reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.41 | Certification of Uranium Enrichment Zone.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
(A) As used in this section and division (F)(2)(gg) of section 5751.01 of the Revised Code:
(1) "Qualified uranium receipts" means receipts from the sale, exchange, lease, loan, production, processing, or other disposition of uranium within a uranium enrichment zone certified by the tax commissioner under division (B) of this section. "Qualified uranium receipts" does not include any receipts with a situs in this state outside a uranium enrichment zone certified by the tax commissioner under that division.
(2) "Uranium enrichment zone" means all real property that is part of a uranium enrichment facility licensed by the United States nuclear regulatory commission and that was or is owned or controlled by the United States department of energy or its successor.
(B) Any person that owns, leases, or operates real or tangible personal property constituting or located within a uranium enrichment zone may apply to the tax commissioner to have the uranium enrichment zone certified for the purpose of excluding qualified uranium receipts under this section and division (F)(2)(gg) of section 5751.01 of the Revised Code. The application shall include such information that the tax commissioner prescribes. Within sixty days after receiving the application, the tax commissioner shall certify the zone for that purpose if the commissioner determines that the property qualifies as a uranium enrichment zone, or, if the tax commissioner determines that the property does not qualify, the commissioner shall deny the application or request additional information from the applicant. If the tax commissioner denies an application, the commissioner shall state the reasons for the denial. The applicant may appeal the denial of an application to the board of tax appeals pursuant to section 5717.02 of the Revised Code. If the applicant files a timely appeal, the tax commissioner shall conditionally certify the applicant's property. The conditional certification shall expire when all of the applicant's appeals are exhausted. Until final resolution of the appeal, the applicant shall retain the applicant's records in accordance with section 5751.12 of the Revised Code, notwithstanding any time limit on the preservation of records under that section.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.50 | Claiming Refundable and Nonrefundable Credits.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
(A) For tax periods beginning on or after January 1, 2008, a refundable 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 September 29, 2015, 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 5751.98 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 period. A credit claimed in calendar year 2008 may not be applied against the tax otherwise due for a tax period beginning before July 1, 2008. The refundable credit shall not be claimed against the tax otherwise due for any tax period beginning after the date on 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) For tax periods beginning on or after January 1, 2008, a nonrefundable 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 5751.98 of the Revised Code. A credit claimed in calendar year 2008 may not be applied against the tax otherwise due under this chapter for a tax period beginning before July 1, 2008. The credit shall not be claimed against the tax otherwise due for any tax period beginning after the date on 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. No credit shall be allowed under this chapter if the credit was available against the tax imposed by section 5733.06 or 5747.02 of the Revised Code, except to the extent the credit was not applied against such tax.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.54 | Tax Credit for Commercial Activities Tax.

Effective:
March 27, 2013
Latest Legislation:
House Bill 510 - 129th General Assembly
(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code.
(B) There is allowed a refundable credit against the tax imposed by section 5751.02 of the Revised Code for any person that is the certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code. The credit shall be claimed for the tax period in which the certificate is issued by the director of development services. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5751.98 of the Revised Code. If the credit amount exceeds the tax otherwise due under section 5751.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded.
(C) Nothing in this section allows a person to claim more than one credit per tax credit-eligible production.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.55 | Film and Theater Capital Improvement Tax Credit.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) Any term used in this section has the same meaning as in section 122.852 of the Revised Code.
(B) There is allowed a refundable credit against the tax imposed by section 5751.02 of the Revised Code for any person that is the certificate owner of a tax credit certificate issued under section 122.852 of the Revised Code. The credit shall be claimed for the tax period in which the certificate is issued by the director of development. The credit amount equals the amount stated in the certificate or the portion of that amount owned by the certificate owner. The credit shall be claimed in the order required under section 5751.98 of the Revised Code. If the credit amount exceeds the tax otherwise due under section 5751.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded.
Last updated August 31, 2023 at 5:09 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.98 | Order of Credits - Limitations - Excess Carried Forward.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order:
The nonrefundable jobs retention credit under division (B) of section 5751.50 of the Revised Code;
The nonrefundable credit for qualified research expenses under division (B) of section 5751.51 of the Revised Code;
The nonrefundable credit for a borrower's qualified research and development loan payments under division (B) of section 5751.52 of the Revised Code;
The nonrefundable credit for calendar years 2010 to 2029 for unused net operating losses under division (B) of section 5751.53 of the Revised Code;
The refundable motion picture and broadway theatrical production credit under section 5751.54 of the Revised Code;
The refundable credit for film and theater capital improvement projects under section 5751.55 of the Revised Code;
The refundable jobs creation credit or job retention credit under division (A) of section 5751.50 of the Revised Code;
The refundable credit for calendar year 2030 for unused net operating losses under division (C) of section 5751.53 of the Revised Code.
(B) For any credit except the refundable credits enumerated in this section, the amount of the credit for a tax period shall not exceed the tax due after allowing for any other credit that precedes it in the order required under this section. Any excess amount of a particular credit may be carried forward if authorized under the section creating the credit.
Last updated August 8, 2023 at 10:21 AM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5751 | Commercial Activity Tax › Section 5751.99 | Penalties.

Effective:
June 30, 2005
Latest Legislation:
House Bill 66 - 126th General Assembly
(A) Whoever files a fraudulent refund claim under section 5751.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.
(B) Except as provided in this section, whoever violates any section of this chapter, or any rule adopted by the tax commissioner under this chapter, shall be fined not more than five hundred dollars or imprisoned not more than thirty days, or both.
(C) The penalties provided in this section are in addition to any penalties imposed by the tax commissioner under section 5751.06 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.02 | Tax Levied on Casino Revenue.

Effective:
September 10, 2010
Latest Legislation:
House Bill 519 - 128th General Assembly
For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate problem gambling and substance abuse; defraying Ohio casino control commission operating costs; and defraying the costs of administering the tax, a tax is levied on the gross casino revenue received by a casino operator of a casino facility at the rate of thirty-three per cent of the casino operator's gross casino revenue at the casino facility. The tax is in addition to any other taxes or fees imposed under the Revised Code or other law and for which the casino operator is liable under Section 6(C)(2) of Article XV, Ohio Constitution.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.021 | Tax Levied on Sports Gaming.

Effective:
July 4, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
For the purposes of funding the education needs of this state, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gaming receipts of a sports gaming proprietor at the rate of twenty per cent of the sports gaming receipts received by the proprietor from the operation of sports gaming in this state.
The tax imposed under this section is in addition to any other taxes or fees imposed under the Revised Code.
Last updated August 8, 2023 at 10:24 AM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.031 | Distribution of Sports Gaming Tax Revenue.

Effective:
July 4, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.021 of the Revised Code and from fines imposed under Chapter 3775. of the Revised Code, the following funds are created in the state treasury:
(1) The sports gaming revenue fund;
(2) The sports gaming tax administration fund, which the tax commissioner shall use to defray the costs incurred in administering the tax levied by section 5753.021 of the Revised Code;
(3) The sports gaming profits education fund, which shall be used for the support of public and nonpublic education for students in grades kindergarten through twelve as determined in appropriations made by the general assembly.
(4) The problem sports gaming fund.
(B)(1) All of the following shall be deposited into the sports gaming revenue fund:
(a) All money collected from the tax levied under section 5753.021 of the Revised Code;
(b) The remainder of the fees described in division (G)(2) of section 3775.02 of the Revised Code, after the Ohio casino control commission deposits the required amount in the sports gaming profits veterans fund under that division;
(c) Unclaimed winnings collected under division (F) of section 3775.10 of the Revised Code;
(d) Any fines collected under Chapter 3775. of the Revised Code.
(2) All other fees collected under Chapter 3775. of the Revised Code shall be deposited into the casino control commission fund created under section 5753.03 of the Revised Code.
(C)(1) From the sports gaming revenue fund, the director of budget and management shall transfer as needed to the tax refund fund amounts equal to the refunds certified by the tax commissioner under section 5753.06 of the Revised Code and attributable to the tax levied under section 5753.021 of the Revised Code.
(2) Not later than the fifteenth day of each month, the director of budget and management shall transfer from the sports gaming revenue fund to the sports gaming tax administration fund the amount necessary to reimburse the department of taxation's actual expenses incurred in administering the tax levied under section 5753.021 of the Revised Code.
(3) Of the amount in the sports gaming revenue fund remaining after making the transfers required by divisions (C)(1) and (2) of this section, the director of budget and management shall transfer, on or before the fifteenth day of the month following the end of each calendar quarter, amounts to each fund as follows:
(a) Ninety-eight per cent to the sports gaming profits education fund;
(b) Two per cent to the problem sports gaming fund.
(D) All interest generated by the funds created under this section shall be credited back to them.
Last updated August 8, 2023 at 10:26 AM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.04 | Filing of Returns.

Effective:
September 23, 2022
Latest Legislation:
House Bill 515 - 134th General Assembly
(A) Each taxpayer shall file returns electronically with the tax commissioner. Casino operators shall file returns daily each day banks are open for business, not later than noon, and sports gaming proprietors shall file returns on or before the fifteenth day of each month, not later than noon. The return shall be in the form required by the tax commissioner, and shall reflect the relevant tax period. The return shall include, but is not limited to, the amount of the taxpayer's gross casino revenue or sports gaming receipts for the tax period and the amount of tax due under section 5753.02 or 5753.021 of the Revised Code for the tax period. The taxpayer shall remit electronically with the return the tax due.
(B) If a casino operator or sports gaming proprietor ceases to be a taxpayer at any time, the operator or proprietor shall indicate the last date for which the operator or proprietor was liable for the tax. The return shall include a space for this purpose.
(C) Except as otherwise provided in division (A) of section 3775.14 of the Revised Code, the information in a return a sports gaming proprietor files with the tax commissioner under this section concerning sports gaming receipts is subject to disclosure as a public record under section 149.43 of the Revised Code.
Last updated July 28, 2022 at 2:19 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.05 | Penalties.

Effective:
March 23, 2022
Latest Legislation:
House Bill 29 - 134th General Assembly
(A)(1) A taxpayer who fails to file a return or to remit the tax due as required by section 5753.04 of the Revised Code shall pay a penalty not to exceed the greater of five hundred dollars or ten per cent of the tax due.
(2) If the tax commissioner finds additional tax to be due, the tax commissioner may impose an additional penalty of up to fifteen per cent of the additional tax found to be due. A delinquent payment of tax made as the result of a notice or an audit is subject to the additional penalty imposed by this division.
(3) If a taxpayer fails to file a return electronically or to remit the tax electronically, the tax commissioner may impose an additional penalty of fifty dollars or ten per cent of the tax due as shown on the return, whichever is greater.
(B) If the tax due under section 5753.02 or 5753.021 of the Revised Code is not timely paid, the taxpayer shall pay interest at the rate per annum prescribed in section 5703.47 of the Revised Code beginning on the day the tax was due through the day the tax is paid or an assessment is issued, whichever occurs first.
(C) The tax commissioner shall collect any penalty or interest as if it were the tax levied by section 5753.02 or 5753.021 of the Revised Code, as applicable. Penalties and interest shall be treated as if they were revenue arising from the applicable tax.
(D) The tax commissioner may abate all or a portion of any penalty imposed under this section and may adopt rules governing abatements.
(E) If a casino operator or sports gaming proprietor fails to file a return or remit the tax due as required by section 5753.04 of the Revised Code within a period of one year after the due date for filing the return or remitting the tax, the Ohio casino control commission may suspend the operator's or proprietor's license.
Last updated January 24, 2022 at 12:07 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.06 | Application for Refund.

Effective:
April 3, 2023
Latest Legislation:
House Bill 66 - 134th General Assembly
(A) A taxpayer may apply to the tax commissioner for a refund of amounts imposed under this chapter that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application shall be on a form prescribed by the tax commissioner. The taxpayer shall provide the amount of the requested refund along with the claimed reasons for, and documentation to support, the issuance of a refund. The taxpayer shall file the application with the tax commissioner within four years after the date the payment was made, unless the applicant has waived the time limitation under division (D) of section 5753.07 of the Revised Code. In the latter event, the four-year limitation is extended for the same period of time as the waiver.
(B) Upon the filing of a refund application, the tax commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the tax commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund. If the amount is less than that claimed, the tax commissioner shall proceed under section 5703.70 of the Revised Code.
(C) Interest on a refund applied for under this section, computed at the rate provided for in section 5703.47 of the Revised Code, shall be allowed from the later of the date the amount was due or the date payment was made. Except as provided in section 5753.07 of the Revised Code, the tax commissioner may, with the consent of the taxpayer, provide for crediting against the tax due for a tax period, the amount of any refund due the taxpayer for a preceding tax period.
(D) Refunds under this section are subject to offset under section 5753.061 of the Revised Code.
Last updated March 9, 2023 at 2:43 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.061 | Application of Refund to Debt to the State.

Effective:
March 23, 2022
Latest Legislation:
House Bill 29 - 134th General Assembly
As used in this section, "debt to the state" means unpaid taxes that are due the state, unpaid workers' compensation premiums that are due, unpaid unemployment compensation contributions that are due, unpaid unemployment compensation payments in lieu of contributions that are due, unpaid fees payable to the state or to the clerk of courts under section 4505.06 of the Revised Code, incorrect medical assistance payments, or any unpaid charge, penalty, or interest arising from any of the foregoing. A debt to the state is not a "debt to the state" as used in this section unless the liability underlying the debt to the state has become incontestable because the time for appealing, reconsidering, reassessing, or otherwise questioning the liability has expired or the liability has been finally determined to be valid.
If a taxpayer who is entitled to a refund under section 5753.06 of the Revised Code owes a debt to the state, the amount refundable may be applied in satisfaction of the debt to the state. If the amount refundable is less than the amount of the debt to the state, the amount refundable may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount refundable remaining after satisfaction of the debt shall be refunded to the taxpayer.
Last updated January 24, 2022 at 12:08 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.08 | Liability for Unpaid Taxes.

Effective:
March 23, 2022
Latest Legislation:
House Bill 29 - 134th General Assembly
If a taxpayer who is liable for the tax levied under section 5753.02 or 5753.021 of the Revised Code sells a casino facility or sports gaming facility, disposes of a casino facility or sports gaming facility in any manner other than in the regular course of business, or quits the casino gaming or sports gaming business, any tax owed by that person becomes immediately due and payable, and the person shall pay the tax due, including any applicable penalties and interest. The person's successor shall withhold a sufficient amount of the purchase money to cover the amounts due and unpaid until the predecessor produces a receipt from the tax commissioner showing that the amounts due have been paid or a certificate indicating that no taxes are due. If the successor fails to withhold purchase money, the successor is personally liable, up to the purchase money amount, for amounts that were unpaid during the operation of the business by the predecessor.
Last updated January 24, 2022 at 12:09 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.09 | Administration and Enforcement.

Effective:
September 10, 2010
Latest Legislation:
House Bill 519 - 128th General Assembly
The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may:
(A) Prescribe all forms that are required to be filed under this chapter;
(B) Adopt rules that are necessary and proper to carry out this chapter; and
(C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.10 | Recordkeeping.

Effective:
March 23, 2022
Latest Legislation:
House Bill 29 - 134th General Assembly
The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 of the Revised Code. The tax commissioner may require a taxpayer, by rule or by notice served on the taxpayer, to keep records and other documents that the tax commissioner considers necessary to show the extent to which the taxpayer is subject to this chapter. The records and other documents shall be open to inspection by the tax commissioner during business hours, and shall be preserved for a period of four years unless the tax commissioner, in writing, consents to their destruction within that period, or by order served on the taxpayer requires that they be kept longer. If the records are normally kept electronically by the taxpayer, the taxpayer shall provide the records to the tax commissioner electronically at the tax commissioner's request.
Any information required by the tax commissioner under this section is confidential under section 5703.21 of the Revised Code.
Last updated January 24, 2022 at 12:09 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5753 | Casinos and Sports Gaming › Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities.

Effective:
March 23, 2022
Latest Legislation:
House Bill 29 - 134th General Assembly
(A) Notwithstanding any provision of this chapter, any person who operates a casino facility without holding a current, valid license issued under Chapter 3772. of the Revised Code or a sports gaming facility without holding a current, valid license issued under Chapter 3775. of the Revised Code is liable for any amounts, including tax, interest, and penalties, imposed under this chapter in the same manner as persons that do hold such a license.
(B) The tax commissioner may issue an assessment against a person described in division (A) of this section for any amount due under this chapter in the same manner provided under section 5753.07 of the Revised Code.
Last updated February 14, 2022 at 4:19 PM
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.02 | Application of Trust Chapters.

Effective:
September 12, 2008
Latest Legislation:
House Bill 499 - 127th General Assembly
Except as otherwise provided in any provision of Chapters 5801. to 5811. of the Revised Code, those chapters apply to charitable and noncharitable inter vivos express trusts and to trusts created pursuant to a statute, judgment, or decree that requires the trust to be administered in the manner of an express trust. Chapters 5801. to 5811. of the Revised Code apply to charitable and noncharitable testamentary trusts to the extent provided by section 2109.69 of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.03 | Actual and Constructive Knowledge of Facts.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) Subject to division (B) of this section, a person has knowledge of a fact if any of the following apply:
(1) The person has actual knowledge of the fact.
(2) The person has received notice or notification of the fact.
(3) From all the facts and circumstances known to the person at the time in question, the person has reason to know the fact.
(B) An organization that conducts activities through employees has notice or knowledge of a fact involving a trust only from the time an employee having responsibility to act for the trust received the information or the information would have been brought to the employee's attention if the organization had exercised reasonable diligence. An organization exercises reasonable diligence if it maintains reasonable routines for communicating significant information to the employee having responsibility to act for the trust and there is reasonable compliance with the routines. Reasonable diligence does not require an employee of the organization to communicate information unless the communication is part of the individual's regular duties or the individual knows a matter involving the trust would be materially affected by the information.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.05 | Application of Common Law and Equity Principles.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
The common law of trusts and principles of equity continue to apply in this state, except to the extent modified by Chapters 5801. to 5811. or another section of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.06 | Designated Jurisdiction - Controlling Law.

Effective:
September 12, 2008
Latest Legislation:
House Bill 499 - 127th General Assembly
(A) The law of the jurisdiction designated in the terms of a trust determines the meaning and effect of the terms unless the designation of that jurisdiction's law is contrary to a strong public policy of the jurisdiction having the most significant relationship to the matter at issue. In the absence of a controlling designation in the terms of the trust, the law of the jurisdiction having the most significant relationship to the matter at issue determines the meaning and effect of the terms.
(B) The administration of a trust is governed by the law designated in the terms of the trust to govern trust administration. If the terms of the trust do not designate the governing law, both of the following apply:
(1) The law of the trust's principal place of administration governs the administration of the trust.
(2) If the trust's principal place of administration is transferred to another jurisdiction under section 5801.07 of the Revised Code, the law of the new principal place of administration of the trust governs the administration of the trust from the time of the transfer.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.07 | Connection With Designated Jurisdiction - Transfer.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) Without precluding other means for establishing a sufficient connection with the designated jurisdiction, the terms of a trust designating the principal place of administration of the trust are valid and controlling if a trustee's principal place of business is located in or a trustee is a resident of the designated jurisdiction or if all or part of the administration occurs in the designated jurisdiction.
(B) A trustee is under a continuing duty to administer the trust at a place appropriate to its purposes, its administration, and the interests of the beneficiaries.
(C) Without precluding the right of the court to order, approve, or disapprove a transfer, the trustee, in furtherance of the duty prescribed by division (B) of this section, may transfer the trust's principal place of administration to another state or to a jurisdiction outside of the United States.
(D) The trustee shall notify the current beneficiaries of a proposed transfer of a trust's principal place of administration not less than sixty days before initiating the transfer. The notice of a proposed transfer shall include all of the following:
(1) The name of the jurisdiction to which the principal place of administration is to be transferred;
(2) The address and telephone number at the new location at which the trustee can be contacted;
(3) An explanation of the reasons for the proposed transfer;
(4) The date on which the trustee expects the proposed transfer to occur.
(E) In connection with a transfer of the trust's principal place of administration, the trustee may transfer some or all of the trust property to a successor trustee designated in the terms of the trust or appointed pursuant to section 5807.04 of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.08 | Methods of Notice - Waiver.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) Notice to a person or the sending of a document to a person under Chapters 5801. to 5811. of the Revised Code shall be accomplished in a manner reasonably suitable under the circumstances and likely to result in receipt of the notice or document. Permissible methods of notice or for sending a document include first-class mail, personal delivery, delivery to the person's last known place of residence or place of business, or a properly directed electronic message.
(B) Notice otherwise required or a document otherwise required to be sent under Chapters 5801. to 5811. of the Revised Code is not required to be provided to a person whose identity or location is unknown to and not reasonably ascertainable by the trustee.
(C) The person to be notified or sent a document may waive notice or the sending of a document under Chapters 5801. to 5811. of the Revised Code.
(D) Notice of a judicial proceeding must be given as provided in the applicable rules of civil procedure.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.09 | Notice to Beneficiary by Request.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) Whenever Chapters 5801. to 5811. of the Revised Code require notice to current or qualified beneficiaries of a trust, the trustee shall also give notice to any other beneficiary who has sent the trustee a request for notice.
(B) A person appointed to enforce a trust created for the care of an animal or another noncharitable purpose as provided in section 5804.08 or 5804.09 of the Revised Code has the rights of a current beneficiary under Chapters 5801. to 5811. of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.11 | Guardian to Comply With Duties Under Rc Chapter 2111.

Effective:
September 12, 2008
Latest Legislation:
House Bill 499 - 127th General Assembly
A guardian of the estate or person, in acting under Chapters 5801. to 5811. of the Revised Code, shall comply with the guardian's duties under Chapter 2111. of the Revised Code or other applicable law.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.12 | Children Born Through the Use of Assisted Reproductive Technologies.

Effective:
March 14, 2017
Latest Legislation:
Senate Bill 232 - 131st General Assembly
(A) As used in this section:
(1) "Assisted reproductive technologies" means any medical or scientific technology or method designed to assist one or more persons to cause a pregnancy through means other than by sexual intercourse, including technologies that are developed after the date of this amendment.
(2) "Trust" includes a revocable or irrevocable trust.
(B) Notwithstanding any other section of the Revised Code, this section governs the beneficial rights under a trust of any child born through the use of any assisted reproductive technologies, and also applies to the exercise of any power of appointment granted under a trust instrument or any other power to otherwise expand the class of beneficiaries under a trust instrument.
(C) No child of a settlor born through the use of any assisted reproductive technologies more than three hundred days after the date of death of the settlor of a trust instrument s hall be considered the settlor's child under that trust instrument, under the exercise of any power to appoint trust assets in favor of the settlor's children, or under the exercise of any other power to otherwise expand the class of beneficiaries under the trust instrument, unless the terms of the trust clearly provide otherwise. No other person born through the use of any assisted reproductive technologies more than three hundred days after the date of the event that caused a class of beneficiaries to close under the terms of a trust shall be included in that class unless the terms of the trust clearly provide otherwise.
(D)(1) If the terms of a trust provide for a child or other person born through the use of assisted reproductive technologies and further provide for a time period in which that child or other person must be born in order to benefit under the terms of the trust, that time period shall apply in order for the child or other person to benefit under the terms of the trust, subject to a maximum time period of five years from the date of death of the settlor or the date of the event that caused a class of beneficiaries to close, whichever is applicable.
(2) If the terms of a trust provide for a child or other person born through the use of assisted reproductive technologies but do not provide for a time period in which that child or other person must be born in order to benefit under the terms of the trust, that child or other person must be born within a period of one year and three hundred days from the date of death of the settlor or the date of the event that caused a class of beneficiaries to close, whichever is applicable, in order for the child or other person to benefit under the terms of the trust.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5801 | Ohio Trust Code › Section 5801.21 | Concluding Trustee's Administration of Irrevocable Trust.

Effective:
April 3, 2023
Latest Legislation:
Senate Bill 202 - 134th General Assembly
(A) A trustee may, but is not required to, use the process prescribed in sections 5801.22 and 5801.23 of the Revised Code, as applicable, when concluding the trustee's administration of an irrevocable trust.
(B) Sections 5801.20 to 5801.24 of the Revised Code do not apply to a testamentary trust subject to the supervision of a probate court.
(C) Except as otherwise provided in the Revised Code or other applicable law, including the common law, the provisions of sections 5801.22 and 5801.23 of the Revised Code may be used in combination with or in lieu of other options or proceedings available under the Revised Code or other applicable law, including the common law.
(D) A trustee's substantial good-faith compliance with the requirements concerning the contents of the notices described in division (B) of section 5801.22 and division (B) of section 5801.23 of the Revised Code is deemed sufficient.
Last updated March 3, 2023 at 4:26 PM
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5802 | Jurisdiction of Court › Section 5802.01 | Judicial Intervention in Trust Administration.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) A court may intervene in the administration of a trust to the extent its jurisdiction is invoked by an interested person or as provided by law.
(B) An inter vivos trust is not subject to continuing judicial supervision unless ordered by the court. Trusts created pursuant to a section of the Revised Code or a judgment or decree of a court are subject to continuing judicial supervision to the extent provided by the section, judgment, or decree or by court order.
(C) A judicial proceeding involving a trust may relate to any matter involving the trust's administration, including a request for instructions and an action to declare rights.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5802 | Jurisdiction of Court › Section 5802.02 | Personal Jurisdiction Over Trustee and Beneficiaries.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) By accepting the trusteeship of a trust having its principal place of administration in this state or by moving the principal place of administration to this state, the trustee submits personally to the jurisdiction of the courts of this state regarding any matter involving the trust.
(B) With respect to their interests in the trust, the beneficiaries of a trust having its principal place of administration in this state are subject to the jurisdiction of the courts of this state regarding any matter involving the trust. By accepting a distribution from the trust, the recipient submits personally to the jurisdiction of the courts of this state regarding any matter involving the trust.
(C) This section does not preclude other methods of obtaining jurisdiction over a trustee, beneficiary, or other person receiving property from the trust.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5802 | Jurisdiction of Court › Section 5802.03 | Concurrent Jurisdiction Regarding Inter Vivos Trust.

Effective:
March 22, 2019
Latest Legislation:
House Bill 595 - 132nd General Assembly
(A) Except as otherwise provided in division (B) of this section, the probate division of the court of common pleas has concurrent jurisdiction with, and the same powers at law and in equity as, the general division of the court of common pleas to issue writs and orders and to hear and determine any action that involves an inter vivos trust.
(B) The probate division of the court of common pleas has exclusive jurisdiction to render declaratory judgments under Chapter 5817. of the Revised Code. However, the probate division of the court of common pleas may transfer a declaratory judgment proceeding under that chapter to the general division of the court of common pleas pursuant to division (A) of section 5817.04 of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5802 | Jurisdiction of Court › Section 5802.04 | Nature of Action.

Effective:
April 6, 2017
Latest Legislation:
House Bill 432 - 131st General Assembly
An action brought under Chapters 5801. to 5811. of the Revised Code is a civil action subject to the Rules of Civil Procedure, and unless it involves a testamentary or other trust that already is subject to court supervision, is commenced by filing a complaint.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5802 | Jurisdiction of Court › Section 5802.05 | Provision Regarding Arbitration of Disputes.

Effective:
March 22, 2019
Latest Legislation:
House Bill 595 - 132nd General Assembly
(A) A provision in the terms of a trust, excluding a testamentary trust, that requires the arbitration of disputes, other than disputes of the validity of all or a part of a trust instrument, between or among the beneficiaries and a fiduciary under the trust, or a combination of those persons or entities, is enforceable.
(B) Unless otherwise specified in the terms of the trust, a trust provision requiring arbitration as described in division (A) of this section shall be presumed to require binding arbitration under Chapter 2711. of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5803 | Representatives › Section 5803.01 | Notice to and Consent by Representative.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) Notice to a person who may represent and bind another person under this chapter has the same effect as if notice were given directly to the other person.
(B) The consent of a person who may represent and bind another person under this chapter is binding on the person represented unless the person represented objects to the representation before the consent would otherwise have become effective.
(C) Except as otherwise provided in sections 5804.11 and 5806.02 of the Revised Code, a person who under this chapter may represent a settlor who lacks capacity may receive notice and give a binding consent on the settlor's behalf.
(D) A settlor may not represent and bind a beneficiary under this chapter with respect to the termination or modification of a trust under division (A) of section 5804.11 of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5803 | Representatives › Section 5803.02 | Holder of Power of Appointment May Represent Persons Subject to Power.

Effective:
April 6, 2017
Latest Legislation:
House Bill 432 - 131st General Assembly
To the extent there is no conflict of interest between the holder of a general testamentary power of appointment and the persons represented with respect to the particular question or dispute, the holder may represent and bind persons whose interests, as permissible appointees, takers in default, or otherwise, are subject to the power. To the extent there is no conflict of interest between the holder of a limited testamentary power of appointment or a presently exercisable limited power of appointment and the persons represented with respect to the particular question or dispute, the holder may also represent and bind persons whose interests as possible appointees are subject to the power. The rights of the holder of a presently exercisable general power of appointment are governed by section 5806.03 of the Revised Code.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5803 | Representatives › Section 5803.03 | Powers of Representative.

Effective:
September 12, 2008
Latest Legislation:
House Bill 499 - 127th General Assembly
To the extent there is no conflict of interest between the representative and the person represented or among those being represented with respect to a particular question or dispute, all of the following apply:
(A) A guardian of the estate may represent and bind the estate that the guardian of the estate controls.
(B) A guardian of the person may represent and bind the ward if a guardian of the estate has not been appointed.
(C) An agent having authority to act with respect to the particular question or dispute may represent and bind the principal.
(D) Except as provided in division (F) of section 5801.10 of the Revised Code, a trustee may represent and bind the beneficiaries of the trust.
(E) A personal representative of a decedent's estate may represent and bind persons interested in the estate.
(F) A parent may represent and bind the parent's minor or unborn child if neither a guardian for the child's estate or a guardian of the person has been appointed. If a minor or unborn child is not represented by a parent under this division, another person may represent and bind the minor or unborn child under section 5803.04 of the Revised Code if the requirements of that section are met.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5803 | Representatives › Section 5803.04 | Representation by Person Having Same Interest.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
Unless otherwise represented, a minor, incapacitated individual, unborn individual, or person whose identity or location is unknown and not reasonably ascertainable may be represented by and bound by another having a substantially identical interest with respect to the particular question or dispute, but only to the extent there is no conflict of interest between the representative and the person represented.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5803 | Representatives › Section 5803.05 | Appointment to Represent Unrepresented Interest.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
(A) If the court determines that an interest is not represented under this chapter or that the otherwise available representation might be inadequate, the court may appoint a representative to receive notice, give consent, and otherwise represent, bind, and act on behalf of a minor, incapacitated individual, unborn individual, or person whose identity or location is unknown. A representative may be appointed to represent several persons or interests.
(B) A representative may act on behalf of the individual represented with respect to any matter arising under Chapters 5801. to 5811. of the Revised Code, whether or not a judicial proceeding concerning the trust is pending.
(C) In making decisions, a representative may consider general benefit accruing to the living members of the individual's family.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5804 | Creation, Modification, Revocation, and Termination › Section 5804.01 | Methods of Creation of Trusts.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
A trust may be created by any of the following methods:
(A) Transfer of property to another person as trustee during the settlor's lifetime or by will or other disposition taking effect upon the settlor's death;
(B) Declaration by the owner of property that the owner holds identifiable property as trustee;
(C) Exercise of a power of appointment in favor of a trustee;
(D) A court order.
2023 Ohio Revised Code › Title 58 | Trusts › Chapter 5804 | Creation, Modification, Revocation, and Termination › Section 5804.03 | Validity of Nontestamentary Trusts.

Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
A trust not created by will is validly created if its creation complies with the law of the jurisdiction in which the trust instrument was executed or the law of the jurisdiction in which, at the time of creation, any of the following applies:
(A) The settlor was domiciled in, had a place of abode in, or was a national of the jurisdiction.
(B) A trustee was domiciled or had a place of business in the jurisdiction.
(C) Any trust property was located in the jurisdiction.