reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5733.402 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.402 | Exemption for Pass-Through Entity Distributing Income and Gain to Investing Entity.

Effective: September 16, 1998|Latest Legislation:  House Bill 770 - 122nd General Assembly|(A) Notwithstanding section 5733.40, 5733.41, 5747.41, or 5747.43 of the Revised Code, but subject to divisions (B), (C), and (D) of this section, for taxable years beginning after 1997, a qualifying pass-through entity, hereinafter the "exempt entity," is not subject to the taxes imposed by and required to be paid under those sections with respect to distributive shares of income and gain that pass through from the qualifying pass-through entity to another qualifying pass-through entity, hereinafter the "investing entity," if the investing entity irrevocably acknowledges that it has nexus with this state under the Constitution of the United States during the exempt entity's entire taxable year.(B)(1) Division (A) of this section does not apply to the extent that the investing entity fails to make a good faith and reasonable effort to comply on a reasonably timely basis with section 5733.41 and sections 5747.41 to 5747.453 of the Revised Code.(2) The investing entity and the exempt entity bears the burden of establishing by a preponderance of the evidence that the investing entity made a good faith and reasonable effort to comply on a reasonably timely basis with section 5733.41 and sections 5747.41 to 5747.453 of the Revised Code.(3) This section does not modify, reduce, abate, defer, postpone, or bar the imposition of and the required payment of any fee, interest, or penalty otherwise due under Title LVII of the Revised Code.(C) Except as otherwise provided in division (D) of this section, nothing in this section shall be construed to deny the application of division (A) of this section to the distributive share of income and gain of an investing entity that, with respect to that distributive share, is itself an exempt entity with respect to another qualifying pass-through entity, hereinafter the "upper level investing entity," if the upper level investing entity irrevocably acknowledges that it has nexus with this state under the Constitution of the United States during the investing entity's entire taxable year. Division (B) of this section also applies to the upper level investing entity. This division applies regardless of the number of levels of investing entities.(D) An investing entity or upper level investing entity does not include an investment pass-through entity as defined in section 5733.401 of the Revised Code, and division (A) of this section does not apply with respect to any distributive shares of income or gain that pass through to an investment pass-through entity.
Ohio Rev Code § 5733.44 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.44 | Credit for Cost of Equipping Multi-Wheel Agricultural Tractors With Lights and Reflectors.

Effective: October 5, 2000|Latest Legislation:  House Bill 484 - 123rd General Assembly|There is hereby allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code for a farm that purchases lights and reflectors for installation on agricultural tractors to comply with the lighting and reflector requirements contained in section 4513.111 of the Revised Code. The credit shall equal the lesser of one thousand dollars or fifty per cent of the sum of the expenditures for the lights and reflectors that are made by the taxpayer during the period beginning on the effective date of this section and ending on the date that is one year after the effective date of this section, and shall be claimed for the taxable year during which the expenditures are made. The credit shall be claimed in the order prescribed by section 5733.98 of the Revised Code. The credit shall not exceed the amount of tax otherwise due under section 5733.06 of the Revised Code after deducting any other credits that precede the credit claimed under this section in that order.If the taxpayer is a direct or indirect investor in a pass-through entity that has purchased lights and reflectors to comply with section 4513.111 of the Revised Code, the investor may claim the investor's proportionate or distributive share of the credit allowed under this section.
Ohio Rev Code § 5733.47 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.47 | Refundable Franchise Tax Credit for Owner of Rc 149.311 Certificate.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th 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 refundable credit against the tax imposed under section 5733.06 of the Revised Code for a taxpayer 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 shall not exceed five million dollars. The credit shall be claimed for the tax year specified in the certificate and in the order required under section 5733.98 of the Revised Code. For purposes of making tax payments under this chapter, taxes equal to the amount of the refundable credit shall be considered to be paid to the state on the first day of the tax year.(C) A taxpayer claiming a credit under this section shall retain the rehabilitation tax credit certificate for four years following the end of the tax year to which the credit was applied, and shall make the certificate available for inspection by the tax commissioner upon the request of the tax commissioner during that period.(D) If, pursuant to division (G) of section 5733.01 of the Revised Code, a taxpayer no longer pays a tax under this chapter, the taxpayer may nonetheless file an annual report under section 5733.02 of the Revised Code and claim the refundable credit authorized by this section. Nothing in this division allows a taxpayer to claim the credit under this section more than once.(E) Nothing in this section limits or disallows pass-through treatment of the credit if the certificate owner is a pass-through entity. If the certificate owner is a pass-through entity, the amount of the credit allowed for the entity shall not exceed five million dollars, and the credit may be allocated among the entity's equity owners in proportion to their ownership interests or in such proportions or amounts as the equity owners mutually agree.
Ohio Rev Code § 5733.49 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.49 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Effective: June 5, 2006|Latest Legislation:  Senate Bill 321 - 126th General Assembly|Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed by section 5733.06 of the Revised Code. The credit shall be claimed for the tax year specified in the certificate issued by the authority and in the order required under section 5733.98 of the Revised Code.
Ohio Rev Code § 5733.56 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.56 | Nonrefundable Credit Equal to Cost Incurred by Company for Providing Telephone Service Program.

Effective: June 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|(A)(1) For tax year 2005, a taxpayer that provides any telephone service program to aid the communicatively impaired in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code. The amount of the credit is the cost incurred by the taxpayer for providing the telephone service program during its taxable year, excluding any costs incurred prior to July 1, 2004.(2) A taxpayer shall claim the credit under division (A)(1) of this section in the order required by section 5733.98 of the Revised Code. If the credit exceeds the total taxes due under section 5733.06 of the Revised Code for the tax year, after allowance for any other credits preceding this credit in the order set forth in section 5733.98 of the Revised Code, the commissioner shall credit the excess against taxes due under section 5733.06 of the Revised Code for succeeding tax years until the full amount of the credit is granted.(B) For each of tax years 2006, 2007, and 2008, a taxpayer that provides any telephone service program to aid the communicatively impaired in accessing the telephone network under section 4905.79 of the Revised Code is allowed a refundable credit against the tax imposed by section 5733.06 of the Revised Code. For each tax year, the amount of the credit is the cost incurred by the taxpayer during that tax year's taxable year for providing the telephone service program. No cost incurred with respect to the credit that is allowable for a tax year shall be considered for purposes of computing the credit allowable for any other tax year.(C) If the tax commissioner ascertains that any credit claimed pursuant to this section by a taxpayer was not correct, the commissioner shall ascertain the proper credit. No cost incurred after December 31, 2007, shall be considered for purposes of computing any credit allowed by this section.(D) Nothing in this section authorizes a taxpayer to claim a credit under this section for any costs incurred in providing a telephone service program for which it is either claiming a credit under former section 5727.44 of the Revised Code or receiving reimbursement for its costs under any other provision of the Revised Code.
Ohio Rev Code § 5733.57 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.57 | Nonrefundable Credit Equal to Product Obtained by Multiplying Applicable Percentage by Applicable Amount.

Effective: September 13, 2010|Latest Legislation:  Senate Bill 162 - 128th General Assembly|(A) As used in this section: (1) "Small telephone company" means a telephone company, existing as such as of January 1, 2003, with twenty-five thousand or fewer access lines for the calendar year immediately preceding the tax year, and is an "incumbent local exchange carrier" under 47 U.S.C. 251(h).(2) "Gross receipts tax amount" means the product obtained by multiplying four and three-fourths per cent by the amount of a small telephone company's taxable gross receipts, excluding the deduction of twenty-five thousand dollars, that the tax commissioner would have determined under section 5727.33 of the Revised Code for that small telephone company for the annual period ending on the thirtieth day of June of the calendar year immediately preceding the tax year, as that section applied in the measurement period from July 1, 2002, to June 30, 2003.(3) "Applicable percentage" means one hundred per cent for tax year 2005; eighty per cent for tax year 2006; sixty per cent for tax year 2007; forty per cent for tax year 2008; twenty per cent for tax year 2009; and zero per cent for each subsequent tax year thereafter.(4) "Applicable amount" means the amount resulting from subtracting the gross receipts tax amount from the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code for the tax year, without regard to any credits available to the small telephone company.(B)(1) Except as provided in division (B)(2) of this section, beginning in tax year 2005, a small telephone company is hereby allowed a nonrefundable credit against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code, equal to the product obtained by multiplying the applicable percentage by the applicable amount. The credit shall be claimed in the order required by section 5733.98 of the Revised Code.(2) If the applicable amount for a tax year is less than zero, a small telephone company shall not be allowed for that tax year the credit provided under this section.
Ohio Rev Code § 5733.59 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.59 | Credit Against Tax for Any Corporation That Is the Certificate Owner of a Tax Credit Certificate.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code. (B) There is allowed a credit against the tax imposed by section 5733.06 of the Revised Code for any corporation that is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the taxable year in which the certificate is issued by the director of development. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5733.98 of the Revised Code. If the credit amount exceeds the tax otherwise due under section 5733.06 of the Revised Code after deducting all other credits in that order, the excess shall be refunded.(C) If, pursuant to division (G) of section 5733.01 of the Revised Code, the corporation is not required to pay tax under this chapter, the corporation may file an annual report under section 5733.02 of the Revised Code and claim the credit authorized by this section. Nothing in this section allows a corporation to claim more than one credit per tax credit-eligible production.
Ohio Rev Code § 5733.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.99 | Penalty.

Effective: December 20, 1971|Latest Legislation:  House Bill 475 - 109th General Assembly|Whoever violates section 5733.21 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.
Ohio Rev Code § 5735.011 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.011 | Measurement of Liquid Natural Gas.

Effective: April 3, 2019|Latest Legislation:  House Bill 62 - 133rd General Assembly|For the purposes of this chapter, amounts of liquid natural gas and compressed natural gas shall be measured in gallon equivalents as follows:(A) The diesel gallon equivalent standard for liquid natural gas shall be the equivalent of one gallon of motor fuel;(B) The diesel gallon equivalent standard for compressed natural gas is one hundred thirty-nine and thirty one-hundredths cubic feet, which equals six and thirty-eight one-hundredths pounds.
Ohio Rev Code § 5735.022 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.022 | Application for Retail Dealer's License.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(A) A retail dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail dealer holds an unrevoked license, for each retail location, issued by the tax commissioner to engage in such business. To obtain a retail dealer's license, a person shall file with the tax commissioner an application sworn to under oath by that person. The application shall include the following:(1) The name under which the retail dealer will transact business within the state;(2) The location, including street number address, of the retail dealer's business within this state;(3) The name, address, and social security number of the owner, or the names, addresses, and social security numbers of the partners if such retail dealer is a partnership, or the names, addresses, and social security numbers of the principal officers if such retail dealer is a corporation or association;(4) Any other information the tax commissioner shall require.(B)(1) After a hearing as provided in division (B)(2) of this section, the tax commissioner may refuse to issue a license to transact business as a retail dealer in the state in the following circumstances:(a) The applicant has previously had a license issued pursuant to this chapter canceled for cause by the tax commissioner;(b) The tax commissioner believes that an application is not filed in good faith;(c) The applicant has previously violated any provision of this chapter;(d) The application is filed as a subterfuge by the applicant for the real person in interest who has previously had a license issued pursuant to this chapter canceled for cause by the tax commissioner or who has violated any provision of this chapter.(2) The tax commissioner shall conduct a hearing before refusing to issue a license to transact business as a retail dealer in the state in any of the circumstances described in division (B)(1) of this section. The applicant shall be given five days' notice, in writing, of the hearing. The applicant may appear in person or be represented by counsel, and may present testimony at the hearing.(C) When an application in proper form has been accepted for filing, the commissioner shall issue a license to transact business as a retail dealer in this state, subject to cancellation of such license as provided by law.(D) No person shall make a false or fraudulent statement on the application required by this section.
Ohio Rev Code § 5735.023 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.023 | Retail Service Station - Prohibited Acts.

Effective: September 29, 2000|Latest Legislation:  House Bill 612 - 123rd General Assembly|(A) No person operating a retail service station shall store, sell, or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station.(B) A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same location a retail pump that is connected to a bulk storage tank is not subject to division (A) of this section, except that the licensed motor fuel dealer shall pay the tax on all motor fuel dispensed through the retail pump.(C) Each day, or part thereof, that a person is in violation of division (A) or (B) of this section constitutes a separate offense for purposes of section 5735.99 of the Revised Code.
Ohio Rev Code § 5735.024 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.024 | Sale and Distribution Exceptions.

Effective: March 30, 2018|Latest Legislation:  House Bill 24 - 132nd General Assembly|(A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities.(B) The failure to register with the commissioner as an aviation fuel dealer does not relieve a person from the requirement to file returns under this title.(C) No person shall make a false or fraudulent statement on the application required by this section.(D) Each aviation fuel dealer shall file a report with the commissioner on or before the last day of each month for the preceding month. The commissioner shall adopt rules pursuant to Chapter 119. of the Revised Code specifying the information that shall be required to be included in the report. (E) If an aviation fuel dealer files a false monthly report of the information required by the commissioner or fails to file a monthly report as required by this section, the commissioner may revoke the license of the aviation fuel dealer and notify the aviation fuel dealer in writing of such revocation by certified mail sent to the last known address of the aviation fuel dealer appearing in the files of the commissioner.
Ohio Rev Code § 5735.025 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.025 | Prohibited Acts Generally.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or for which liability for those taxes has not accrued to the holder of an unrevoked motor fuel dealer's license.(B) No person shall evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. No person shall aid or abet any person to evade or attempt to evade in any manner a motor fuel tax imposed by this chapter. Each day, or part thereof, that a person evades or attempts to evade a motor fuel tax imposed by this chapter, or aids or abets any person to evade or attempt to evade a motor fuel tax imposed by this chapter, constitutes a separate offense for purposes of section 5735.99 of the Revised Code.
Ohio Rev Code § 5735.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.04 | Revocation or Cancellation of Dealer's License - Cancellation of Bond.

Effective: March 30, 2018|Latest Legislation:  House Bill 24 - 132nd General Assembly|If a motor fuel dealer files a false monthly report of the information required under section 5735.06 of the Revised Code, fails to file a monthly report as required by that section or section 5735.024 of the Revised Code, or fails to pay the full amount of the tax as required by the motor fuel laws of the state or as may be agreed upon by the tax commissioner and the motor fuel dealer, the commissioner may revoke the license of the motor fuel dealer, and notify the motor fuel dealer in writing of such revocation by certified mail sent to the last known address of the motor fuel dealer appearing on the files of the commissioner.The commissioner may cancel any license issued to any motor fuel dealer, and the cancellation shall become effective at the time that may be determined by the commissioner. The commissioner also may cancel the license of any motor fuel dealer upon sixty days' notice mailed to the last known address of the motor fuel dealer if the commissioner, upon investigation, finds that the person to whom the license has been issued is no longer engaged in the receipt, use, or sale of motor fuel as a motor fuel dealer, and has not been so engaged for the period of six months prior to the cancellation. No license shall be canceled upon the request of any motor fuel dealer unless the motor fuel dealer, prior to the date of cancellation, has paid to the state all motor fuel taxes payable or assumed by the motor fuel dealer under the laws of the state, together with all penalties and fines accruing by reason of any failure of the motor fuel dealer to make accurate reports of receipts of motor fuel or to pay the taxes and penalties.If the license of any motor fuel dealer is canceled by the commissioner as provided in this section, and if the motor fuel dealer has paid to the state all motor fuel taxes due and payable by the motor fuel dealer under the laws of the state, or assumed by the motor fuel dealer upon the receipt, sale, or use of motor fuel, together with all penalties accruing by reason of any failure on the part of the motor fuel dealer to make accurate reports or to pay the tax and penalties, then the commissioner shall cancel and surrender the bond theretofore filed by the motor fuel dealer.
Ohio Rev Code § 5735.041 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5735 | Motor Fuel Tax|Section 5735.041 | Revocation of License of Retail Dealer.

Effective: October 1, 1996|Latest Legislation:  House Bill 305 - 121st General Assembly|(A) The tax commissioner may revoke the license of a retail dealer in the following circumstances:(1) The retail dealer sells or attempts to sell any motor fuel upon which any motor fuel tax imposed by this chapter has not been paid;(2) The retail dealer attempts to evade any motor fuel tax imposed by this chapter;(3) The retail dealer violates any provision of this chapter.(B) The commissioner shall notify the retail dealer in writing of the revocation by certified mail sent to the last known address of the retail dealer appearing on the files of the commissioner.