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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5747

Chapter 5747 - Income Tax

Browse Chapter 5747 - Income Tax

in: Chapter 5747 - Income Tax

Previous Chapter 5745 - Municipal Taxation of Electric Light Company Income Next Chapter 5748 - School District Income Tax

Section 5747.01 - Definitions Section 5747.02 - Tax Rates Section 5747.03 - Distributing Income Tax Revenue Section 5747.04 - Attributing Tax Receipts to County Section 5747.05 - Tax Credits Section 5747.06 - Employer's Duty to Withhold Tax Section 5747.07 - Employers to File Return and Pay Withholding Section 5747.08 - Filing Income Tax Return Section 5747.09 - Declaration of Estimated Taxes Section 5747.10 - Amended Returns Section 5747.011 - Gain or Loss Included in Trust's Ohio Taxable Income Section 5747.11 - Refunds - Interest Section 5747.012 - Tax Treatment of Qualifying Investment Income From Pass-through Entity Section 5747.12 - Applying Refund to Satisfy Debt to State Section 5747.013 - Calculating a Trust's Modified Ohio Taxable Income Section 5747.13 - Liability of Employer for Failure to File Return or Collect or Remit Tax Section 5747.14 - Imposing Jeopardy Assessments Section 5747.15 - Failure to File or Remit Tax - Filing Frivolous, Dilatory or Fraudulent Claim Section 5747.16 - Secretary of State Agent for Service of Process on Nonresidents Section 5747.17 - Maintaining Records Section 5747.18 - Powers of Tax Commissioner Section 5747.19 - Filing Incomplete, False, and Fraudulent Returns Section 5747.20 - Allocating Nonbusiness Income or Deduction Section 5747.021 - School District Income Tax Section 5747.21 - Apportioning Business Income or Deduction Section 5747.022 - Tax Credits for Exemptions Section 5747.22 - Apportioning and Allocating Income and Deductions of Pass-through Entities Section 5747.023 - Tax Credits for Armed Forces Member Killed in Combat or Military or Civilian Employee Killed in Terroristic or Military Action Section 5747.23 - Taxing Trust Income Section 5747.024 - Military Pay Not Included in Adjusted Gross Income Section 5747.24 - Presumption of Domicile Section 5747.025 - Personal Exemptions Section 5747.026 - Extensions for Filing and Payment by Members Called to Active Duty Section 5747.26 - Lead Abatement Tax Credit Section 5747.27 - Credit for Displaced Worker Who Pays for Job Training to Enhance Ability to Get New Job Section 5747.28 - Credit for Purchase of Qualifying Property by Taxpayer Engaged in the Business of Producing Grapes Section 5747.29 - [repealed Effective 1/1/2026 by H.b. 96, 136th General Assembly] Political Campaign Contribution Tax Credit Section 5747.30 - Exemption for Nonresident Pass-through Entities as to Commercial Printing Section 5747.031 - Separate Reporting of Business and Nonbusiness Income Tax Revenues Section 5747.38 - Pass-through Entity Income Tax Section 5747.39 - Pass-through Entity Owner Credit Section 5747.40 - Definitions Relating to Qualified Pass-through Entities Section 5747.41 - Withholding Tax on Qualifying Pass-through Entity or Trust Having Individual Qualifying Investor or Beneficiary Section 5747.42 - Filing Annual Return Section 5747.43 - Filing Estimated Tax Return and Making Estimated Payments Section 5747.44 - Tax Payment by Electronic Funds Transfer Section 5747.45 - Taxable Year; Method of Accounting; Amended Reports With Payment or Application for Refund Section 5747.46 - Library and Local Government Support Fund Definitions Section 5747.47 - Estimating, Certifying and Distributing of County's Share of Library and Local Government Support Fund Section 5747.48 - Distribution of County Library and Local Government Support Fund Section 5747.49 - Prohibiting Later Performance of Duties Section 5747.50 - Apportioning Local Government Fund to Political Subdivision or Eligible Taxing District Section 5747.51 - Allocating Local Government Fund to County Undivided Local Government Funds Section 5747.52 - Calculating Subdivision Share of Undivided Local Government Fund Section 5747.53 - Apportionment of Undivided Local Government Fund of County Under an Alternative Method or on a Formula Basis Section 5747.054 - Tax Credit Based on Federal Dependent Care Credit Section 5747.54 - Failure to Certify Percentage Share of the Undivided Local Government Fund Section 5747.055 - Tax Credit for Retirement Income Section 5747.55 - Appealing County Budget Commission Action Section 5747.057 - Tax Credit for Career-technical Education Program Employees Section 5747.058 - Tax Credits to Foster Job Creation or Retention Section 5747.059 - Tax Credit for Ohio Withholding Tax Paid by One or More Qualifying Pass-through Entities Section 5747.60 - Delegating Investigation Powers of Tax Commissioner Section 5747.061 - Withholding Tax From Wages of Nonresident Employees Section 5747.062 - Withholding Tax From State Lottery Winnings Section 5747.063 - Withholding From Casino and Sports Gaming Winnings Section 5747.064 - Withholding From Video Lottery and Sports Gaming Winnings Section 5747.065 - Income Tax Withholding From Unemployment Compensation Benefits Section 5747.66 - Credit for Any Individual Who Is the Certificate Owner of a Tax Credit Certificate Section 5747.70 - Deductions for Contributions to College Savings Programs Section 5747.071 - Withholding Tax From Retirement Benefits Section 5747.71 - Earned Income Tax Credit Section 5747.072 - Employers Remitting Taxes by Electronic Funds Transfer Section 5747.72 - Credit for Home Instruction Expenses Section 5747.073 - Bulk Filer Registration Section 5747.73 - Credit for Donations to Scholarship Organizations Section 5747.75 - Credit for Dependents Who Attend Nonchartered Nonpublic School Section 5747.76 - Refundable Income Tax Credit for Owner of Rc 149.311 Certificate Section 5747.77 - Beginning Farmer Tax Credits Section 5747.78 - Deductions for Amounts Contributed to Able Savings Account Section 5747.79 - Deduction for Capital Gains From Sale of Business Section 5747.80 - Issuance of Tax Credits by Ohio Venture Capital Authority Section 5747.81 - Tax Credit for Holders of Small Business Investment Certificate Section 5747.082 - Use of Electronic Filing by Tax Preparers Section 5747.82 - Tax Credit for Holders of Commercial Driver Training Certificate Section 5747.083 - Report or Payment of Use Tax on Personal Income Tax Return Section 5747.83 - State Low-income Housing Tax Credit Section 5747.84 - Tax Credit for Single-family Housing Development Section 5747.85 - Homeownership Savings Account Deduction Section 5747.86 - Opportunity Zone Investment Tax Credit Section 5747.87 - Transformational Mixed Use Development Tax Credit Section 5747.98 - Order for Claiming Credits Section 5747.99 - Penalty Section 5747.112 - Paying Refund of School District Income Taxes Section 5747.113 - Income Tax Refund Contribution System Section 5747.121 - Collecting Child Support From Refunds Section 5747.122 - Collecting Overpayments of Public Assistance From Refunds Section 5747.123 - Collecting Overpaid Child Support From Refunds Section 5747.132 - Eliminating Interest or Penalty on Qualifying Refund Overpayment Section 5747.212 - Apportioning Gain Recognized by Nonresident Equity Investor Selling an Investment in a Closely-held Business Section 5747.221 - Items of Income and Deductions Not to Be Allocated or Apportioned to Ohio Section 5747.231 - Including Taxpayer's Entire Distributive or Proportionate Share Attributable to Pass-through Entity Section 5747.331 - Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments Section 5747.401 - Deemed Investors in Investment Pass-through Entity Are Deemed Investors in Any Other Pass-through Entity in Which Investment Pass-through Entity Is Direct Investor Section 5747.451 - Requirements of Qualifying Entity Upon Retirement From Business, Voluntary Dissolution or Transfer to Successor Section 5747.453 - Personal Liability of Employee or Beneficiary Of, or Investor In, a Qualifying Entity for Failure to File Report or Pay Tax Section 5747.501 - Estimating and Certifying Amount for Distribution Into Local Government Fund Section 5747.502 - Reports on Fines Resulting From Traffic Law Photo-monitoring Devices Section 5747.503 - Payments to County Undivided Local Government Funds of Supplement for Townships

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