reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5731.48 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.48 | Distributing Tax Revenue.

Effective: June 29, 2004|Latest Legislation:  Senate Bill 189 - 125th General Assembly|(A) If a decedent dies on or after July 1, 1989, and before January 1, 2001, sixty-four per cent of the gross amount of taxes levied and paid under this chapter shall be for the use of the municipal corporation or township in which the tax originates, and shall be credited as provided in division (A)(1), (2), or (3) of this section:(1) To the general revenue fund in the case of a city;(2) To the general revenue fund of a village or to the board of education of a village, for school purposes, as the village council by resolution may approve;(3) To the general revenue fund or to the board of education of the school district of which the township is a part, for school purposes, as the board of township trustees by resolution may approve, in the case of a township.The remainder of the taxes levied and paid shall be for the use of the state and shall be credited to the general revenue fund.(B) If a decedent dies on or after January 1, 2001, and before January 1, 2002, seventy per cent of the gross amount of taxes levied and paid under this chapter shall be for the use of the municipal corporation or township in which the tax originates and credited as provided in division (A)(1), (2), or (3) of this section, and the remainder shall be for the use of the state and credited to the general revenue fund.(C) If a decedent dies on or after January 1, 2002, eighty per cent of the gross amount of taxes levied and paid under this chapter, less any deduction from the municipal corporation's or township's share of those taxes for fees or expenses charged under section 5731.47 of the Revised Code, shall be for the use of the municipal corporation or township in which the tax originates and credited as provided in division (A)(1), (2), or (3) of this section, and the remainder, less any deduction from the state's share of those taxes for fees or expenses charged under section 5731.47 of the Revised Code, shall be for the use of the state and shall be credited to the general revenue fund.(D) If a municipal corporation is in default with respect to the principal or interest of any outstanding notes or bonds, one half of the taxes distributed under this section shall be credited to the sinking or bond retirement fund of the municipal corporation, and the residue shall be credited to the general revenue fund.(E) The council, board of trustees, or other legislative authority of a village or township may, by ordinance in the case of a village, or by resolution in the case of a township, provide that whenever there is money in the treasury of the village or township from taxes levied under this chapter, not required for immediate use, that money may be invested in federal, state, county, or municipal bonds, upon which there has been no default of the principal during the preceding five years.
Ohio Rev Code § 5731.49 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.49 | Determining Tax Revenues Due Political Subdivisions.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|At each annual settlement provided for by section 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any other county in which is located in whole or in part any municipal corporation or township to which any of the taxes collected under this chapter and not previously accounted for, is due, a statement of the amount of such taxes due to each corporation or township in such county entitled to share in the distribution thereof. The amount due upon such settlement to each such municipal corporation or township, and to each municipal corporation and township in the county in which the taxes are collected, shall be paid upon the warrant of the county auditor to the county treasurer or other proper officer of such municipal corporation or township. The amount of any refund chargeable against any such municipal corporation or township at the time of making such settlement shall be adjusted in determining the amount due to such municipal corporation or township at such settlement; provided that if the municipal corporation or township against which such refund is chargeable is not entitled to share in the fund to be distributed at such settlement, the auditor shall draw a warrant for the amount in favor of the treasurer payable from any undivided general taxes in the possession of such treasurer, unless such municipal corporation or township is located in another county, in which event the auditor shall issue a certificate for such amount to the auditor of the proper county, who shall draw a like warrant therefor payable from any undivided general taxes in the possession of the treasurer of such county. In either case at the next semiannual settlement of such undivided general taxes, the amount of such warrant shall be deducted from the distribution of taxes of such municipal corporation or township and charged against the proceeds of levies for the general fund of such municipal corporation or township, and a similar deduction shall be made at each next semiannual settlement of such undivided general taxes until such warrant has been satisfied in full.If it is discovered that an amount of taxes collected under this chapter has been paid in error to a township or municipal corporation to which the taxes are not due under this chapter, the township or municipal corporation to which the amount was erroneously paid, when repaying that amount to any subdivision to which the taxes were due, shall not be required to pay interest on that amount.
Ohio Rev Code § 5731.50 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.50 | Determining Origin of Tax on Transfer of Realty and Tangible Personalty Located in State.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|When the property transferred is real estate or tangible personal property within this state, the tax on the transfer thereof shall be deemed to have originated in the municipal corporation or township in which such property is physically located. In case of real estate located in more than one municipal corporation or township, the tax on the transfer thereof, or of any interest therein, shall be apportioned between the municipal corporation or townships in which it is located in the proportions in which the tract is assessed for general property taxation in such townships or municipal corporations.
Ohio Rev Code § 5731.51 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.51 | Determining Origin of Tax on Transfer of Personalty Not Located in State.

Effective: March 18, 1969|Latest Legislation:  House Bill 1 - 108th General Assembly|The tax on the transfer of intangible property or tangible personal property not within this state from a resident of this state shall be deemed to have originated in the municipal corporation or township in which the decedent was domiciled.The municipal corporation or township in which the tax on the transfer of the intangible property of a nonresident accruing under Chapter 5731. of the Revised Code shall be deemed to have originated, shall be determined as follows:(A) As to bonds, notes, or other securities or assets, in the possession or in the control or custody of a corporation, institution, or person in this state, such tax shall be deemed to have originated in the municipal corporation or township in which such corporation, institution, or person had the same in possession, control, or custody at the time of the transfer.(B) As to money on deposit with any corporation, bank, institution, or person, such tax shall be deemed to have originated in the municipal corporation or township in which such corporation, bank or other institution had its principal place of business, or in which such person resided at the time of such succession.
Ohio Rev Code § 5731.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.99 | Penalty.

Effective: July 1, 1983|Latest Legislation:  House Bill 291 - 115th General Assembly|Whoever violates this chapter, or any lawful rule promulgated by the tax commissioner under authority of this chapter, for the violation of which no other penalty is provided in this chapter, shall be fined not less than one hundred or more than five thousand dollars.
Ohio Rev Code § 5733.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.02 | Annual Taxpayer Report and Remittance - Report on Dissolution or Withdrawal.

Effective: March 27, 2013|Latest Legislation:  House Bill 510 - 129th General Assembly|Annually, for tax years prior to tax year 2014, between the first day of January and the thirty-first day of March or on or before the date as extended under section 5733.13 of the Revised Code, each taxpayer shall make a report in writing to the tax commissioner in such form as the tax commissioner prescribes, and shall remit to the commissioner, with the remittance made payable to the treasurer of state, the amount of the tax as shown to be due by such report less the amount paid for the year on a declaration of estimated tax report filed by the taxpayer as provided by section 5733.021 of the Revised Code. Remittance shall be made in the form prescribed by the commissioner, including electronic funds transfer if required by section 5733.022 of the Revised Code. The commissioner shall furnish corporations, on request, copies of the forms prescribed by the commissioner for the purpose of making such report. A domestic corporation shall not dissolve, and a foreign corporation shall not withdraw or retire from business in Ohio, on or after the first day of January in any year prior to 2014 without making a franchise tax report to the commissioner and paying or securing the tax charged for the year in which such dissolution or withdrawal occurs.The annual corporation report shall be signed by the president, vice-president, secretary, treasurer, general manager, superintendent, or managing agent in this state of such corporation. If a domestic corporation has not completed its organization, its annual report shall be signed by one of its incorporators.The report shall contain the facts, figures, computations, and attachments that result in the tax charged by this chapter and determined in the manner provided within the chapter.
Ohio Rev Code § 5733.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.03 | Annual Report.

Effective: May 16, 2002|Latest Legislation:  House Bill 278 - 124th General Assembly|The annual corporation report shall include statements of the following facts as of the date of the beginning of the corporation's annual accounting period that includes the first day of January of the tax year:(A) The name of the corporation;(B) The name of the state or country under the laws of which it is incorporated;(C) The location of its principal office and, in the case of a foreign corporation, the location of its principal place of business in this state and the name and address of the officer or agent of the corporation in charge of the business in this state;(D) The names of its president, secretary, treasurer, and statutory agent in this state, with the post office address of each;(E) The kind of business in which the corporation is engaged;(F) The date of the beginning of the corporation's annual accounting period that includes the first day of January of the tax year;(G) All other information that the tax commissioner requires for the proper administration and enforcement of this chapter.The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents, the filing of copies of federal income tax returns and determinations, and computations reconciling federal income tax returns with the report required by section 5733.02 or 5733.021 of the Revised Code. The commissioner may require any corporation, by rule or notice served on that corporation, to keep those records that the commissioner considers necessary to show whether, and the extent to which, a corporation is subject to this chapter. Those records and other documents shall be open during business hours to the inspection of the commissioner, and shall be preserved for a period of four years, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.Any information gained as the result of returns, investigations, hearings, or verifications required or authorized by this chapter is confidential, and no person shall disclose such information, except for official purposes, or as provided by division (B) of section 5703.21 or section 5715.50 of the Revised Code, or in accordance with a proper judicial order. The tax commissioner may furnish the internal revenue service with copies of returns filed. This section does not prohibit the publication of statistics in a form that does not disclose information with respect to individual taxpayers.
Ohio Rev Code § 5733.054 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.054 | Deduction or Addition Where Portion of Certain Gains or Losses Is Allocated or Apportioned to Ohio.

Effective: July 26, 1991|Latest Legislation:  House Bill 298 - 119th General Assembly|(A) If any gain that is added to net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code is allocated or apportioned to this state in accordance with divisions (B)(1) and (2) of section 5733.05 of the Revised Code, a deduction from the corporation's net income allocated and apportioned to this state shall be allowed to the extent that the sum of such gain allocated and apportioned to this state, when added to the amount of such gain actually allocated and apportioned to other states imposing a tax on or measured by net income, in accordance with the other states' allocation and apportionment rules, exceeds the amount of such gain added to net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code. However, in no event shall the deduction provided by this division exceed the amount of such gain allocated or apportioned to this state.(B) If any loss which is deducted from net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code is allocated or apportioned to this state in accordance with divisions (B)(1) and (2) of section 5733.05 of the Revised Code, an addition to the corporation's net income allocated and apportioned to this state shall be made to the extent that the sum of such loss allocated and apportioned to this state, when added to the amount of such loss actually allocated and apportioned to other states imposing a tax on or measured by net income, in accordance with the other states' allocation and apportionment rules, exceeds the amount of such loss deducted from net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code. However, in no event shall the addition provided by this division exceed the amount of such loss allocated or apportioned to this state.
Ohio Rev Code § 5733.057 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.057 | Ownership Interest in Pass-Through Entity.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|As used in this section, "adjusted qualifying amount" has the same meaning as in section 5733.40 of the Revised Code.This section does not apply to divisions (E) and (F) of section 5733.051 of the Revised Code.Except as otherwise provided in divisions (A) and (B) of section 5733.401 and in sections 5733.058 and 5747.401 of the Revised Code, in making all apportionment, allocation, income, gain, loss, deduction, tax, and credit computations under this chapter and under sections 5747.41 and 5747.43 of the Revised Code, each person shall include in that person's items of business income, nonbusiness income, adjusted qualifying amounts, allocable income or loss, if any, apportionable income or loss, property, compensation, and sales, the person's entire distributive share or proportionate share of the items of business income, nonbusiness income, adjusted qualifying amounts, allocable income or loss, apportionable income or loss, property, compensation, and sales of any pass-through entity in which the person has a direct or indirect ownership interest at any time during the pass-through entity's calendar or fiscal year ending within, or with the last day of the person's taxable year. A pass-through entity's direct or indirect distributive share or proportionate share of any other pass-through entity's items of business income, nonbusiness income, adjusted qualifying amounts, allocable income or loss, apportionable income or loss, property, compensation, and sales shall be included for the purposes of computing the person's distributive share or proportionate share of the pass-through entity's items of business income, nonbusiness income, adjusted qualifying amounts, allocable income or loss, apportionable income or loss, property, compensation, and sales under this section. Those items shall be in the same form as was recognized by the pass-through entity.
Ohio Rev Code § 5733.064 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.064 | Credit for Recycling and Litter Prevention Program Donations.

Effective: September 10, 2012|Latest Legislation:  House Bill 487 - 129th General Assembly|There is hereby allowed a credit against the tax imposed under sections 5733.06, 5733.065, and 5733.066 of the Revised Code. The credit shall equal the lesser of fifty per cent of any cash donations made during the taxable year by the taxpayer to an Ohio corporation organized prior to January 1, 1987, whose sole purpose is to promote and encourage recycling and that has been determined by the internal revenue service to be a nonprofit corporation regardless of whether the nonprofit corporation received a grant under section 3736.05 of the Revised Code, or to municipal corporations, counties, townships, park districts, and boards of education that received grants pursuant to that section, or one-half of the amount of the taxpayer's additional tax liability for the tax year resulting from the additional rates imposed by sections 5733.065 and 5733.066 of the Revised Code to provide funding for recycling and litter prevention under Chapter 3736. of the Revised Code. The taxpayer shall claim the nonrefundable credit in the order required under section 5733.98 of the Revised Code. The tax commissioner may require the taxpayer to furnish such information as is necessary to support a claim for a credit under this section, and no credit shall be allowed unless the information is provided.
Ohio Rev Code § 5733.066 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.066 | Surcharge Added to Rates to Fund Recycling and Litter Prevention.

Effective: July 1, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|There shall be added to the rates contained in section 5733.06 of the Revised Code the following:(A) To the rate in division (A) of that section upon that portion of the value of the taxpayer's issued and outstanding shares of stock as determined under division (B) of section 5733.05 of the Revised Code that is subject to such rate, an additional eleven-hundredths per cent upon that value to provide funding for recycling and litter prevention;(B) To the rate in division (B) of that section upon that portion of the value so determined that is subject to that rate, an additional twenty-two-hundredths per cent upon that value to provide funding for recycling and litter prevention;(C) To the rate in division (C) of that section times that portion of the value of the taxpayer's issued and outstanding shares of stock as determined under division (C) of section 5733.05 of the Revised Code, an additional fourteen one-hundredths mills times that value to provide funding for recycling and litter prevention.The additional tax charged any taxpayer or group of combined taxpayers pursuant to this section for any tax year shall not exceed five thousand dollars.This section does not apply to any family farm corporation as defined in section 4123.01 of the Revised Code.The tax levied on corporations under this section does not prohibit or otherwise limit the authority of municipal corporations to impose an income tax on the income of such corporations.
Ohio Rev Code § 5733.0610 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.0610 | Credit for Ohio Job Creation.

Effective: September 29, 2015|Latest Legislation:  House Bill 64 - 131st General Assembly|(A) A refundable corporation franchise tax credit granted by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before the effective date of the amendment of this section by H.B. 64 of the 131st general assembly, may be claimed under this chapter 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 this state on the first day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar year in which a relocation of employment positions occurs in violation of an agreement entered into under section 122.17 or 122.171 of the Revised Code.(B) A nonrefundable corporation franchise tax credit granted by the tax credit authority under division (B) of section 122.171 of the Revised Code may be claimed under this chapter in the order required under section 5733.98 of the Revised Code.
Ohio Rev Code § 5733.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.07 | Powers and Duties of Tax Commissioner.

Effective: December 20, 1971|Latest Legislation:  House Bill 475 - 109th General Assembly|The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon him by law, the commissioner may:(A) Prescribe all forms required to be filed pursuant to this chapter;(B) Promulgate such rules and regulations as he finds necessary to carry out this chapter;(C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon him by this chapter.
Ohio Rev Code § 5733.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5733 | Corporation Franchise Tax|Section 5733.10 | Exemption of Municipal Corporations.

Effective: December 20, 1971|Latest Legislation:  House Bill 475 - 109th General Assembly|Municipal corporations within this state are not required to make any return or pay any tax under this chapter.