Ohio § 5747.04
Full text of Ohio Ohio Revised Code § 5747.04, with citation guidance and answers to common questions.
§ 5747.04.
All reports, returns, and payments required of a taxpayer or employer by this chapter,
except payments by electronic funds transfer as required under section 5747.072 of the Revised Code , shall be filed with the tax commissioner. Upon receipt by the commissioner of any payments under this chapter arising from a
tax imposed under section 5747.02 of the Revised Code , the commissioner shall estimate and annually reconcile and determine for any amount
paid by or on behalf of any taxpayer and for any amount shown due or owed to any taxpayer,
the county to which such amount is attributable. The county of attribution is the county in which the taxpayer was a resident for
one more than half of the number of days of the payroll period during which any income
subject to taxation under this chapter was earned or, in the case of a nonresident
taxpayer, the nonresident taxpayer's principal county of employment. If there is no payroll period to which such income can be attributed, the county
of attribution is the county in which the taxpayer resided at the time the taxpayer
received such income. The commissioner shall adopt such rules, including a requirement that each taxpayer
indicate the taxpayer's school district of residence on the taxpayer's tax return,
as are reasonably necessary to insure the efficient administration of this section
and the distribution required by division (A) of section 5747.03 of the Revised Code .
Frequently Asked Questions About Ohio § 5747.04
What does Ohio Revised Code § 5747.04 cover?
Section 5747.04 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 § 5747.04?
A common citation format is "Ohio Revised Code § 5747.04" (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 § 5747.04 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.