Revised Code for an insurance company subject to that tax that is a certificate owner of a rehabilitation tax credit certificate issued under section 149.311 of the Revised Code. The credit shall equal twenty-five per cent of the dollar amount indicated on the certificate, but the amount of the credit allowed for any company for any year shall not exceed five million dollars. The credit shall be claimed in the calendar year specified in the certificate and in the order required under section 5729.98 of the Revised Code. If the credit exceeds the amount of tax otherwise due in that year, the excess shall be refunded to the company but, if any amount of the credit is refunded, the sum of the amount refunded and the amount applied to reduce the tax otherwise due in that year shall not exceed three million dollars. The company may carry forward any balance of the credit in excess of the amount claimed in that year for not more than five ensuing years, and shall deduct any amount claimed in any such year from the amount claimed in an ensuing year.(C) An insurance company claiming a credit under this section shall retain the rehabilitation tax credit certificate for four years following the end of the year in which the credit was claimed, and shall make the certificate available for inspection by the tax commissioner upon the request of the tax commissioner during that period.
Ohio Rev Code § 5729.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.18 | Transformational Mixed Use Development Tax Credit.

Effective: March 31, 2021|Latest Legislation:  Senate Bill 39 - 133rd General Assembly|There is allowed a credit against the tax imposed by section 5729.03 of the Revised Code for an insurance company subject to that tax that holds the rights to a tax credit certificate issued under section 122.09 of the Revised Code. The credit shall equal the dollar amount indicated on the certificate. The credit shall be claimed in the calendar year specified in the certificate and in the order required under section 5729.98 of the Revised Code. If the credit exceeds the amount of tax otherwise due in that year, the company may carry forward the excess for not more than five ensuing years, but the amount of the excess credit claimed against the tax for any year shall be deducted from the balance carried forward to the next year.
Ohio Rev Code § 5729.98 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.98 | Order of Claims for Tax Credits and Offsets.

Effective: March 27, 2020|Latest Legislation:  House Bill 197, Senate Bill 39 - 133rd General Assembly|(A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits and offsets against tax liability to which it is entitled in the following order: The credit for an insurance company or insurance company group under section 5729.031 of the Revised Code; The credit for eligible employee training costs under section 5729.07 of the Revised Code; The credit for purchases of qualified low-income community investments under section 5729.16 of the Revised Code; The nonrefundable job retention credit under division (B) of section 122.171 of the Revised Code; The nonrefundable credit for investments in rural business growth funds under section 122.152 of the Revised Code; The nonrefundable credit for contributing capital to a transformational mixed use development project under section 5729.18 of the Revised Code; The offset of assessments by the Ohio life and health insurance guaranty association against tax liability permitted by section 3956.20 of the Revised Code; The refundable credit for rehabilitating a historic building under section 5729.17 of the Revised Code; The refundable credit for Ohio job retention under former division (B)(2) or (3) of section 122.171 of the Revised Code as those divisions existed before September 29, 2015, the effective date of the amendment of this section by H.B. 64 of the 131st general assembly; The refundable credit for Ohio job creation under section 5729.032 of the Revised Code; The refundable credit under section 5729.08 of the Revised Code for losses on loans made under the Ohio venture capital program under sections 150.01 to 150.10 of the Revised Code. (B) For any credit except the refundable credits enumerated in this section, the amount of the credit for a taxable year shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating that credit. Nothing in this chapter shall be construed to allow a taxpayer to claim, directly or indirectly, a credit more than once for a taxable year.  The Legislative Service Commission presents the text of this section as a composite of the section as amended by multiple acts of the General Assembly. This presentation recognizes the principle stated in R.C. 1.52(B) that amendments are to be harmonized if reasonably capable of simultaneous operation.
Ohio Rev Code § 5731.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.02 | Rate of Tax - Credit.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|(A) A tax is hereby levied on the transfer of the taxable estate, determined as provided in section 5731.14 of the Revised Code, of every person dying on or after July 1, 1968, and before January 1, 2013, who at the time of death was a resident of this state, as follows:If the taxable estate is:The tax shall be:Not over $40,0002% of the taxable estateOver $40,000 but not over $100,000$800 plus 3% of the excess over $40,000Over $100,000 but not over $200,000$2,600 plus 4% of the excess over $100,000Over $200,000 but not over $300,000$6,600 plus 5% of the excess over $200,000Over $300,000 but not over $500,000$11,600 plus 6% of the excess over $300,000Over $500,000$23,600 plus 7% of the excess over $500,000. (B) A credit shall be allowed against the tax imposed by division (A) of this section equal to the lesser of five hundred dollars or the amount of the tax for persons dying on or after July 1, 1968, but before January 1, 2001; the lesser of six thousand six hundred dollars or the amount of the tax for persons dying on or after January 1, 2001, but before January 1, 2002; or the lesser of thirteen thousand nine hundred dollars or the amount of the tax for persons dying on or after January 1, 2002.
Ohio Rev Code § 5731.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.03 | Value of Gross Estate.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.
Ohio Rev Code § 5731.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.04 | Value of Gross Estate Includes Interest of Surviving Spouse.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The value of the gross estate shall include the value of all property, to the extent of any interest therein of the surviving spouse, existing on the date of the decedent's death as dower or curtesy or by virtue of a statute creating an estate in lieu of dower or curtesy.
Ohio Rev Code § 5731.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.05 | Value of Gross Estate Includes Transfers in Contemplation of Death.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) Except as provided in divisions (B) and (C) of this section, the value of the gross estate shall include the value of all property, to the extent of any interest in property, of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation of death.(B) Any transfer, except as provided in division (C) of this section, by trust or otherwise, made within a period of three years ending with the date of the decedent's death shall be deemed to have been made in contemplation of death, unless the contrary is shown. No transfer made before that three-year period shall be treated as having been made in contemplation of death.(C) This section does not apply to any of the following:(1) A bona fide sale for an adequate and full consideration in money or money's worth;(2) A transfer of property that would not be included in the decedent's gross estate if retained by the decedent until death;(3) The first ten thousand dollars of the transfers that were made by the decedent to each transferee, other than the spouse of the decedent, in each calendar year, but only to the extent that those transfers qualify as present interests under section 2503(b) and (c) of the Internal Revenue Code. The exclusion provided by division (C)(3) of this section does not apply to any portion of a transfer that is treated as being made by the spouse of the decedent under section 2513 of the Internal Revenue Code.(4) A transfer of property made to the spouse of the transferor, except as provided in section 5731.131 of the Revised Code;(5) Federal or state gift taxes paid with respect to any includible transfer.
Ohio Rev Code § 5731.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.06 | Value of Gross Estate Includes Transfers With Retention of Life Estate or Power of Appointment.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has at any time made a transfer, except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death the possession or enjoyment of, or the right to the income from, the property, or the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom.
Ohio Rev Code § 5731.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.07 | Value of Gross Estate Includes Transfers Conditioned on Survivorship or Reversionary Interest.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|(A) The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has at any time made a transfer, except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, if both of the following conditions exist:(1) Possession or enjoyment of the property can, through ownership of such interest, be obtained only by surviving the decedent; and(2) The decedent has retained a reversionary interest by the express terms of the instrument of transfer and the value of such reversionary interest immediately before the death of the decedent exceeds five per cent of the value of such property.(B) "Reversionary interest" includes a possibility that property transferred by the decedent may return to him or to his estate or become subject to a power of disposition by him and its value shall be determined immediately before the death of the decedent by the usual methods of valuation, including the use of tables of mortality and actuarial principles, under rules and regulations prescribed by the tax commissioner.
Ohio Rev Code § 5731.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.08 | Value of Gross Estate Includes Transfers Subject to Power to Alter, Amend, Revoke, or Terminate.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has made a transfer except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, where the enjoyment thereof was subject on the date of the decedent's death to any change through the exercise of a power, in whatever capacity exercisable, by the decedent alone or by the decedent in conjunction with any other person to alter, amend, revoke or terminate.
Ohio Rev Code § 5731.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.09 | Value of Gross Estate Includes Annuity.

Effective: November 2, 1999|Latest Legislation:  House Bill 222 - 123rd General Assembly|(A) Except as provided in division (B) of this section, the value of the gross estate includes the value of an annuity or other payment receivable by a beneficiary by reason of surviving the decedent under any form of contract or agreement under which an annuity or similar payment was payable to the decedent, or the decedent possessed the right to receive such annuity or payment, either alone or in conjunction with another, for the decedent's life or for any period not ascertainable without reference to the decedent's death, or for any period which does not in fact end before the decedent's death.However, the value of the gross estate includes only such part of the value of the annuity or other payment receivable under the contract or agreement as is proportionate to that part of the purchase price of the contract or agreement contributed by the decedent. The value of the gross estate does not include the part of the value of the annuity or other payment as is proportionate to the part of the purchase price of the contract or agreement contributed by the employer or former employer of the decedent, whether to an employee's trust or fund forming part of a pension, annuity, retirement, bonus, or profit-sharing plan or otherwise, if the contributions were made by reason of the decedent's employment.(B) The value of the gross estate does not include the value of a pension or annuity accruing to any person under federal employment, including service in the armed forces, or the value of an annuity or other payment from the Ohio police and fire pension fund created by section 742.02 of the Revised Code, the Ohio public safety officers death benefit fund created by section 742.62 of the Revised Code, the state highway patrol retirement system created by section 5505.02 of the Revised Code, the public employees retirement system created by section 145.03 of the Revised Code, the state teachers retirement system created by section 3307.03 of the Revised Code, and the school employees retirement system created by section 3309.03 of the Revised Code.
Ohio Rev Code § 5731.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.10 | Value of Gross Estate Includes Joint and Survivorship Property.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|(A) The value of the gross estate shall include the value of all property, to the extent of the interest therein held by the decedent and any person jointly, so that upon the death of one of them, the survivor has or the survivors have a right to the immediate ownership or possession or enjoyment of the whole property, except such part thereof as may be shown to have originally belonged to such other person or persons and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth.(B) When the person holding property jointly are a husband and wife, the amount includible in the gross estate shall be one-half the value of said property. When the property has been acquired by gift, bequest, devise, or inheritance by the decedent and any other person or persons as joint owners and their interests are not otherwise specified or fixed by law, the amount includible in the gross estate shall be the value of a fractional part of said property determined by dividing the value of the property by the number of joint owners.
Ohio Rev Code § 5731.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.11 | Value of Gross Estate Includes Interests Subject to General Power of Appointment.

Effective: April 1, 1972|Latest Legislation:  Senate Bill 398 - 109th General Assembly|(A) The value of the gross estate shall include the value of all property, to the extent of any interest with respect to which the decedent has on the date of the decedent's death a general power of appointment, or with respect to which the decedent has at any time exercised or released such a power of appointment by a disposition which is of such nature that if it were a transfer of property owned by the decedent, such property would be includible in the decedent's gross estate under sections 5731.05 to 5731.08, inclusive, of the Revised Code. A disclaimer or renunciation of such power of appointment shall not be deemed an exercise or a release of such power.(B) For purposes of this section, "general power of appointment" means a power which is exercisable in favor of the decedent, his estate, his creditors, or the creditors of his estate.(C) For the purposes of this section, if a general power of appointment created on or before October 21, 1942, has been partially or completely released so that it is no longer a general power of appointment, any such release of such power is neither the release nor the exercise of a general power of appointment if such release occurred before November 1, 1951, or the donee of such power was under a legal disability to release such power on October 21, 1942, and such release occurred not later than six months after the termination of such legal disability.
Ohio Rev Code § 5731.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.12 | Value of Gross Estate Includes Insurance Payable to Estate.

Effective: July 24, 1986|Latest Legislation:  House Bill 139 - 116th General Assembly|The value of the gross estate shall include the value of all property to the extent of the amount receivable by the decedent's estate as insurance under policies on the life of the decedent. The value of the gross estate shall not include any amount receivable as insurance under policies on the life of the decedent by beneficiaries other than the decedent's estate, whether paid directly to those beneficiaries, to a testamentary, inter vivos, or employee benefit trust for their benefit, or to a guardian or custodian for the benefit of an incompetent or minor.
Ohio Rev Code § 5731.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.13 | Value of Gross Estate Includes Transfers for Less Than Adequate Consideration.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|(A) If any one of the transfers, trusts, interests, rights, or powers enumerated and described in sections 5731.05 to 5731.08, inclusive, and 5731.11 of the Revised Code, is made, created, exercised or relinquished for a consideration in money or money's worth, but is not a bona fide sale for an adequate and full consideration in money or money's worth, there shall be included in the gross estate only the excess of the fair market value of the property at the time of death otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.(B) For purposes of Chapter 5731. of the Revised Code, a relinquishment or promised relinquishment of dower or curtesy, or of a statutory estate created in lieu of dower or curtesy, or of other marital rights in the decedent's property or estate, shall not be considered to any extent a consideration "in money or money's worth."