reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5701.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5701 | Definitions|Section 5701.07 | Credits, Current Accounts, Prepaid Items Defined.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|As used in Title LVII of the Revised Code:(A) "Credits" means the excess of the sum of all current accounts receivable and prepaid items used in business when added together, estimating every such account and item at its true value in money, over and above the sum of current accounts payable of the business, other than taxes and assessments.(B) "Current accounts" includes items receivable or payable on demand or within one year from the date of inception, however evidenced.(C) "Prepaid items" does not include tangible property.The sum of current accounts payable shall not take into account an acknowledgment of indebtedness, unless founded on some consideration actually received, and believed at the time of making such acknowledgment to be a full consideration therefor, nor an acknowledgment for the purpose of diminishing the amount of credits to be listed for taxation.
Ohio Rev Code § 5701.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5701 | Definitions|Section 5701.09 | Other Taxable Intangibles, Other Intangible Property Defined.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|As used in Title LVII of the Revised Code, "other taxable intangibles" and "other intangible property" include every valuable right, title, or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code.
Ohio Rev Code § 5701.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5701 | Definitions|Section 5701.11 | References to Internal Revenue Code - Election of Taxable Year.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|The effective date to which this section refers is the effective date of this section as amended by S.B. 18 of the 134th general assembly.  (A)(1) Except as provided under division (A)(2) or (B) of this section, any reference in Title LVII or section 3123.90, 3770.073, or 3772.37 of the Revised Code to the Internal Revenue Code, to the Internal Revenue Code "as amended," to other laws of the United States, or to other laws of the United States, "as amended," means the Internal Revenue Code or other laws of the United States as they exist on the effective date .  (2) This section does not apply to any reference in Title LVII of the Revised Code to the Internal Revenue Code as of a date certain specifying the day, month, and year, or to other laws of the United States as of a date certain specifying the day, month, and year.  (B)(1) For purposes of applying section 5733.04, 5745.01, or 5747.01 of the Revised Code to a taxpayer's taxable year ending after March 27, 2020, and before the effective date , a taxpayer may irrevocably elect to incorporate the provisions of the Internal Revenue Code or other laws of the United States that are in effect for federal income tax purposes for that taxable year if those provisions differ from the provisions that, under division (A) of this section, would otherwise apply. The filing by the taxpayer for that taxable year of a report or return that incorporates the provisions of the Internal Revenue Code or other laws of the United States applicable for federal income tax purposes for that taxable year, and that does not include any adjustments to reverse the effects of any differences between those provisions and the provisions that would otherwise apply, constitutes the making of an irrevocable election under this division for that taxable year.  (2) Elections under prior versions of division (B)(1) of this section remain in effect for the taxable years to which they apply. Last updated August 2, 2021 at 12:43 PM
Ohio Rev Code § 5701.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5701 | Definitions|Section 5701.12 | References to Consolidated Reports of Condition and Income or Call Report; References to Fr Y-9.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) The effective date to which this section refers is March 27, 2013, the effective date of this section as enacted by H.B. 510 of the 129th general assembly. (B) Any reference in Title LVII to "consolidated reports of condition and income" or "call report" means the consolidated reports of condition and income as those reports existed on the effective date. (C) Any reference in Title LVII to "FR Y-9" or "Y-9" means the FR Y-9 financial statements as those financial statements existed on the effective date. (D) This section does not apply to any reference in Title LVII of the Revised Code to "consolidated reports of condition and income," "call report," "FR Y-9," or "Y-9" as of a date certain specifying the day, month, and year.
Ohio Rev Code § 5701.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5701 | Definitions|Section 5701.14 | Entity Operating With Nonprofit Purpose Defined - Single Member Llc.

Effective: April 12, 2021|Latest Legislation:  Senate Bill 276 - 133rd General Assembly|For purposes of Title LVII of the Revised Code: (A) In order to determine a limited liability company's nonprofit status, an entity is operating with a nonprofit purpose under section 1705.02 of the Revised Code or carrying on any nonprofit activity under section 1706.05 of the Revised Code if that entity is organized other than for the pecuniary gain or profit of, and its net earnings or any part of its net earnings are not distributable to, its members, its directors, its officers, or other private persons, except that the payment of reasonable compensation for services rendered, payments and distributions in furtherance of its nonprofit purpose, and the distribution of assets on dissolution permitted by section 1702.49 of the Revised Code are not pecuniary gain or profit or distribution of net earnings. In no event shall payments and distributions in furtherance of an entity's nonprofit purpose deprive the entity of its nonprofit status as long as all of the members of that entity are operating with a nonprofit purpose. (B) A single member limited liability company that operates with a nonprofit purpose, as described in division (A) of this section, shall be treated as part of the same legal entity as its nonprofit member, and all assets and liabilities of that single member limited liability company shall be considered to be that of the nonprofit member. Filings or applications for exemptions or other tax purposes may be made either by the single member limited liability company or its nonprofit member. Last updated September 13, 2021 at 12:14 PM
Ohio Rev Code § 5703.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.01 | Department of Taxation Composition.

Effective: October 11, 1976|Latest Legislation:  House Bill 920 - 111th General Assembly|There is hereby created the department of taxation which shall be composed of the tax commissioner and his employees, agents, and representatives. Such commissioner shall perform such functions, exercise such powers, and discharge such duties as are assigned to him by law.
Ohio Rev Code § 5703.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.02 | Board of Tax Appeals - Powers and Duties.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|There is hereby created the board of tax appeals, which shall exercise the following powers and perform the following duties:(A) Exercise the authority provided by law to hear and determine all appeals of questions of law and fact arising under the tax laws of this state in appeals from decisions, orders, determinations, or actions of any tax administrative agency established by the law of this state, including but not limited to appeals from:(1) Actions of county budget commissions;(2) Decisions of county boards of revision;(3) Actions of any assessing officer or other public official under the tax laws of this state;(4) Final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the tax commissioner;(5) Adoption and promulgation of rules of the tax commissioner.(B) Appoint a secretary of the board of tax appeals, who shall serve in the unclassified civil service at the pleasure of the board, and any other employees as are necessary in the exercise of the powers and the performance of the duties and functions that the board is by law authorized and required to exercise, and prescribe the duties of all employees, and to fix their compensation as provided by law;(C) Maintain a journal, which shall be open to public inspection and in which the secretary shall keep a record of all of the proceedings and the vote of each of its members upon every action taken by it;(D) Adopt and promulgate, in the manner provided by section 5703.14 of the Revised Code, and enforce all rules relating to the procedure of the board in hearing appeals it has the authority or duty to hear, and to the procedure of officers or employees whom the board may appoint; provided that section 5703.13 of the Revised Code shall apply to and govern the procedure of the board. Such rules shall include, but need not be limited to, the following:(1) Rules governing the creation and implementation of a mediation program, including procedures for requesting, requiring participation in, objecting to, and conducting a mediation;(2) Rules requiring the tax commissioner, county boards of revision, and local boards of tax review created under section 718.11 of the Revised Code to electronically file any transcript required to be filed with the board of tax appeals, and instructions and procedures for the electronic filing of such transcripts.(3) Rules establishing procedures to control and manage appeals filed with the board. The procedures shall include, but not be limited to, the establishment of a case management schedule that shall include expected dates related to discovery deadlines, disclosure of evidence, pre-hearing motions, and the hearing, and other case management issues considered appropriate.
Ohio Rev Code § 5703.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.03 | Appointment of Members of Board of Tax Appeals - Terms of Office.

Effective: March 17, 1989|Latest Legislation:  House Bill 934 - 117th General Assembly|The board of tax appeals shall be composed of three members, not more than two of whom shall be affiliated with the same political party. The governor, with the advice and consent of the senate, shall appoint three members of the board of tax appeals. At least two members of the board shall have been admitted to practice as attorneys at law in this state and have, for a total of six years preceding their appointments, engaged in the practice of Ohio tax law in this state.Each of the members of the board shall give bond, conditioned according to law, payable to the state in the penal sum of five thousand dollars, with surety to be approved by the governor. The bond shall be filed in the office of the secretary of state.Terms of office shall be for six years, commencing on the ninth day of February and ending on the eighth day of February. Each member shall hold office from the date of his appointment until the end of the term for which he was appointed. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall hold office for the remainder of the unexpired term. Any member shall continue in office subsequent to the expiration date of his term until his successor takes office, or until a period of sixty days has elapsed, whichever occurs first.Each employee of the board shall devote his entire time to the duties of his office and shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as an employee. No member or employee shall serve on or under any committee of any political party.Each member of the board, the secretary, and attorney examiners of the board may, for his purposes of the laws relating to taxation, administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses, and the production of books, accounts, papers, records, documents, and testimony. In the case of disobedience or refusal on the part of any person to comply with a subpoena issued under this section, and upon the request of the board of tax appeals, the attorney general or the prosecuting attorney of any county shall take appropriate action on behalf of the board for the purpose of enforcing the subpoena or for imposition of sanctions for violation of the subpoena, or both, as requested by the board.
Ohio Rev Code § 5703.031 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.031 | Enforcement of Board of Tax Appeals Orders.

Effective: March 17, 1989|Latest Legislation:  House Bill 934 - 117th General Assembly|In addition to the other remedies provided by law for effectuating compliance with or for the prevention and punishment of any violation of the laws which the board of tax appeals is required to administer or of the orders of the board, the laws and orders, upon application made by or on behalf of the board, may be enforced by quo warranto, mandamus, prohibition, procedendo, injunction, contempt, or other appropriate proceeding.Upon order of the board to either the attorney general or prosecuting attorney of any county, that official shall forthwith take action on behalf of the board for the enforcement of those laws and orders or for the imposition of sanctions for violation of those laws and orders, or both.
Ohio Rev Code § 5703.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.04 | Tax Commissioner - Powers, Duties and Immunity.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|The tax commissioner shall have the following powers, duties, privileges, and immunities of the department of taxation: (A) All powers whatsoever of an inquisitorial nature as provided by law, including, the right to inspect books, accounts, records, and memorandums, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers referred to in this division of this section shall be exercised by the board of tax appeals or by the tax commissioner only in connection with the performance of the duties respectively assigned to each under sections 5703.01 to 5703.09, 5703.14, and 5703.15 of the Revised Code; (B) Appoint agents and prescribe their powers and duties as provided by section 5703.17 of the Revised Code; (C) Confer and meet with officers of other states and officers of the United States on any matters pertaining to their respective official duties as provided by law; (D) The immunity provided by section 5703.38 of the Revised Code; (E) The rights of action provided by section 5703.39 of the Revised Code; (F) The duties and powers mentioned in section 5703.41 of the Revised Code.
Ohio Rev Code § 5703.051 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.051 | Procedure for Certificate of Abatement.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|The tax commissioner may pay to the payee or transferee of a certificate of abatement, issued pursuant to division (B) of section 5703.05 of the Revised Code, the face amount of such certificate or, in the event such certificate is tendered in payment of other taxes pursuant to section 5703.05, 5725.08, or 5725.16 of the Revised Code, the tax commissioner may refund to such person an amount equal to the difference between the tax due and the face amount of the certificate. The tax commissioner shall certify the amount to be refunded to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code.If a certificate of abatement for a tax which by law is payable into a specified fund, is to be applied to a tax which by law is to be paid into another fund, the tax commissioner shall certify to the director for transfer from the tax refund fund to the fund accepting the certificate of abatement an amount sufficient to cover the amount of current tax reduction represented by the certificate of abatement.
Ohio Rev Code § 5703.052 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.052 | Tax Refund Fund.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) There is hereby created in the state treasury the tax refund fund, from which refunds shall be paid for taxes illegally or erroneously assessed or collected, or for any other reason overpaid, that are levied by Chapter 4301., 4305., 5726., 5728., 5729., 5731., 5733., 5735., 5736., 5739., 5741., 5743., 5747., 5748., 5749., 5751., or 5753. and sections 3737.71, 3905.35, 3905.36, 4303.33, 5707.03, 5725.18, 5727.28, 5727.38, 5727.81, and 5727.811 of the Revised Code. Refunds for fees or wireless 9-1-1 charges illegally or erroneously assessed or collected, or for any other reason overpaid, that are levied by sections 128.42 or 3734.90 to 3734.9014 of the Revised Code also shall be paid from the fund. Refunds for amounts illegally or erroneously assessed or collected by the tax commissioner, or for any other reason overpaid, that are due under section 1509.50 of the Revised Code shall be paid from the fund. Refunds for amounts illegally or erroneously assessed or collected by the commissioner, or for any other reason overpaid to the commissioner, under sections 718.80 to 718.95 of the Revised Code shall be paid from the fund. However, refunds for taxes levied under section 5739.101 of the Revised Code shall not be paid from the tax refund fund, but shall be paid as provided in section 5739.104 of the Revised Code.(B)(1) Upon certification by the tax commissioner to the treasurer of state of a tax refund, a wireless 9-1-1 charge refund, or another amount refunded, or by the superintendent of insurance of a domestic or foreign insurance tax refund, the treasurer of state shall place the amount certified to the credit of the fund. The certified amount transferred shall be derived from the receipts of the same tax, fee, wireless 9-1-1 charge, or other amount from which the refund arose.(2) When a refund is for a tax, fee, wireless 9-1-1 charge, or other amount that is not levied by the state or that was illegally or erroneously distributed to a taxing jurisdiction, the tax commissioner shall recover the amount of that refund from the next distribution of that tax, fee, wireless 9-1-1 charge, or other amount that otherwise would be made to the taxing jurisdiction. If the amount to be recovered would exceed twenty-five per cent of the next distribution of that tax, fee, wireless 9-1-1 charge, or other amount, the commissioner may spread the recovery over more than one future distribution, taking into account the amount to be recovered and the amount of the anticipated future distributions. In no event may the commissioner spread the recovery over a period to exceed thirty-six months.
Ohio Rev Code § 5703.053 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.053 | What Constitutes Timely Filing.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|As used in this section, "postal service" means the United States postal service.An application to the tax commissioner for a tax refund under section 4307.05, 4307.07, 718.91, 5726.30, 5727.28, 5727.91, 5728.061, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07, 5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the Revised Code or division (B) of section 5703.05 of the Revised Code, or a fee refunded under section 3734.905 of the Revised Code, that is received after the last day for filing under such section shall be considered to have been filed in a timely manner if:(A) The application is delivered by the postal service and the earliest postal service postmark on the cover in which the application is enclosed is not later than the last day for filing the application;(B) The application is delivered by the postal service, the only postmark on the cover in which the application is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the application, and the application is received within seven days of such last day; or(C) The application is delivered by the postal service, no postmark date was affixed to the cover in which the application is enclosed or the date of the postmark so affixed is not legible, and the application is received within seven days of the last day for making the application.
Ohio Rev Code § 5703.054 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.054 | Form of Filing Required Documents.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|The tax commissioner shall prescribe the form that the signature and declaration, if any, shall take on any document required to be filed with the commissioner and on any document required under Chapter 718., 3734., 3769., 4303., or 4305. or Title LVII of the Revised Code to be filed with the treasurer of state. The commissioner may authorize an electronic or other alternative form of filing of any document required to be filed with the commissioner or the treasurer of state under Chapter 3734., 3769., 4303., or 4305. or Title LVII of the Revised Code.
Ohio Rev Code § 5703.055 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.055 | Rounding Fractional Parts of Dollar.

Effective: September 29, 2000|Latest Legislation:  House Bill 612 - 123rd General Assembly|A person may, and if required by the tax commissioner shall, round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses or is required to round amounts entered on the document, the person shall round all amounts entered.