Collections
Ohio Revised Code

Chapter 5747

Income Tax

5747.01Definitions.5747.011Gain or loss included in trust's Ohio taxable income.5747.012Tax treatment of qualifying investment income from pass-through entity.5747.013Calculating a trust's modified Ohio taxable income.5747.02Tax rates.5747.021School district income tax.5747.022Tax credits for exemptions.5747.023Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action.5747.024Military pay not included in adjusted gross income.5747.025Personal exemptions.5747.026Extensions for filing and payment by members called to active duty.5747.03Distributing income tax revenue.5747.031Separate reporting of business and nonbusiness income tax revenues.5747.04Attributing tax receipts to county.5747.05Tax credits.5747.054Tax credit based on federal dependent care credit.5747.055Tax credit for retirement income.5747.057Tax credit for career-technical education program employees.5747.058Tax credits to foster job creation or retention.5747.059Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities.5747.06Employer's duty to withhold tax.5747.061Withholding tax from wages of nonresident employees.5747.062Withholding tax from state lottery winnings.5747.063Withholding from casino and sports gaming winnings.5747.064Withholding from video lottery and sports gaming winnings.5747.065Income tax withholding from unemployment compensation benefits.5747.07Employers to file return and pay withholding.5747.071Withholding tax from retirement benefits.5747.072Employers remitting taxes by electronic funds transfer.5747.073Bulk filer registration.5747.08Filing income tax return.5747.082Use of electronic filing by tax preparers.5747.083Report or payment of use tax on personal income tax return.5747.09Declaration of estimated taxes.5747.10Amended returns.5747.11Refunds - interest.5747.112Paying refund of school district income taxes.5747.113Income tax refund contribution system.5747.12Applying refund to satisfy debt to state.5747.121Collecting child support from refunds.5747.122Collecting overpayments of public assistance from refunds.5747.123Collecting overpaid child support from refunds.5747.13Liability of employer for failure to file return or collect or remit tax.5747.132Eliminating interest or penalty on qualifying refund overpayment.5747.14Imposing jeopardy assessments.5747.15Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim.5747.16Secretary of state agent for service of process on nonresidents.5747.17Maintaining records.5747.18Powers of tax commissioner.5747.19Filing incomplete, false, and fraudulent returns.5747.20Allocating nonbusiness income or deduction.5747.21Apportioning business income or deduction.5747.212Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business.5747.22Apportioning and allocating income and deductions of pass-through entities.5747.221Items of income and deductions not to be allocated or apportioned to Ohio.5747.23Taxing trust income.5747.231Including taxpayer's entire distributive or proportionate share attributable to pass-through entity.5747.24Presumption of domicile.5747.26Lead abatement tax credit.5747.27Credit for displaced worker who pays for job training to enhance ability to get new job.5747.28Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes.5747.30Exemption for nonresident pass-through entities as to commercial printing.5747.331Nonrefundable credit equal to borrower's qualified research and development loan payments.5747.38Pass-through entity income tax.5747.39Pass-through entity owner credit.5747.40Definitions relating to qualified pass-through entities.5747.401Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor.5747.41Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary.5747.42Filing annual return.5747.43Filing estimated tax return and making estimated payments.5747.44Tax payment by electronic funds transfer.5747.45Taxable year; method of accounting; amended reports with payment or application for refund.5747.451Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor.5747.453Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax.5747.46Library and local government support fund definitions.5747.47Estimating, certifying and distributing of county's share of library and local government support fund.5747.48Distribution of county library and local government support fund.5747.49Prohibiting later performance of duties.5747.50Apportioning local government fund to political subdivision or eligible taxing district.5747.501Estimating and certifying amount for distribution into local government fund.5747.502Reports on fines resulting from traffic law photo-monitoring devices.5747.503Payments to county undivided local government funds of supplement for townships.5747.504Local government fund payment reduction for ranked choice voting.5747.505Application of multiple local government fund payment reductions.5747.51Allocating local government fund to county undivided local government funds.5747.52Calculating subdivision share of undivided local government fund.5747.53Apportionment of undivided local government fund of county under an alternative method or on a formula basis.5747.54Failure to certify percentage share of the undivided local government fund.5747.55Appealing county budget commission action.5747.60Delegating investigation powers of tax commissioner.5747.66Credit for any individual who is the certificate owner of a tax credit certificate.5747.70Deductions for contributions to college savings programs.5747.71Earned income tax credit.5747.72Credit for home instruction expenses.5747.73Credit for donations to scholarship organizations.5747.75Credit for dependents who attend nonchartered nonpublic school.5747.76Refundable income tax credit for owner of RC 149.311 certificate.5747.77Beginning farmer tax credits.5747.78Deductions for amounts contributed to ABLE savings account.5747.79Deduction for capital gains from sale of business.5747.80Issuance of tax credits by Ohio venture capital authority.5747.81Tax credit for holders of small business investment certificate.5747.82Tax credit for holders of commercial driver training certificate.5747.83State low-income housing tax credit.5747.84Tax credit for single-family housing development.5747.85Homeownership savings account deduction.5747.86Opportunity zone investment tax credit.5747.87Transformational mixed use development tax credit.5747.98Order for claiming credits.5747.99Penalty.