Ohio § 5737.04
Full text of Ohio Ohio Revised Code § 5737.04, with citation guidance and answers to common questions.
§ 5737.04.
Every person engaged in handling grain shall, at the time when his annual return of
taxable property is made or required to be made, file a statement setting forth: (A) The number of bushels of each kind of grain received by him, or purchased by him
for shipment from a place in this state, at each place where he has carried on such
business in this state during the year immediately preceding the date as of which
the taxable personal property of such person is required to be listed, or the part
thereof during which he was engaged in such business at such place. Grain purchased for shipment from a place in this state is deemed purchased at the
principal place in this state where the purchaser maintains an elevator, warehouse,
or other like facility; and if there is no such place, at the principal office or
place of business of such person in this state, which, in the case of an individual
having no other office or place of business, shall be his actual place of residence. (B) The number of bushels of each kind of grain included in the statement required by
division (A) of this section which has been transferred from one such place to another
such place. A form for making such statement shall be included in the blanks prescribed by the
tax commissioner for the making of returns of taxable property. Such statement shall be filed with such return in the office in which such return
is filed, or would be required to be filed, as to taxable personal property used in
business at the place where such occupation is or has been carried on.
Frequently Asked Questions About Ohio § 5737.04
What does Ohio Revised Code § 5737.04 cover?
Section 5737.04 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5737.04?
A common citation format is "Ohio Revised Code § 5737.04" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5737.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.