reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-4 - Tolls › Section 5537-4-06 - Excessive time movements

Current through all regulations passed and filed through July 1, 2024
A motor vehicle traveling within the
				closed ticket system that remains within the closed ticket system for a time
				period that exceeds the time deemed necessary and reasonable to travel the
				turnpike given the posted speed limits and vehicle entry point shall, upon
				exiting the turnpike, be assessed a
								 toll for the appropriate vehicle classification
				and which is calculated as if the vehicle
				traveled from the most distant toll plaza within
				the closed ticket system. This applies to vehicle that were issued a toll
				ticket and vehicles with electronic tolling transponders detected upon entering
				the closed ticket system.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-4 - Tolls › Section 5537-4-07 - Unpaid tolls and administrative charges

Current through all regulations passed and filed through July 1, 2024
(A)
								The commission
			 may collect an unpaid toll and related administrative charges from the
			 registered owner, lessee or operator of a motor vehicle that traveled on the
			 turnpike without paying the toll at the time of travel. The commission may
			 issue a manual unpaid toll report to the operator of the motor vehicle in
			 person to assess an unpaid toll or may utilize an electronic monitoring system
			 to issue an invoice to the registered owner of the vehicle to collect the
			 unpaid toll.
(B)
								Use of an electronic monitoring system by the
			 commission.
(1)
									If a motor vehicle travels on the turnpike and the toll is
			 not paid at the time of travel, the commission may use an electronic monitoring
			 system to determine if the registered owner of the motor vehicle has
			 established an account for the payment of the toll. If such an account has been
			 established and has sufficient funds, the commission shall charge the account
			 holder the appropriate toll. If the commission cannot locate an established
			 account, or if the established account cannot be charged the appropriate toll,
			 the commission may send an invoice for the unpaid toll and any fees determined
			 by the commission. The commission shall send the invoice to the registered
			 owner of the motor vehicle as documented in the records of any of the
			 following:
(a)
										The bureau of motor vehicles;
(b)
										The department,
			 division, bureau, office, or other unit of government of any state or
			 jurisdiction other than the state of Ohio that is functionally equivalent to
			 the bureau of motor vehicles;
(c)
										An established
			 toll account associated with the motor vehicle that cannot be charged the
			 appropriate toll; or
(d)
										An updated address as provided by the United States
			 postal service or other third-party source.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-5 - Damage to Property › Section 5537-5-02 - Injurious material, waste, and rubbish

Current through all regulations passed and filed through July 1, 2024
(A) No person shall place or knowingly drop
			 upon the turnpike any article which may damage or injure any person or property
			 in or upon the turnpike, or dispose of bottles, cans, paper, garbage, rubbish,
			 or other waste material of any kind or description at any place upon the
			 turnpike except at places designated therefor within service plazas.
(B) The transport or shipment on the turnpike
			 of hazardous or radioactive materials or devices, as those terms are defined in
			 parts 172 and 173, respectively, of the regulations of the United States
			 department of transportation (49 CFR 172,
			 173, Hazardous Materials
			 Transportation Uniform Safety Act of 1990), shall be in compliance with
			 applicable federal statutes and regulations of the United States department of
			 transportation and the statutes of the state of
			 Ohio.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-6 - Vehicle and Traffic Law › Section 5537-6-01 - Vehicle and traffic law

Current through all regulations passed and filed through July 1, 2024
Except for those sections which are inconsistent with or
				modified by the rules and regulations herein, the current vehicle and traffic
				laws of the state of Ohio shall apply to vehicle operation on the turnpike.
Five Year Review (FYR) Dates:
				4/30/2018 and
				04/30/2023
Promulgated
				Under: 111.15
Statutory
				Authority: 5537.16
Rule
				Amplifies: 5537.16
Prior
				Effective Dates: 03/03/2001
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-7 - Penalties › Section 5537-7-01 - Penalties

Current through all regulations passed and filed through July 1, 2024
Whoever violates  commission rules is guilty under section
				5537.99 of the Revised
				Code of a minor misdemeanor on a first
				offense. On each subsequent offense such person is guilty of a misdemeanor of
				the fourth degree.
Whoever violates division (C) of section
				5537.16 of the Revised Code, when the violation is a civil violation for failure
				to comply with toll collection rules, is subject
				to a fee or charge established and published
				publicly by the commission .
Whoever violates division (C) of section
				5537.16 of the Revised Code in
				regard to allowable axle or vehicle loads shall be fined in accordance with
				division (A) of section
				5577.99 of the Revised
				Code.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-8 - Electronic Tolling › Section 5537-8-01 - Electronic tolling rules

Current through all regulations passed and filed through July 1, 2024
(A)
								
								Electronic toll
			 account applications.
(1) Applications to establish an
			 electronic toll account for the payment of tolls
			 electronically on a prepaid basis
									 on the commission's E-ZPass
			 website at
www.ezpassoh.com
and at
			 other places considered necessary by the commission.
(2) To be complete, an application shall
			 contain all of the information the commission determines necessary to properly
			 administer the application process.
(3) The commission may refuse to open an
			 electronic toll account if:
(a) All of the information required in the
			 application has not been provided by the applicant:
(b) The applicant has failed to furnish a
			 valid credit card in good standing for the pre-payment of tolls, and the charge
			 made to the 
										credit card  by the commission to open the
			 electronic toll account has been declined;
(c) The applicant has not executed,
										 signed
			 and submitted an electronic toll account agreement to the
			 commission; or
(d)
										For any other reason deemed appropriate or necessary by
			 the commission.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-9 - Accessing Confidential Personal Information › Section 5537-9-02 - Turnpike commission procedures for accessing confidential personal information

Current through all regulations passed and filed through July 1, 2024
For personal information systems,
				whether manual or computer systems, that certain confidential personal
				information, the agency shall do the following:
(A)
								 Criteria for
			 accessing confidential personal information. Personal information systems of
			 the agency are managed on a "need-to-know" basis whereby the information owner
			 determines the level of access required for an employee of the agency to
			 fulfill his/her job duties. The determination of access to confidential
			 personal information shall be approved by the employee's supervisor and the
			 information owner prior to providing the employee with access to confidential
			 personal information within the personal information system. The agency shall
			 establish procedures for determining a revision to an employee's access to
			 confidential personal information upon a change to that employee's job duties
			 including, but not limited to, transfer or termination. Whenever an employee's
			 job duties no longer require access to confidential personal information in a
			 personal information system, the employee's access to confidential personal
			 information shall be removed.
(B)
								 Individual's
			 request for a list of confidential personal information. Upon the signed
			 written request of any individual for a list of confidential personal
			 information about the individual maintained by the agency, the agency shall do
			 all of the following:
(1)
									 Verify the identity of the individual by a method that
			 provides safeguards commensurate with the risk associated with the confidential
			 personal information;
(2)
									 Provide to the individual the list of confidential
			 personal information that does not relate to an investigation about the
			 individual or is otherwise not excluded from the scope of Chapter 1347. of the
			 Revised Code; and
(3)
									 If all information relates to an investigation about
			 that individual, inform the individual that the agency has no confidential
			 personal information about the individual that is responsive to the
			 individual's request.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-9 - Accessing Confidential Personal Information › Section 5537-9-03 - Valid reasons for accessing confidential personal information

Current through all regulations passed and filed through July 1, 2024
Pursuant to the requirements of
				division (B)(2) of section
				1347.15 of the Revised Code,
				this rule contains a list of valid reasons, directly related to the [agency's]
				exercise of its powers or duties, for which only employees of the agency may
				access confidential personal information (CPI) regardless of whether the
				personal information system is a manual system or computer system:
(A)
								
			 Performing the following functions constitute valid reasons for authorized
			 employees of the agency to access confidential personal information:
(1)
									 Responding to a
			 public records request;
(2)
									 Responding to a request from an individual for the
			 list of CPI the agency maintains on that individual;
(3)
									 Administering a
			 constitutional provision or duty;
(4)
									 Administering a
			 statutory provision or duty;
(5)
									 Administering an
			 administrative rule provision or duty;
(6)
									 Complying with
			 any state or federal program requirements;
(7)
									 Processing or
			 payment of claims or otherwise administering a program with individual
			 participants or beneficiaries;
(8)
									 Auditing
			 purposes;
(9)
									 Licensure [or permit, eligibility, filing, etc.]
			 processes;
(10)
									 Investigation or law enforcement purposes;
(11)
									
			 Administrative hearings;
(12)
									 Litigation,
			 complying with an order of the court, or subpoena;
(13)
									 Human resource
			 matters (e.g., hiring, promotion, demotion, discharge, salary/compensation
			 issues, leave requests/issues, time card approvals/issues;
(14)
									 Complying with
			 an executive order or policy;
(15)
									 Complying with
			 an agency policy or a state administrative policy issued by the department of
			 administrative services, the office of budget and management or other similar
			 state agency; or
(16)
									 Complying with a collective bargaining agreement
			 provision.
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-9 - Accessing Confidential Personal Information › Section 5537-9-04 - Confidentiality statutes

Current through all regulations passed and filed through July 1, 2024
The following federal statutes or
				regulations or state statutes and administrative rules make personal
				information maintained by the agency confidential and identify the confidential
				personal information within the scope of rules promulgated by this agency in
				accordance with section
				1347.15 of the Revised
				Code:
(A)
								 Social security numbers:
			 5 U.S.C.
			 552a. , unless the person was told that the
			 number would be disclosed.
(B)
								 "Bureau of
			 Criminal Investigation and Information" criminal records check results:
								section
			 4776.04 of the Revised
			 Code.
(C)
								 Electronic tolling account: section
			 1306.23 of the Revised
			 Code.
Five Year Review (FYR) Dates:
				05/24/2016 and
				05/24/2021
Promulgated
				Under: 119.03
Statutory
				Authority: 1347.15
Rule
				Amplifies: 1347.15
Prior
				Effective Dates: 9/13/2010
Ohio Administrative Code › Title 5537 - Turnpike Commission › Chapter 5537-10 - Infrastructure Projects › Section 5537-10-01 - Infrastructure project funding

Current through all regulations passed and filed through July 1, 2024
The procedures and criteria under which
				the commission may approve an application received from the director of
				transportation for funding infrastructure projects with infrastructure funds
				are set forth in this rule.
(A)
								 For purposes of this rule, the following definitions
			 shall apply:
(1)
									 "Infrastructure project" means any public express or
			 limited access highway, super highway, or motorway, including all bridges,
			 tunnels, overpasses, underpasses, interchanges, entrance plazas, approaches,
			 and those portions of connecting public roads that serve interchanges, that is
			 constructed or improved, in whole or in part, with infrastructure funding
			 approved pursuant to criteria established under section
			 5537.18 of the Revised
			 Code.
(2)
									 "Infrastructure fund" means the applicable fund or
			 funds created by the bond proceedings, which shall be used to pay or defray the
			 cost of infrastructure projects recommended by the director of transportation
			 and evaluated and approved by the commission.
(3)
									 "Ohio turnpike
			 system" means all existing and future turnpike projects constructed, operated,
			 and maintained under the jurisdiction of the commission.
(4)
									 "Ohio turnpike
			 and infrastructure system" means turnpike projects and infrastructure projects
			 funded by the commission existing on and after July 1, 2013, that facilitate
			 access to, use of, and egress from the Ohio turnpike system, and also
			 facilitate access to and from areas of population, commerce, and industry that
			 are connected to the Ohio turnpike system.
Ohio Administrative Code › Title 5538 - State Parking Commission › Chapter 5538-1 - General Provisions › Section 5538-1-01 - Officers: appointment, duties, etc

Current through all regulations passed and filed through July 1, 2024
(A) Officers.
(1) Officers of the state parking commission,
			 state of Ohio (hereinafter called the "Commission") shall be a chairman, a vice
			 chairman, a secretary (designated by section   5538.23   of the Revised Code, as
			 the director of administrative services), and a treasurer. Each of them, except
			 the secretary, shall be elected at the first meeting of the commission which is
			 held after the first day of October in each year and shall serve until a
			 successor is elected and qualified; provided, however, that any officer who was
			 a member or employee of the commission when elected to his office shall cease
			 to hold such office when and if such officer shall cease to be such member or
			 employee.
(2) Any officer may
			 resign by giving written notice to the chairman and secretary, which notice
			 shall state when such resignation shall be effective. Any officer who becomes
			 physically or mentally incapacitated from performing the duties of such office
			 may be removed therefrom by vote of the commission.
Ohio Administrative Code › Title 5538 - State Parking Commission › Chapter 5538-1 - General Provisions › Section 5538-1-07 - Executive director, and other employees and agents

Current through all regulations passed and filed through July 1, 2024
(A) Executive secretary director. The
			 executive director shall have charge of and responsibility for all activities
			 of the facility, whether operational or administrative, and for administering
			 the office and carrying out the business of the commission as directed by the
			 commission or the appropriate officers thereof and shall perform such other
			 duties as may be assigned by the commission.
(B) Compensation and expenses. The executive
			 director and such other employees and agents as may be employed by the
			 commission from time to time shall be paid such compensation for their services
			 as shall be affixed by the commission from time to time and shall be reimbursed
			 for such actual expenses necessarily paid or incurred by them in the business
			 of the commission, as shall be determined by the commission, provided, however,
			 that such compensation and expenses shall be payable solely from the proceeds
			 of parking facility revenue bonds issued under sections   5538.22   to   5538.43   of
			 the Revised Code, or from revenues, as defined therein.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-01 - Information exchange with other states

Current through all regulations passed and filed through July 1, 2024
Under authority of section
				5703.40 of the Revised Code, it
				is hereby ordered that all divisions of this department may exchange any or all
				data or other information which this department may have before it, other than
				that secured from the federal government or from some other state, with state
				departments of any other state of the United States which administer the tax
				laws of such state under the following circumstances and conditions:
A reciprocal agreement with the tax administering authority of
				each other state will provide for the mutual exchange of information
				with such other state;
A record of such information so exchanged
				will be
				maintained by the division of this department concerned with such exchange,
				either sending or receiving such information, for a period of four years from
				the date of exchange;
Such information received from another state
				is
				treated as confidential pursuant to the reciprocal agreement that exists
				between such other state and the state of Ohio.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-03 - Information exchange with federal government

Current through all regulations passed and filed through July 1, 2024
Pursuant to the provisions of 
								section
								5703.40
								of the Revised Code, the 
								department
				of 
								taxation under the jurisdiction of the
				
								tax
				
								commissioner may exchange, as authorized by law,
				information with the federal government and its instrumentalities.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-04 - Existing rules and regulations

Current through all regulations passed and filed through July 1, 2024
All existing rules, regulations, information releases,
				bulletins, directives and orders of the tax commissioner, with respect to all
				taxes and assessments administered and supervised by the
				commissioner,  remain in full force
				and effect until modified, amended or rescinded in accordance with the
				law.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-05 - Certification of payment of taxes for purposes of dissolution of corporate charter or surrender of license

Current through all regulations passed and filed through July 1, 2024
(A) Domestic corporations, foreign
			 corporations, and those nonprofit corporations organized pursuant to Chapter
			 1729. of the Revised Code, or organized or operating in a manner similar to
			 that authorized by Chapter 1729. of the Revised Code pursuant to the law of
			 another state or country, which desire to dissolve their charter or surrender
			 their license to transact business in this state must furnish the secretary of
			 state with the receipts, certificates, or other evidence enumerated in division
			 (H) of section 1701.86, division (G) of section
			 1702.47, division (C) or (D) of
			 section 1703.17, or division (H) or
			 section 1729.55 of the Revised
			 Code.
(B) In the case of an
			 organized-for-profit domestic corporation filing for a certificate of
			 dissolution or merging, consolidating, or converting into a surviving or new
			 entity that is not a foreign or domestic corporation that is licensed to
			 transact business in Ohio,  prior to filing for
			 dissolution, merger, consolidation, or conversion with the secretary of
			 state, the corporation must:
(1)
									Obtain from the
			 department of taxation a certificate
			 of tax clearance showing that  all taxes imposed
			 under the laws of this state that are or will be due
			 from the corporation on the date of
			 such filing have been paid;
			 or
(2)
									Obtain a
			 certificate or other evidence indicating that the department of taxation has
			 received an adequate guarantee for the payment of all taxes administered
			 and collected by  the 
			 commissioner that are or will be due on the date of such filing.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-07 - Request to suspend or revoke liquor permit for unpaid excise tax

Current through all regulations passed and filed through July 1, 2024
(A) As used in this
			 rule:
(1) "Excise tax" means any excise
			 tax,
									
			 fee, or charge administered by the tax
			 commissioner, including  any applicable interest,
			 penalty, or additional charge for failure to timely report or pay such tax,
									 fee, or charge .
(2) "Final tax liability" means the liability
			 for a tax that is no longer on appeal or subject to appeal to the board of tax
			 appeals or a subsequent court.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-09 - Certification of energy conversion facilities or solid waste energy conversion facilities or thermal efficiency improvement facilities under sections 5709.45 to 5709.52 of the Revised Code. [Rescinded]

Current through all regulations passed and filed through July 1, 2024
Rescinded eff 12-11-03
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-12 - Requests for an opinion of the tax commissioner

Current through all regulations passed and filed through July 1, 2024
As used in this rule, "opinion" means an opinion of the tax
				commissioner as provided for in section
				5703.53 of the Revised
				Code.
(A) A taxpayer requesting an
			 opinion must:
(1) Submit the request in
			 writing;
(2) Request an "opinion of
			 the tax commissioner";
(3) State
			 all facts of the activity or transaction for which the opinion is
			 requested;
(4) Identify the parties
			 involved in the activity or transaction about which the opinion is
			 requested;
(5) Set out the specific
			 legal question or questions for which the opinion is requested; and
(6)
(a) Be
			 signed by the taxpayer or, if the taxpayer is a corporation, by an officer or
			 employee of the corporation authorized to act on its behalf; or
(b) Be signed by the taxpayer's tax
			 representative if the taxpayer has filed in writing, signed by the taxpayer or,
			 if the taxpayer is a corporation, by an officer or employee of the corporation
			 authorized to act on its behalf, authorization for the tax representative to
			 request such an opinion on behalf of the taxpayer and to answer questions on
			 behalf of the taxpayer for purposes of the request.
(7) If a request is made for an opinion to be
			 confidential, support any request for the opinion to be confidential with a
			 valid reason therefore (e.g. publication of a redacted opinion would still
			 identify the taxpayer or a trade secret of the taxpayer).
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-13 - Authorized delivery services

Current through all regulations passed and filed through July 1, 2024
(A) Pursuant to section
			 5703.056 of the Revised Code, a
			 delivery service company can request to have a delivery service authorized for
			 use to deliver tax payments or tax documents to the tax commissioner, treasurer
			 of state, or the board of tax appeals. "Delivery service" means a specific
			 delivery product offered by a delivery service company and does not constitute
			 all of the delivery products offered by that delivery service company. A
			 delivery service must meet all of the following criteria:
(1) The delivery service is available to the
			 general public;
(2) The delivery
			 service is at least as timely and reliable on a regular basis as the United
			 States postal service;
(3) The
			 delivery service company records electronically to a database kept in the
			 regular course of its business, and marks on the cover in which the payment or
			 document is enclosed, the date on which the payment or document was given to
			 the delivery service company for delivery; and
(4) The delivery service company records
			 electronically to a database kept in the regular course of its business the
			 date on which the payment or document was given by the delivery service company
			 to the person who signed the receipt of delivery and the name of the person who
			 signed the receipt.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-14 - Succession of the tax commissioner's duties

Current through all regulations passed and filed through July 1, 2024
(A) As used in this rule and as used in
			 division (I) of section
			 5703.05 of the Revised Code:
(1) "Absence" means a period of time declared
			 in writing as such by the commissioner during which the commissioner is away
			 from the office of commissioner and the commissioner ascertains the duties and
			 functions of the commissioner cannot be adequately performed by the
			 commissioner. "Absence" does not include a "vacancy in the office of
			 commissioner."
(2) "Disability"
			 means a medically determinable physical or mental impairment which can
			 reasonably be expected to result in death or to be of long-continued and
			 indefinite duration and which has been declared as such by a licensed medical
			 professional.
(3) "Recusal" means
			 the act of disqualifying oneself or withdrawing oneself from performing a duty
			 or function as commissioner.
(4)
			 "Vacancy in the office of commissioner" means that the commissioner has died,
			 has formally resigned, or has been formally terminated from the position of
			 commissioner and that a new commissioner has not been appointed by the governor
			 on either an interim or permanent basis. "Vacancy in the office of
			 commissioner" does not include an "absence."
(5) "Act as commissioner" means performing
			 the powers, duties and functions of the commissioner and exercising the
			 privileges and immunities of the commissioner including, but not limited to,
			 the powers, duties, functions, privileges, and immunities of the commissioner
			 described in Chapter 5703. of the Revised Code.
(6) "Familial relationship" means a
			 relationship in which the commissioner is a spouse, sibling, natural or
			 adoptive parent, or natural or adoptive child of a taxpayer or of a taxpayer's
			 representative.
(7) "Designated
			 deputy" means the deputy commissioner or deputy commissioners designated to act
			 as commissioner by the commissioner pursuant to division I of section
			 5703.05 of the Revised Code and
			 pursuant to paragraph (B) of this rule.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-1 - General Provisions › Section 5703-1-15 - Electronic software providers; approval and suspension

Current through all regulations passed and filed through July 1, 2024
(A) As used in this
			 rule:
(1) "IRS" means the internal revenue
			 service.
(2) "IRS Publication 1345"
			 or "IRS Publication 4163" means the version as of the most recent effective
			 date of section 5701.11 of the Revised
			 Code.
(3) "Authorized IRS e-file
			 provider" has the same meaning as when that term is used in:
(a) IRS publication 1345 for individual tax
			 returns, and
(b) IRS publication
			 4163 for entity tax returns.
(4) "Ohio electronic filing program" means
			 the Ohio equivalent of the IRS e-file or modernized e-file programs outlined
			 in:
(a) IRS publication 1345 for individual
			 tax returns, and
(b) IRS
			 publication 4163 for entity tax returns.
(5) "Applicant" means any person who is an
			 authorized IRS e-file provider and who files an application with the tax
			 commissioner to become an authorized provider for an Ohio electronic filing
			 program.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-01 - Property excepting oil, gas and water production plants

Current through all regulations passed and filed through July 1, 2024
(A) For the purpose
			 of classifying property for taxation, items of property devoted primarily to
			 the general use of the land or buildings thereon are to be considered as real
			 property and all other items of property including their foundations and all
			 things accessory thereto which are devoted primarily to the business conducted
			 on the premises are to be considered as personal property.
(B) The following items are hereby classified
			 as real property for the purpose of taxation. This list is not all-inclusive
			 and items similar to those herein classified are to be considered as real
			 property if they meet the test as set forth in the preceding paragraph.
(1) Land and improvements to land, including
			 retaining walls, piling, and mats for the general improvement of the site,
			 private roads, walks, paving, areaways, culverts, bridges, viaducts, subways
			 and tunnels, fencing, artificial lakes, reservoirs, spray ponds, dykes, dams,
			 ditches and canals, drainage, storm and sanitary sewers, water lines for
			 drinking, sanitary and fire protection purposes.
(2) Buildings, structural and other
			 improvements to buildings, including their foundations, floors, partitions,
			 insulation, walls, roof, stairways, loading and unloading platforms and
			 canopies, systems for heating, air-conditioning, ventilating, sanitation, fixed
			 fire protection, lighting, plumbing and drinking water, awnings and shades,
			 building elevators, building escalators and package chutes.
(3) Generating equipment:
(a) Steam generating equipment primarily for
			 furnishing heat to buildings and steam power for generators described in
			 paragraph (B)(3)(b) of this rule, including all equipment and appurtenances and
			 service lines auxiliary thereto.
(b) Electric generating equipment primarily
			 for furnishing lights for buildings and yards, including all equipment and
			 appurtenances auxiliary thereto and including all electric lighting circuits
			 and equipment incidental thereto.
(4) Permanent standard gauge railroad
			 trackage, bridges and trestles.
(5)
			 Permanent crane trackage which is an integral structural part of a
			 building.
(6) Fixed river or lake
			 wharves and docks.
(7) Stationary
			 car dumpers, other than mechanical dumpers, including track hoppers and
			 bins.
(8) Silos used in
			 farming.
(9) Walls forming storage
			 yards.
(10) Mine shafts and
			 entries.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-03 - Filing of balance sheets; effect of repeal and reduction of listing percentage

Current through all regulations passed and filed through July 1, 2024
(A) Taxpayers engaged in any business,
			 profession or occupation conducted for gain, profit or income on their own
			 account, and taxpayers or fiduciaries returning for estates or beneficial
			 owners engaged in any business, profession or occupation conducted for gain,
			 profit or income, who are required to file a personal property tax return shall
			 file a balance sheet at the time of making return on appropriate forms
			 prescribed by the department of taxation.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-04 - Dates for listing taxable personal property

Current through all regulations passed and filed through July 1, 2024
All taxpayers required by rule
				5703-3-03
				of the Administrative Code to file a balance sheet and make a return of taxable
				property used in business shall list such personal property as of the close of
				business of the last day of December.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-10 - Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation

Current through all regulations passed and filed through July 1, 2024
(A) Tangible personal property used in
			 business in this state must be returned, for purposes of the personal property
			 tax, at its true value in money. The true value of depreciable tangible
			 personal property is its book cost less book depreciation, unless the tax
			 commissioner finds that the depreciated book value is greater or less than the
			 true value of such property.
(B)
			 Application of the composite annual allowance procedure provided for in rule
			 5703-3-11
			 of the Administrative Code shall determine the prima facie true value of
			 depreciable tangible personal property used in business. The prima facie
			 valuations can be rebutted by probative evidence of higher or lower valuation.
(1) When an item of tangible personal
			 property is acquired in an arms-length transaction, its true value at the time
			 of purchase is the acquisition cost, including all costs incurred to put the
			 property in place and make it capable of operation, which are normally
			 capitalized in accordance with generally accepted accounting
			 principles.
(2) The true value in
			 money of any tangible personal property may be proved by establishing the
			 amount for which the property would sell in an open market by a willing seller
			 to a willing buyer in an arm's-length transaction. If market value is estimated
			 by an appraisal, the property must be appraised as part of an ongoing business
			 unless the taxpayer can demonstrate that the property is more accurately
			 appraised on the basis of piecemeal liquidation or disposal.
(3) If a taxpayer believes that the composite
			 annual allowance procedure as determined by the commissioner does not
			 accurately reflect the true value in money of the taxpayer's depreciable
			 tangible personal property on hand, the taxpayer may establish more accurate
			 annual allowances by probative evidence.
(a)
			 Such evidence must show that the published composite annual allowance
			 procedures are inappropriate because they cause an unjust or unreasonable
			 result, or must be modified because of special or unusual
			 circumstances.
(b) Such evidence
			 may include, but is not limited to, an aging of disposals study and any other
			 studies, data, or documentation the taxpayer wishes to submit for consideration
			 by the commissioner.
(c) Such
			 evidence must cover a sufficient number of years to demonstrate a pattern in
			 the history of the useful life of the subject property.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-11 - Tangible personal property tax; "true value" or "302" computation

Current through all regulations passed and filed through July 1, 2024
(A) To assist
			 taxpayers in returning the true value of depreciable tangible personal property
			 used in business in this state, as required by Chapter 5711. of the Revised
			 Code and rule
			 5703-3-10
			 of the Administrative Code, and to assist in the efficient administration of
			 the personal property tax, the tax commissioner shall determine a composite
			 annual allowance procedure for use in computing the true value of such
			 property. The application of the composite annual allowance procedure to the
			 original cost of tangible personal property may be referred to as the "true
			 value computation" or the "302 computation."
(B) The valuation determined by the true
			 value computation shall be the prima facie true value in money of taxable
			 tangible personal property.
(C) The
			 composite annual allowance procedure shall take into consideration the type of
			 business conducted, the types and classes of property, the useful life of the
			 property in such classes, physical deterioration, functional and economic
			 obsolescence, repair and maintenance practices, salvage value of property
			 assigned to such classes, and any other factors that the commissioner considers
			 proper in determining the true value of depreciable tangible personal property
			 used in business in this state.
(D)
			 The commissioner shall publish and make available the composite annual
			 allowance procedure, with such instructions and examples as the commissioner
			 deems useful or necessary to assist taxpayers in computing their proper tax
			 liability.
(E) The commissioner
			 shall review and, if necessary, modify the composite annual allowance
			 procedure, from time to time, to assure that such allowance procedure reflects
			 current technology and business experience.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-12 - Tangible personal property tax; true value; exhaustion method; presumed disposals

Current through all regulations passed and filed through July 1, 2024
(A) As used in this rule, "exhaustion method"
			 means a procedure for valuing tangible personal property of a business in which
			 the cost and accumulated depreciation reserves of furniture, fixtures, and
			 machinery and equipment are shown on the taxpayer's books and records as fully
			 depreciated, and the taxpayer maintains no records of actual disposals of such
			 property.
(B) Retail merchants and
			 other taxpayers who follow the practice of showing fully depreciated assets on
			 the books, whether or not physically disposed of, must value and list these
			 assets for taxation as long as they are held for use in business. If the
			 taxpayer maintains no records of disposals of fully depreciated assets, the
			 exhaustion method may be used to compute the true value of this property for
			 the purposes of the tangible personal property tax.
(C) A taxpayer who meets the requirements of
			 paragraph (B) of this rule shall calculate the true value of furniture,
			 fixtures, and machinery and equipment as follows: The costs of fully
			 depreciated assets acquired during each of the ten years preceding the year for
			 which that class of property reaches its minimum utility value as shown on the
			 composite annual allowance procedure for the current year, as determined
			 pursuant to rule
			 5703-3-11
			 of the Administrative Code, shall be included. To reflect estimated disposals,
			 the cost shall be reduced by ten per cent for each year that the year of
			 acquisition precedes the year of minimum utility value for the current tax
			 year. The property is considered to be totally disposed of if acquired more
			 than nine years before the year of minimum utility value for the current tax
			 year. The value of this property is computed using the reduced cost and the
			 minimum utility value percentage for that class of property for the current tax
			 year.
(D) The tax commissioner may
			 publish detailed instructions or examples to assist taxpayers in applying the
			 provisions of this rule.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-3 - Property Tax › Section 5703-3-32 - Dealer in intangibles tax definition of "primarily"

Current through all regulations passed and filed through July 1, 2024
(A)
(1) Division (B)(1) of section
			 5725.01 of the Revised Code
			 defines "dealer in intangibles." Paragraphs (B) to (D) of this rule define
			 "primarily" as used in section
			 5725.01 of the Revised Code. In
			 addition to the primarily requirement defined in this rule, a person
			 needs to
			 meet all other legal requirements in order to meet the definition of "dealer in
			 intangibles."
(2) As used in this
			 rule:
(a) "Affiliated group" means two or more
			 persons related in such a way that one person owns or controls the business
			 operation of another member of the group. In the case of corporations with
			 stock, one corporation owns or controls another if it owns more than fifty per
			 cent of the other corporation's common stock with voting rights.
(b) "Dealer activities" means lending money,
			 or discounting, buying, or selling bills of exchange, drafts, acceptances,
			 notes, mortgages, or other evidences of indebtedness, or buying or selling
			 bonds, stocks, or other investment securities, whether on the person's own
			 account with a view to profit, or as agent or broker for others, with a view to
			 profit or personal earnings. "Dealer activities" includes the servicing of
			 loans originated or purchased by or on behalf of the person or another member
			 of the person's affiliated group.
(c) "Gross income," except as otherwise
			 provided in this rule, has the same meaning as in section 61 of the Internal
			 Revenue Code, as amended. In no event will "gross
			 income" include the recovery of basis from the sale, exchange, or other
			 disposition of an asset.
(d)
			 "Hedging transactions" means transactions engaged in for the purpose of
			 reducing exposure to risk from market fluctuations in price or
			 availability.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-02 - Applications for personal income tax refunds

Current through all regulations passed and filed through July 1, 2024
(A) An application for refund under section
			 5747.11 of the Revised Code
			 shall include any of the following:
(1) An
			 annual return, or amended annual return, 
									filed pursuant
			 to Chapter 5747. of the Revised Code to the extent that the facts and figures
			 contained on such return result in an overpayment; or
(2) Any other form prescribed by the tax
			 commissioner specifically for the purpose of requesting a refund of a tax
			 imposed by section 5733.41 or Chapter 5747. of the
			 Revised Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-03 - Documentation to support a taxpayer's joint filing and residency credits

Current through all regulations passed and filed through July 1, 2024
(A)
								Pursuant to division (F) of section
			 5747.05 of the Revised Code, a
			 taxpayer will provide the following documentation to substantiate the credits
			 allowed under section
			 5747.05 of Revised Code:
(1)
									For a nonresident
			 credit claimed pursuant to division (A) of section
			 5747.05 of the Revised
			 Code:
(a)
										A
			 completed copy of the Ohio nonresident credit calculation form prescribed by
			 the tax commissioner;
(b)
										Federal wage and income statements;
(c)
										Federal and Ohio
			 K-1s;
(d)
										The taxpayers' federal return, with accompanying
			 schedules (including schedules C, E, and F), as filed with internal revenue
			 service;
(e)
										Any other documentation that proves an element of the
			 taxpayer's nonresident credit.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-04 - Option to filing of declaration of estimated income tax returns by farmers and fishermen

Current through all regulations passed and filed through July 1, 2024
(A)
								"Estimated gross
			 income from farming" and "estimated gross income from fishing" have the same
			 meaning as they are used in sections (b)(2) and (3) of
			 26
			 CFR 1.6073-1 as of the most recent effective
			 date of section 5701.11 of the Revised
			 Code.
(B)
								An individual may utilize, in lieu of the requirements
			 of section 5747.09 of the Revised Code, one
			 of the alternate methods of filing and paying his or her Ohio individual income
			 tax allowed under paragraph (C) of this rule if both of the following are
			 true:
(1)
									At
			 least two-thirds of the individual's estimated gross income is estimated gross
			 income from farming or estimated gross income from fishing; and
(2)
									The individual
			 uses the same method for filing his or her Ohio individual income tax returns
			 as the individual used for filing his or her federal income tax returns.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-05 - Income tax; extensions; penalties and interest

Current through all regulations passed and filed through July 1, 2024
(A)
(1) Any
			 term used in this rule has the same definition as in section5747.01,
									
									5733.40, or
			 5747.38 of the
			 Revised Code, or if undefined in those sections, when used in a comparable
			 context in Chapter 5747. of the Revised Code.
(2) The term "unextended due date" means the
			 date prescribed for filing an annual return under Chapter 5747. of the Revised
			 Code, without any extension.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-7 - Income Tax › Section 5703-7-06 - Personal income tax form required for withholding purposes

Current through all regulations passed and filed through July 1, 2024
Pursuant to the authority granted under
				division (B) of section
				5747.18 of the Revised Code,
				Ohio employers and employees shall utilize Ohio form IT-4 for the purposes of
				the withholding required under section
				5747.06 of the Revised
				Code.
(A)
								The employee must include the name and number of the
			 school district in which the employee resides.
(B)
								The employee is
			 entitled to the number of withholding exemptions shown on his or her properly
			 completed IT-4. If such form is not properly completed by the employee and
			 timely submitted to the employer, the employer shall withhold under section
			 5747.06 of the Revised Code on
			 behalf of the employee without exemptions.
Replaces: 5703-7-06