Ohio Revised Code Chapter 5701 - Definitions

• Section 5701.01 - Person Defined.
  As used in Title LVII [57] of the Revised Code, "person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations,...
• Section 5701.02 - Real Property Definitions.
  As used in Title LVII [57] of the Revised Code: (A) "Real property," "realty," and "land" include land itself, whether laid out in town...
• Section 5701.03 - Personal Property And Business Fixture Defined.
  As used in Title LVII [57] of the Revised Code: (A) "Personal property" includes every tangible thing that is the subject of ownership, whether...
• Section 5701.04 - Money Defined.
  As used in Title LVII [57] of the Revised Code, "money" includes gold, silver, and other coin, circulating notes of national banking associations, United...
• Section 5701.05 - Deposits Defined.
  As used in Title LVII of the Revised Code, "deposits" includes every deposit which the person owning, holding in trust, or having the beneficial...
• Section 5701.06 - Investments Defined.
  As used in Title LVII [57] of the Revised Code, "investments" includes: (A) Shares of stock in corporations, associations, and joint-stock companies, under whatever...
• Section 5701.07 - Credits, Current Accounts, Prepaid Items Defined.
  As used in Title LVII [57] of the Revised Code: (A) "Credits" means the excess of the sum of all current accounts receivable and...
• Section 5701.08 - Used In Business, Business Defined.
  As used in Title LVII [57] of the Revised Code: (A) Personal property is "used" within the meaning of "used in business" when employed...
• Section 5701.09 - Other Taxable Intangibles, Other Intangible Property Defined.
  As used in Title LVII [57] of the Revised Code, "other taxable intangibles" and "other intangible property" include every valuable right, title, or interest...
• Section 5701.10 - Income Yield Defined.
  As used in Title LVII [57] of the Revised Code, "income yield" means the aggregate amount paid as income by the obligor, trustee, or...
• Section 5701.11 - References To Internal Revenue Code - Election Of Taxable Year.
  The effective date to which this section refers is the effective date of this section as amended by H.B. 19 of the 131st general...
• Section 5701.12 - References To Consolidated Reports Of Condition And Income Or Call Report; References To Fr Y-9.
  (A) The effective date to which this section refers is the effective date of this section as enacted by H.B. 510 of the 129th...
• Section 5701.13 - Home For The Aged Defined.
  (A) As used in this section: (1) "Nursing home" means a nursing home or a home for the aging, as those terms are defined...
• Section 5701.14 - Entity Operating With Nonprofit Purpose Defined - Single Member Llc.
  For purposes of Title LVII of the Revised Code: (A) In order to determine a limited liability company's nonprofit status, an entity is operating...
• Section 5701.15 - Department And Director Of Development Defined.
  As used in Title LVII of the Revised Code, "department of development" means the development services agency and "director of development" means the director...

Last modified: October 10, 2016