Ohio Revised Code Chapter 131 - Revenues And Funds

• Section 131.01 - Revenues And Funds Definitions.
  As used in Chapters 113., 117., 123., 124., 125., 126., 127., and 131. of the Revised Code, and any statute that uses the terms...
• Section 131.02 - Collecting Amounts Due To State.
  (A) Except as otherwise provided in section 4123.37, section 5703.061, and division (K) of section 4123.511 of the Revised Code, whenever any amount is...
• Section 131.021 - Certification Of Pending Nonfinal Tax Liability To Attorney General.
  (A) As used in this section, "tax" means all taxes and fees, including any penalties, additional charges, and interest charges, administered by the tax...
• Section 131.022 - Sale Of Final Overdue Claims - Notice To Obligor.
  The legislature enacted two sections with this number. The version enacted by House Bill 530 appears immediately below. A second version enacted by House...
• Section 131.023 - Biennial Report Of Collection Efforts By Attorney General.
  Not later than April 30, 2007, and not later than that date every other year thereafter, the attorney general shall prepare and file a...
• Section 131.024 - Recovery Of Unclaimed Funds.
  (A) The attorney general may, not later than the first day of February of each year, send to the director of commerce a request...
• Section 131.025 - Participation In Federal Treasury Offset Program.
  The attorney general shall enter into an agreement with the United States secretary of the treasury to participate in the federal treasury offset program...
• Section 131.03 - Collection Of Delinquent Charges.
  Any officer, employee, or agent certifying a claim to the attorney general pursuant to section 131.02 of the Revised Code shall supply to the...
• Section 131.04 To 131.06 - [Repealed].
  Effective Date: 01-01-1986
• Section 131.07, 131.08 - [Repealed].
  Effective Date: 07-01-1985
• Section 131.09 - First Mortgage Loans As Security For Deposit Of Public Money.
  In addition to the undertakings or security provided for in sections 135.01 to 135.40 of the Revised Code, the treasurer of a subdivision or...
• Section 131.10 - Subordination Of Liens Upon Securities Held To Insure Contractual Obligations.
  A political subdivision, taxing unit, board of library trustees, or board of directors of a municipal university of this state holding securities under authority...
• Section 131.11 - Security Required For County Funds Deposited By Certain Public Officials - Service Charge.
  No money held or controlled by any probate court, juvenile court, clerk of the court of common pleas, clerk of a county court, sheriff,...
• Section 131.12 - Continuous Undertaking - New Undertaking On Increase Or Decrease Of Deposits - Release.
  The undertaking provided for in section 131.11 of the Revised Code shall be continuous in form and shall remain in full force as to...
• Section 131.13 - Securities Accepted In Lieu Of Undertaking.
  In place of the undertaking provided for in section 131.11 of the Revised Code, the depositor may accept as security for money deposited, to...
• Section 131.14 - Hypothecation - Release.
  The hypothecation of the securities referred to in section 131.13 of the Revised Code shall be the proper legal transfer thereof as collateral which...
• Section 131.15 - Safekeeping Of Hypothecated Securities.
  (A) Any depositor enumerated in section 131.11 of the Revised Code shall make ample provisions for the safekeeping of hypothecated securities. The interest thereon,...
• Section 131.16 - Liability Of Depositor - Use Of Safety Deposit Boxes.
  When any depositor enumerated in section 131.11 of the Revised Code has fully complied with sections 131.11 to 131.16, inclusive, of the Revised Code,...
• Section 131.17 - Amended And Renumbered Rc 126.07.
  Effective Date: 07-01-1985
• Section 131.18 - Release And Discharge Of Treasurer, Clerk, Or Judge From Liability.
  When a loss of public funds, entrusted to a county or municipal corporation treasurer or to a clerk of the court of common pleas,...
• Section 131.19 - Finding Necessary To Release Treasurer Or Clerk.
  Before the release and discharge provided in section 131.18 of the Revised Code is effected, the board of county commissioners, board of township trustees,...
• Section 131.20 - Appeal From Findings.
  Within five days after a finding of release and discharge is made pursuant to section 131.19 of the Revised Code, a taxpayer of the...
• Section 131.21 - Judgment Fund.
  All moneys collected from taxes or other sources for the payment of final judgments against a political subdivision, other than condemnation of property cases,...
• Section 131.22 - Transfer Of Powers From Board Of Trustees Of The Sinking Fund To Treasurer.
  The board of trustees of the sinking fund of any county or municipal corporation or the board of commissioners of the sinking fund of...
• Section 131.23 - Issuing Bonds To Assist In Paying Unsecured Indebtedness And Disability Assistance.
  The various political subdivisions of this state may issue bonds, and any indebtedness created by that issuance shall not be subject to the limitations...
• Section 131.24 - [Repealed].
  Effective Date: 09-27-1983
• Section 131.25 - [Repealed].
  Effective Date: 11-15-1981
• Section 131.31 - Amended And Renumbered Rc 131.01.
  Effective Date: 07-01-1985
• Section 131.32 - Classifying Funds Of State And Custodial Funds Of State Treasurer.
  The director of budget and management may, for external financial reporting purposes, classify the funds of the state and the custodial funds of the...
• Section 131.33 - Unexpended Balances.
  (A) No state agency shall incur an obligation which exceeds the agency's current appropriation authority. Except as provided in division (D) of this section,...
• Section 131.331 - Funds Created For Specific Agencies.
  No state agency shall receive financial benefit from an appropriation made or fund created for the support of another. Effective Date: 07-01-1985
• Section 131.34 - Transfers Between Funds Or Between State Agencies.
  (A) No moneys shall be transferred between funds or between state agencies on an intrastate transfer voucher, or by any other procedure, unless such...
• Section 131.35 - Spending Federal And Certain Nonfederal Funds.
  (A) With respect to the federal funds received into any fund of the state from which transfers may be made under division (D) of...
• Section 131.36 - Transfers Of Funds Between Federal Government And State.
  The director of budget and management shall: (A) Enter into an agreement with the United States secretary of the treasury establishing procedures and requirements...
• Section 131.37 - Cash Management Improvement Fund.
  There is hereby created in the state treasury the cash management improvement fund. The director of budget and management shall transfer money between the...
• Section 131.38 - Annual Report Regarding Segregated Custodial Funds.
  (A) As used in this section, "segregated custodial fund" means a fund of a state agency that is established by law that consists of...
• Section 131.39 - Refunds.
  If a state agency determines that all or a portion of a fee, fine, penalty, or other nontax payment made to the agency is...
• Section 131.41 - Family Services Stabilization Fund.
  There is hereby created in the state treasury the family services stabilization fund. The fund shall consist of moneys deposited into it pursuant to...
• Section 131.42 - [Repealed].
  Effective Date: 07-01-1989
• Section 131.43 - Budget Stabilization Fund.
  There is hereby created in the state treasury the budget stabilization fund. It is the intent of the general assembly to maintain an amount...
• Section 131.44 - Transferring Surplus Revenue To Budget Stabilization Fund And Income Tax Reduction Fund.
  (A) As used in this section: (1) "Surplus revenue" means the excess, if any, of the total fund balance over the required year-end balance....
• Section 131.45 - Minimum Appropriation Per Pupil For Primary And Secondary Educational Purposes.
  (A) The amount the general assembly appropriates from the general revenue fund each year per pupil for primary and secondary educational purposes shall be...
• Section 131.50 - State Land Royalty Fund.
  (A) There is hereby created in the state treasury the state land royalty fund consisting of money credited to it under section 1509.73 of...
• Section 131.51 - Credits To Local Government Funds.
  (A) On or before July 5, 2013, the tax commissioner shall compute the following amounts and certify those amounts to the director of budget...
• Section 131.55 - Aggregate General Revenue Fund Appropriations Defined.
  As used in sections 131.55 to 131.58 of the Revised Code, "aggregate general revenue fund appropriations" has the same meaning as under section 107.032...
• Section 131.56 - Post-2007 Fund Appropriations Not To Exceed Limitations.
  The general assembly shall not make aggregate general revenue fund appropriations for fiscal year 2008 and each fiscal year thereafter that exceed the state...
• Section 131.57 - Exceptions To Aggregate General Revenue Fund Appropriation Limitations.
  Notwithstanding section 131.56 of the Revised Code, the general assembly may make aggregate general revenue fund appropriations for a fiscal year that exceed the...
• Section 131.58 - Exclusions From Aggregate General Revenue Fund Appropriations.
  Neither of the following shall be included as aggregate general revenue fund appropriations with respect to the determination of the state appropriation limitation under...
• Section 131.59 - Obligation To Make Debt Service Payments Unaffected.
  Nothing in sections 107.032 to 107.035 or 131.55 to 131.58 of the Revised Code shall be construed to affect in any way the state's...
• Section 131.60 - Appropriations Limitations Do Not Apply To Unexpended Balances.
  Sections 107.032 to 107.035 and 131.55 to 131.58 of the Revised Code do not apply to reappropriations of the unexpended balances of appropriations that...

Last modified: October 10, 2016