reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5748.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5748 | School District Income Tax|Section 5748.05 | Issuing Anticipation Notes.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|After the approval by the electors of a resolution under section 5748.03, 5748.08, or 5748.09 of the Revised Code to impose a school district income tax to provide an increase in current operating revenues or in current revenues for permanent improvements and prior to the time when the first payment to the district from the tax can be made, a board of education may anticipate a fraction of the proceeds of the tax and issue anticipation notes in an amount not exceeding fifty per cent of the total estimated proceeds of the tax to be collected for its first year of collection as estimated by the tax commissioner. The anticipation notes are Chapter 133. securities and shall be issued as provided in section 133.24 of the Revised Code as if property tax anticipation notes. The notes shall have principal payments during each year after their year of issuance over a period not to exceed five years and, if determined by the board of education, during the year of their issuance. The legislation authorizing issuance of the notes may also provide for the annual levy and collection of voted ad valorem property taxes levied for the applicable purpose for which the notes are issued and for the application of the proceeds of the levy to the extent necessary to pay annual debt charges on the notes.
Ohio Rev Code § 5748.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5748 | School District Income Tax|Section 5748.06 | Credit Against Tax for Senior Citizens.

Effective: June 13, 1989|Latest Legislation:  Senate Bill 28 - 118th General Assembly|For a taxpayer sixty-five years of age or older during the taxable year, a credit shall be permitted against the tax otherwise due under this chapter for such year equal to fifty dollars for each return required to be filed under section 5747.08 of the Revised Code for taxes levied under this chapter. The credit allowed under this section shall not exceed the tax otherwise due.
Ohio Rev Code § 5748.081 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5748 | School District Income Tax|Section 5748.081 | Procedure for Levying Replacement Tax Under Rc 5748.08.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|A board of education of a school district that, under divisions (A)(1), (D)(1), and (E) of section 5748.08 or under section 5748.09 of the Revised Code, levies a tax on the school district income of individuals and estates as defined in divisions (G) and (E)(1)(a) and (2) of section 5748.01 of the Revised Code may replace that tax with a tax on the school district income of individuals as defined in divisions (G)(1) and (E)(1)(b) of section 5748.01 of the Revised Code by following the procedure outlined in, and subject to the conditions specified in, section 5748.021 of the Revised Code, as if the existing tax levied under section 5748.08 or 5748.09 were levied under section 5748.02 of the Revised Code. The tax commissioner and the board of elections shall perform duties in response to the actions of the board of education under this section as directed in section 5748.021 of the Revised Code.
Ohio Rev Code § 5748.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5748 | School District Income Tax|Section 5748.10 | School District Income Tax After Consolidation.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) As used in this section:(1) "School district consolidation" means a consolidation of some or all of the territories of two or more school districts by transfer, merger, joinder, or creation pursuant to any of such procedures under Chapter 3311. of the Revised Code.(2) "Surviving school district" means a school district into which territory of another school district will be consolidated pursuant to a school district consolidation.(3) "Identification number" means the number designated by the tax commissioner for the purpose of enabling a taxpayer to identify the taxpayer's school district of residence pursuant to rules adopted by the commissioner in accordance with section 5747.04 of the Revised Code.(B) On or before ninety days before the effective date of a school district consolidation, the board of education of a surviving school district that levies a school district income tax pursuant to a resolution that will be in effect on and after that effective date shall notify the tax commissioner in writing of all of the following:(1) The name and identification number of each of the school districts involved in the consolidation, designating which is the surviving school district;(2) The effective date of the consolidation;(3) The rate of school district income tax levied by the surviving school district and, if applicable, any of the other school districts, pursuant to a resolution levying such a tax that will be in effect on and after the effective date of the consolidation.(C) School district income tax shall be levied on the school district income of residents of a school district resulting from a school district consolidation pursuant to a resolution, if any, levying such a tax on such income of the surviving school district's residents adopted by the board of education of that district and in effect on and after that effective date. Nothing in this division prohibits the board of education of a school district from amending or adopting a resolution to levy a school district income tax in accordance with this chapter after a school district consolidation.
Ohio Rev Code § 5749.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.01 | Severance Tax Definitions.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|As used in this chapter:(A) "Ton" shall mean two thousand pounds as measured at the point and time of severance, after the removal of any impurities, under such rules and regulations as the tax commissioner may prescribe.(B) "Taxpayer" means any person required to pay the tax levied by Chapter 5749. of the Revised Code.(C) "Natural resource" means all forms of coal, salt, limestone, dolomite, sand, gravel, natural gas, and oil.(D) "Owner" and "exempt domestic well" have the same meanings as in section 1509.01 of the Revised Code.(E) "Person" means any individual, firm, partnership, association, joint stock company, corporation, or estate, or combination thereof.(F) "Return" means any report or statement required to be filed pursuant to Chapter 5749. of the Revised Code used to determine the tax due.(G) "Severance" means the extraction or other removal of a natural resource from the soil or water of this state.(H) "Severed" means the point at which the natural resource has been separated from the soil or water in this state.(I) "Severer" means any person who actually removes the natural resources from the soil or water in this state.
Ohio Rev Code § 5749.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.03 | Natural Resources Severed From an Exempt Domestic Well.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|Natural resources severed from an exempt domestic well shall be exempt from the tax imposed by section 5749.02 of the Revised Code.
Ohio Rev Code § 5749.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.04 | Permit or Registration Required.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|No severer shall sever or sell a natural resource in this state without first having obtained a permit from or having registered with the department of natural resources.The commissioner may request that the department of natural resources revoke the permit or registration of a severer or owner if the commissioner finds that the severer or owner has failed to comply with section 1509.50 or Chapter 5749. of the Revised Code.Upon receipt of such a request, that officer may revoke the permit or registration.Except as provided in section 5749.03 of the Revised Code, before severing a natural resource each severer shall file an application with the commissioner on a form prescribed by the commissioner to establish a severance tax account. The application may require the severer to disclose any information the commissioner considers necessary to establish that account.
Ohio Rev Code § 5749.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.08 | Refund of of Taxes Paid Illegally or Erroneously or Paid on an Illegal or Erroneous Assessment.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th General Assembly|The tax commissioner shall refund to taxpayers the amount of taxes levied by section 5749.02 of the Revised Code and amounts due under section 1509.50 of the Revised Code that were paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal or erroneous payment. On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled, plus interest computed in accordance with section 5703.47 of the Revised Code from the date of the payment of an erroneous or illegal assessment until the date the refund is paid. If the amount is not less than that claimed, the commissioner shall certify the amount 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 the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
Ohio Rev Code § 5749.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.09 | Deducting Taxpayer's Indebtedness to State From Refund.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|If any person who is entitled to a refund under section 5749.08 of the Revised Code is indebted to the state for any tax, the balance allowable on, the refund application shall be applied in satisfaction of the amount due the state. If the amount refundable is less than the amount due the state, it shall be applied in partial satisfaction of the amount due the state.
Ohio Rev Code § 5749.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.10 | Assessments for Taxes in Jeopardy.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th General Assembly|If the tax commissioner finds that a taxpayer, liable for tax under this chapter or for any amount due under section 1509.50 of the Revised Code is about to depart from the state, or remove the taxpayer's property therefrom, or conceal the taxpayer's person or property, or do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax or other amount due unless such proceedings are brought without delay, or if the commissioner believes that the collection of the tax or amount due from any taxpayer will be jeopardized by delay, the commissioner shall give notice of such findings to such taxpayer together with the demand for an immediate return and immediate payment of such tax or other amount due, with penalty as provided in section 5749.15 of the Revised Code, whereupon such tax or other amount due shall become immediately due and payable. In such cases the commissioner may immediately file an entry with the clerk of the court of common pleas in the same manner and with the same effect as provided in section 5749.07 of the Revised Code, provided that if such taxpayer, within five days from notice of the assessment, furnishes evidence satisfactory to the commissioner, under the regulations prescribed by the commissioner, that the taxpayer is not in default in making returns or paying any tax prescribed by this chapter or amount due under section 1509.50 of the Revised Code, or that the taxpayer will duly return and pay, or post bond satisfactory to the commissioner conditioned upon payment of the tax or other amount finally determined to be due, then such tax or other amount due shall not be payable prior to the time and manner otherwise fixed for payment under section 5749.07 of the Revised Code, and the person assessed shall be restored the rights granted under such section. Upon satisfaction of the assessment the commissioner shall order the bond cancelled, securities released, and judgment vacated. Any assessment issued under this section shall bear interest as prescribed under section 5749.07 of the Revised Code.
Ohio Rev Code § 5749.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.11 | Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate.

Effective: April 6, 2007|Latest Legislation:  House Bill 443 - 126th General Assembly|(A) There is hereby allowed a nonrefundable credit against the taxes imposed under division (A)(8) of section 5749.02 of the Revised Code for any severer to which a reclamation tax credit certificate is issued under section 1513.171 of the Revised Code. The credit shall be claimed in the amount shown on the certificate. The credit shall be claimed by deducting the amount of the credit from the amount of the first tax payment due under section 5749.06 of the Revised Code after the certificate is issued.If the amount of the credit shown on a certificate exceeds the amount of the tax otherwise due with that first payment, the excess shall be claimed against the amount of tax otherwise due on succeeding payment dates until the entire credit amount has been deducted. The total amount of credit claimed against payments shall not exceed the total amount of credit shown on the certificate.(B) A severer claiming a credit under this section shall retain a reclamation tax credit certificate for not less than four years following the date of the last tax payment against which the credit allowed under that certificate was applied. Severers shall make tax credit certificates available for inspection by the tax commissioner upon the tax commissioner's request.
Ohio Rev Code § 5749.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.12 | Nonresidents - Service of Process.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th General Assembly|Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents severing natural resources in this state, and any resident of this state who subsequently becomes a nonresident or conceals the resident's whereabouts, makes the secretary of state of Ohio 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 or for purposes of amounts due under section 1509.50 of the Revised Code. Such process or notice shall be served as provided under section 5703.37 of the Revised Code.
Ohio Rev Code § 5749.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.13 | Maintaining Records.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th 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 by notice served on that person, to keep such records as the commissioner considers necessary to show whether that person is liable, and the extent of liability, for the tax imposed under this chapter and the amount due under section 1509.50 of the Revised Code. Such 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 after the date the return was required to be filed or actually was filed, whichever is later, unless the commissioner, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
Ohio Rev Code § 5749.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.14 | Tax Commissioner - Additional Powers.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th General Assembly|The tax commissioner shall enforce and administer this chapter and applicable provisions of section 1509.50 of the Revised Code. 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) Promulgate such rules as the commissioner finds necessary to carry out this chapter and applicable provisions of section 1509.50 of the Revised Code;(C) Appoint and employ such personnel as may be necessary to carry out the duties imposed upon the commissioner by this chapter.
Ohio Rev Code § 5749.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.15 | Civil Penalties.

Effective: June 30, 2010|Latest Legislation:  Senate Bill 165 - 128th General Assembly|Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.
Ohio Rev Code § 5749.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.16 | Filing Incomplete, False, or Fraudulent Return.

Effective: January 1, 1972|Latest Legislation:  House Bill 475 - 109th General Assembly|No person shall fail to file any return or report required to be filed by this chapter or file or 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 § 5749.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.17 | Information Provided to Natural Resources Department.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|Any information provided to the department of natural resources by the department of taxation in accordance with division (C)(12) of section 5703.21 of the Revised Code shall not be disclosed publicly by the department of natural resources. However the department of natural resources may provide such information to the attorney general for purposes of enforcement of Chapter 1509. of the Revised Code.
Ohio Rev Code § 5749.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5749 | Severance Tax|Section 5749.99 | Penalty.

Effective: July 1, 1996|Latest Legislation:  Senate Bill 2 - 121st General Assembly|Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.
Ohio Rev Code § 5751.012 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.012 | Combined Taxpayer Groups - Registration Fee - Liability.

Effective: April 12, 2021|Latest Legislation:  Senate Bill 276 - 133rd General Assembly|(A) All persons, other than persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having more than fifty per cent of the value of their ownership interest owned or controlled, directly or constructively through related interests, by common owners during all or any portion of the tax period, together with the common owners, shall be members of a combined taxpayer group if those persons are not members of a consolidated elected taxpayer group pursuant to an election under section 5751.011 of the Revised Code.  (B) A combined taxpayer group shall register, file returns, and pay taxes under this chapter as a single taxpayer and shall neither exclude taxable gross receipts between its members nor from others that are not members. (C) Any person acquired or formed after the filing of the registration shall be included in the group if the person meets the requirements of division (A) of this section, and the group must notify the commissioner of any additions to the group on a form prescribed by the commissioner for such purpose. (D)(1) In the case of one or more persons formed under Chapter 1706. of the Revised Code or under the laws of any state or of the United States as a limited liability company and series thereof, such limited liability company and any series thereof shall file as a combined taxpayer for the calendar year if it is determined, by a preponderance of the evidence, that such series of the limited liability company was created, in whole or in part, to avoid paying the tax imposed under this chapter. (2) A series of a limited liability company shall not be determined to have been created, in whole or in part, to avoid paying the tax imposed under this chapter unless, for a limited liability company or series thereof that would otherwise be subject to the tax imposed under this chapter, the creation of the series results in either the reduction of taxable gross receipts below one hundred fifty thousand dollars or evasion of the bright-line presence standard under division (I) of section 5751.01 of the Revised Code. (3) A taxpayer required to file as a combined taxpayer for a calendar year under division (D) of this section shall file as a combined taxpayer for all subsequent calendar years unless the taxpayer requests and receives written permission from the tax commissioner to file otherwise or unless the taxpayer has experienced a change in circumstances. (4) If a limited liability company and the series thereof register and file as a consolidated elected taxpayer, the group may not be required to file as a combined taxpayer under division (D)(1) of this section.
Ohio Rev Code § 5751.013 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5751 | Commercial Activity Tax|Section 5751.013 | Taxation of Property Transferred Into State.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|(A) Except as provided in division (B) of this section: (1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person's own use within one year after the person receives the property outside this state; and(2) In the case of a consolidated elected taxpayer group or a combined taxpayer group, the taxpayer shall include as taxable gross receipts the value of property that any of the taxpayer's members transferred into this state for the use of any of the taxpayer's members within one year after the taxpayer receives the property outside this state.(B) Property brought into this state within one year after it is received outside this state by a person or group described in division (A)(1) or (2) of this section shall not be included as taxable gross receipts as required under those divisions if the tax commissioner ascertains that the property's receipt outside this state by the person or group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under this chapter.(C) The tax commissioner may adopt rules necessary to administer this section.