Ohio § 718.121
Full text of Ohio Ohio Revised Code § 718.121, with citation guidance and answers to common questions.
§ 718.121.
(A) Except as provided in division (B) of this section, if tax or withholding is paid
to a municipal corporation on income or wages, and if a second municipal corporation
imposes or assesses a tax on that income or wages after the time period allowed for
a refund of the tax or withholding paid to the first municipal corporation, the second
municipal corporation shall allow a nonrefundable credit, against the tax or withholding
the second municipality claims is due with respect to such income or wages, equal
to the tax or withholding paid to the first municipal corporation with respect to
such income or wages. (B) If the tax rate in the second municipal corporation is less than the tax rate in
the first municipal corporation, then the credit described in division (A) of this
section shall be calculated using the tax rate in effect in the second municipal corporation. (C) If the tax rate in the second municipal corporation is greater than the tax rate
in the first municipal corporation, the tax due in excess of the credit afforded is
to be paid to the second municipal corporation, along with any penalty and interest
accruing thereto during the period of nonpayment. (D) Nothing in this section permits any credit carryforward.
Frequently Asked Questions About Ohio § 718.121
What does Ohio Revised Code § 718.121 cover?
Section 718.121 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 § 718.121?
A common citation format is "Ohio Revised Code § 718.121" (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 § 718.121 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.