Ohio § 5747.22
Full text of Ohio Ohio Revised Code § 5747.22, with citation guidance and answers to common questions.
§ 5747.22.
(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code . (B) With respect to a pass-through entity, one or more of the pass-through entity investors
of which are liable for the tax imposed by section 5747.02 of the Revised Code , the business income and deductions of the pass-through entity shall be apportioned
to this state in the hands of the pass-through entity investors pursuant to section 5747.21 of the Revised Code . The business income and deductions as thus apportioned to this state then shall
be allocated to the pass-through entity investors in proportion to their right to
share in that business income. (C) With respect to a pass-through entity described in division (B) of this section,
the nonbusiness income and deductions of the pass-through entity shall be allocated
to the pass-through entity investors in proportion to their right to share in the
nonbusiness income, and then the pass-through entity shares shall be allocated to
this state in the hands of each pass-through entity investor pursuant to section 5747.20 of the Revised Code .
Frequently Asked Questions About Ohio § 5747.22
What does Ohio Revised Code § 5747.22 cover?
Section 5747.22 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 § 5747.22?
A common citation format is "Ohio Revised Code § 5747.22" (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 § 5747.22 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.