reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5747.122 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.122 | Collecting Overpayments of Public Assistance From Refunds.

Effective: December 31, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) The tax commissioner, in accordance with section 5101.184 of the Revised Code, shall cooperate with the director of job and family services to collect overpayments of assistance under Chapter 5107., former Chapter 5115., former Chapter 5113., or section 5101.54 of the Revised Code from refunds of state income taxes for taxable year 1992 and thereafter that are payable to the recipients of such overpayments.(B) At the request of the department of job and family services in connection with the collection of an overpayment of assistance from a refund of state income taxes pursuant to this section and section 5101.184 of the Revised Code, the tax commissioner shall release to the department the home address and social security number of any recipient of assistance whose overpayment may be collected from a refund of state income taxes under those sections.(C) In the case of a joint income tax return for two people who were not married to each other at the time one of them received an overpayment of assistance, only the portion of a refund that is due to the recipient of the overpayment shall be available for collection of the overpayment under this section and section 5101.184 of the Revised Code. The tax commissioner shall determine such portion. A recipient's spouse who objects to the portion as determined by the commissioner may file a complaint with the commissioner within twenty-one days after receiving notice of the collection, and the commissioner shall afford the spouse an opportunity to be heard on the complaint. The commissioner shall waive or extend the twenty-one-day period if the recipient's spouse establishes that such action is necessary to avoid unjust, unfair, or unreasonable results. After the hearing, the commissioner shall make a final determination of the portion of the refund available for collection of the overpayment.(D) The welfare overpayment intercept fund is hereby created in the state treasury. The tax commissioner shall deposit amounts collected from income tax refunds under this section to the credit of the welfare overpayment intercept fund. The director of job and family services shall distribute money in the fund in accordance with appropriate federal or state laws and procedures regarding collection of welfare overpayments.
Ohio Rev Code § 5747.123 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.123 | Collecting Overpaid Child Support From Refunds.

Effective: March 22, 2001|Latest Legislation:  Senate Bill 180 - 123rd General Assembly|(A) As used in this section:(1) "Obligee" and "obligor" have the same meanings as in section 3119.01 of the Revised Code;(2) "Overpaid child support" has the same meaning as in section 3123.82 of the Revised Code.(B) In accordance with sections 3123.821 to 3123.823 of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and implementing procedures for the collection of overpaid child support from refunds of paid state income taxes under this chapter that are payable to obligees. The tax commissioner shall collect the refunds and send the amounts to the department of job and family services for distribution to obligors who made the overpayment.(C) In the case of persons filing a joint income tax return, the amount of the refund available for the collection of overpaid child support shall be based on the proportion of the refund due the obligee only. An obligee's spouse who objects to the amount of the refund to be used for the collection of overpaid child support may file a complaint with the tax commissioner within twenty-one days after receiving notice of the collection. The commissioner shall afford a complainant an opportunity to be heard. The burden of proving an error by the commissioner in determining the amount of the refund to be used for the collection of overpaid child support shall be on the complainant.
Ohio Rev Code § 5747.132 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.132 | Eliminating Interest or Penalty on Qualifying Refund Overpayment.

Effective: September 29, 1999|Latest Legislation:  House Bill 99 - 123rd General Assembly|(A) As used in this section:(1) "Qualifying taxpayer" means a taxpayer, employer, or qualifying entity.(2) "Qualifying refund overpayment" means an amount received by a qualifying taxpayer in excess of a refund or request for payment claimed or made by or on behalf of the qualifying taxpayer on a return, report, or other document filed with the tax commissioner.(B) A qualifying taxpayer is not liable for any interest or penalty with respect to the repayment of a qualifying refund overpayment if the taxpayer pays the entire amount of the overpayment to the tax commissioner not later than thirty days after the taxpayer receives an assessment for it. If the taxpayer does not pay the entire amount of the overpayment to the commissioner within the time prescribed by this section, interest shall accrue on the amount of the deficiency pursuant to section 5747.13 of the Revised Code from the day the commissioner issues the assessment until the deficiency is paid.
Ohio Rev Code § 5747.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.14 | Imposing Jeopardy Assessments.

Effective: June 30, 1997|Latest Legislation:  House Bill 215 - 122nd General Assembly|If the tax commissioner finds that an employer, qualifying entity, or taxpayer liable for any tax imposed under section 5733.41, this chapter, or Chapter 5748. of the Revised Code is about to depart from the state, to remove the employer's, qualifying entity's, or taxpayer's property therefrom, to conceal the employer's, qualifying entity's, or taxpayer's self or the employer's, qualifying entity's, or taxpayer's property, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to collect such tax, unless such proceedings are brought without delay, or if the commissioner believes that the collection of the amount due from any employer, qualifying entity, or taxpayer will be jeopardized by delay, the commissioner shall give notice of such findings to such employer, qualifying entity, or taxpayer together with the demand for an immediate return and immediate payment of such tax, with an assessment and penalty, if applicable as provided in section 5747.13 of the Revised Code, whereupon such tax shall become immediately due and payable. In such cases the commissioner may immediately file the commissioner's entry with the clerk of the court of common pleas in the same manner and with the same effect as provided in section 5747.13 of the Revised Code, provided that if such employer, qualifying entity, or taxpayer, within five days from notice of the assessment, furnishes evidence satisfactory to the commissioner, under the rules prescribed by the commissioner, that the employer, qualifying entity, or taxpayer is not in default in making returns or paying or collecting any tax prescribed by this chapter or that the employer, qualifying entity, or taxpayer will duly return and pay, or post bond satisfactory to the commissioner conditioned upon payment of the tax finally determined to be due, such tax shall not be payable prior to the time and manner otherwise fixed for payment under section 5747.13 of the Revised Code, and the person assessed shall be restored to the rights granted the person under such section. Upon satisfaction of the assessment the commissioner shall order the bond canceled, securities released, and judgment vacated.
Ohio Rev Code § 5747.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.16 | Secretary of State Agent for Service of Process on Nonresidents.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|Any nonresident who accepts the privileges extended by the laws of this state to nonresidents earning or receiving income in this state, and any resident who becomes a nonresident or conceals the person's whereabouts thereby makes the secretary of state the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter, such process or notice shall be served as provided under section 5703.37 of the Revised Code.
Ohio Rev Code § 5747.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.17 | Maintaining Records.

Effective: November 15, 1981|Latest Legislation:  House Bill 694 - 114th General Assembly|The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents, and the filing of copies of federal income tax returns and determinations. The commissioner may require any person, by rule or notice served on such person, to keep such records as the commissioner determines necessary to show whether or not such person is liable, and the extent of liability, under this chapter or Chapter 5748. of the Revised Code, for tax or for the withholding of tax. Such records and other documents shall be open to the commissioner's inspection during business hours 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.
Ohio Rev Code § 5747.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.18 | Powers of Tax Commissioner.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner may: (A) Prescribe all forms required to be filed pursuant to this chapter;(B) Adopt such rules as the commissioner finds necessary to carry out this chapter;(C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the commissioner by this chapter.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 section 3125.43, 4123.271, 4123.591, 4507.023, 5101.182, or 5703.21 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 or reports filed and may furnish the officer of a municipal corporation charged with the duty of enforcing a tax subject to Chapter 718. of the Revised Code with the names, addresses, and identification numbers of taxpayers who may be subject to such tax. A municipal corporation shall use this information for tax collection purposes only. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to individual taxpayers.
Ohio Rev Code § 5747.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.19 | Filing Incomplete, False, and Fraudulent Returns.

Effective: January 1, 1972|Latest Legislation:  House Bill 475 - 109th General Assembly|No person shall knowingly fail to file any return or report required to be filed by this chapter, or file or knowingly cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of any false or fraudulent return, report, or statement.
Ohio Rev Code § 5747.21 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.21 | Apportioning Business Income or Deduction.

Effective: November 15, 2015|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) Except as otherwise provided under section 5747.212 of the Revised Code, all items of business income and business deduction shall be apportioned to this state by multiplying business income by the fraction calculated under division (B)(2) of section 5733.05 and section 5733.057 of the Revised Code as if the taxpayer's business were a corporation subject to the tax imposed by section 5733.06 of the Revised Code.(C) If the allocation and apportionment provisions of sections 5747.20 to 5747.23 of the Revised Code or of any rule adopted by the tax commissioner, do not fairly represent the extent of business activity in this state of a taxpayer or pass-through entity, the taxpayer or pass-through entity may request, which request must be in writing accompanying a timely filed return or timely filed amended return, or the tax commissioner may require, in respect of all or any part of the business activity, if reasonable, any one or more of the following:(1) Separate accounting;(2) The exclusion of one or more factors;(3) The inclusion of one or more additional factors which will fairly represent the business activity in this state;(4) The employment of any other method to effectuate an equitable allocation and apportionment of such business in this state. An alternative method will be effective only with approval of the tax commissioner.The tax commissioner may adopt rules in the manner provided by sections 5703.14 and 5747.18 of the Revised Code providing for alternative methods of calculating business income and nonbusiness income applicable to all taxpayers and pass-through entities, to classes of taxpayers and pass-through entities, or only to taxpayers and pass-through entities within a certain industry.
Ohio Rev Code § 5747.212 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.212 | Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-Held Business.

Effective: November 15, 2015|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) This section applies solely for the purpose of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) A taxpayer, directly or indirectly, owning at any time during the three-year period ending on the last day of the taxpayer's taxable year at least twenty per cent of the equity voting rights of a section 5747.212 entity shall apportion any income, including gain or loss, realized from each sale, exchange, or other disposition of a debt or equity interest in that entity as prescribed in this section. For such purposes, in lieu of using the method prescribed by sections 5747.20 and 5747.21 of the Revised Code, the investor shall apportion the income using the average of the section 5747.212 entity's apportionment fractions otherwise applicable under section 5733.05, 5733.056, or 5747.21 of the Revised Code for the current and two preceding taxable years. If the section 5747.212 entity was not in business for one or more of those years, each year that the entity was not in business shall be excluded in determining the average.(C) For the purposes of this section:(1) A "section 5747.212 entity" is any qualifying person if, on at least one day of the three-year period ending on the last day of the taxpayer's taxable year, any of the following apply:(a) The qualifying person is a pass-through entity;(b) Five or fewer persons directly or indirectly own all the equity interests, with voting rights, of the qualifying person;(c) One person directly or indirectly owns at least fifty per cent of the qualifying person's equity interests with voting rights.(2) A "qualifying person" is any person other than an individual, estate, or trust. (3) "Estate" and "trust" do not include any person classified for federal income tax purposes as an association taxable as a corporation.
Ohio Rev Code § 5747.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.22 | Apportioning and Allocating Income and Deductions of Pass-Through Entities.

Effective: November 15, 2015|Latest Legislation:  Senate Bill 208 - 131st General Assembly|(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code.(B) With respect to a pass-through entity, one or more of the pass-through entity investors of which are liable for the tax imposed by section 5747.02 of the Revised Code, the business income and deductions of the pass-through entity shall be apportioned to this state in the hands of the pass-through entity investors pursuant to section 5747.21 of the Revised Code. The business income and deductions as thus apportioned to this state then shall be allocated to the pass-through entity investors in proportion to their right to share in that business income. (C) With respect to a pass-through entity described in division (B) of this section, the nonbusiness income and deductions of the pass-through entity shall be allocated to the pass-through entity investors in proportion to their right to share in the nonbusiness income, and then the pass-through entity shares shall be allocated to this state in the hands of each pass-through entity investor pursuant to section 5747.20 of the Revised Code.
Ohio Rev Code § 5747.221 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.221 | Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio.

Effective: September 5, 2001|Latest Legislation:  House Bill 94 - 124th General Assembly|(A) As used in this section, "investment pass-through entity" has the same meaning as in section 5733.401 of the Revised Code.(B) Except as provided in division (C) of this section, for the purposes of sections 5747.20, 5747.21, and 5747.22 of the Revised Code, no item of income or deduction shall be allocated or apportioned to this state to the extent that such item represents the portion of an adjusted qualifying amount for which the withholding tax is not imposed under section 5747.41 of the Revised Code by reason of division (C) of section 5733.401 of the Revised Code. This section shall be applied without regard to division (I) of section 5733.40 of the Revised Code.(C) If a taxpayer has a direct or indirect investment in an investment pass-through entity that has a direct or indirect investment in any other pass-through entity, division (B) of this section does not apply to any item of income, gain, deduction, or loss where, under section 5747.231 of the Revised Code, the item is directly or indirectly attributable to either of the following:(1) A distributive share of income or gain from a pass-through entity that does not qualify as an investment pass-through entity;(2) A pass-through entity's income or gain to which division (C) of section 5733.401 of the Revised Code does not apply.An indirect investment includes any interest that a person constructively owns on account of the attribution rules set forth in section 267, 318, or 1563 of the Internal Revenue Code.
Ohio Rev Code § 5747.23 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.23 | Taxing Trust Income.

Effective: July 20, 1973|Latest Legislation:  House Bill 95 - 110th General Assembly|(A) With respect to a trust, one or more of the beneficiaries of which are liable for the tax imposed by section 5747.02 of the Revised Code, the business income and deductions included in the income of such trust shall be allocated to this state in the hands of such trust pursuant to section 5747.21 of the Revised Code. Such trust business income and deductions shall then be allocated to the beneficiaries in proportion to their right to share in the business income of such trust to the extent of the distribution made to the beneficiary.(B) With respect to a trust described in division (A) of this section, the nonbusiness income and deductions included in the income of such trust shall be allocated to the beneficiaries in proportion to their right to share in such income and deductions of the trust, and then the share of each beneficiary shall be allocated to this state in the hands of such beneficiary pursuant to section 5747.20 of the Revised Code.
Ohio Rev Code § 5747.231 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.231 | Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-Through Entity.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd 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 division (AA)(5)(a)(ii) of section 5747.01 of the Revised Code. Except as set forth in this section and except as otherwise provided in divisions (A) and (B) of section 5733.401 of the Revised Code, in making all apportionment, allocation, income, gain, loss, deduction, tax, and credit computations under this chapter, each person shall include in that person's items of business income, nonbusiness income, adjusted qualifying amounts, allocable income or loss, 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 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 § 5747.26 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5747 | Income Tax|Section 5747.26 | Lead Abatement Tax Credit.

Effective: October 17, 2019|Latest Legislation:  House Bill 166 - 133rd General Assembly|(A) Terms used in this section have the same meanings as in section 3742.50 of the Revised Code. (B) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for a taxpayer to whom a lead abatement tax credit certificate was issued under section 3742.50 of the Revised Code. The credit equals the amount listed on the certificate and shall be claimed for the taxable year in which the certificate was issued. The credit shall be claimed in the order required under section 5747.98 of the Revised Code. If the credit exceeds the taxpayer's aggregate tax due under section 5747.02 of the Revised Code for that taxable year after allowing for credits that precede the credit under this section in that order, such excess shall be allowed as a credit in each of the ensuing seven taxable years, but the amount of any excess credit allowed in any such taxable year shall be deducted from the balance carried forward to the ensuing taxable year. (C) The taxpayer shall provide, upon request of the tax commissioner, any documentation necessary to verify the taxpayer is entitled to the credit under this section.