Ohio § 5747.023
Full text of Ohio Ohio Revised Code § 5747.023, with citation guidance and answers to common questions.
§ 5747.023.
(A) Any individual who dies while in active service as a member of the armed forces of
the United States, if such death occurred while serving in a combat zone or as a result
of wounds, disease, or injury incurred while so serving, shall be exempt from taxes
as follows: (1) Any taxes imposed by this chapter or Chapter 5748. of the Revised Code for a taxable
year commencing after 1990 if the individual is exempted by division (a)(1) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year; (2) Any taxes imposed under this chapter or Chapter 5748. of the Revised Code for taxable
years preceding those specified in division (A)(1) of this section if the taxes are
unpaid at the date of the individual's death and the individual would be exempted
by division (a)(2) of section 692 of the Internal Revenue Code from paying such taxes if they were unpaid federal income taxes. (B) An individual who dies after 1990 while a military or civilian employee of the United
States, if such death occurs as a result of wounds or injury incurred while the individual
was a military or civilian employee of the United States and also incurred outside
the United States in a terroristic or military action, shall be exempt from any taxes
imposed by this chapter or Chapter 5748. of the Revised Code for a taxable year if
the individual is exempted by division (c) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year. (C) If an individual subject to this section is included in a joint return for federal
income tax purposes, the individual also shall be included in a joint return for purposes
of this chapter and Chapter 5748. of the Revised Code, and the effect of any exemption
under this section on such joint tax liability shall be determined in a manner consistent
with the determination of the effect of any exemption under section 692 of the Internal Revenue Code on such joint tax liability. (D) As used in this section, “ taxes ” includes penalties and interest.
Frequently Asked Questions About Ohio § 5747.023
What does Ohio Revised Code § 5747.023 cover?
Section 5747.023 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 § 5747.023?
A common citation format is "Ohio Revised Code § 5747.023" (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 § 5747.023 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.