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Tax Law Research : Federal and Ohio: Ohio Revised Code

As at the Federal level, the statutes of Ohio are the primary law governing taxation. They are found in the Ohio Revised Code. For more information, see the Statutes tab of the Ohio Primary Law Research Guide.

Current Ohio Revised Code

These Revised Codes may be certified by the Ohio Secretary of State, but they are not the official statutes of Ohio.  The official Ohio Revised Code is published by the Ohio Legislative Services Commission and is available here.The session laws are published by the Ohio Secretary of State.   See ORC 1.53, General Assembly's Web Page.

Annotated Codes
In addition to the text of the statutes, annotated codes contain research references to secondary sources and summaries of cases dealing with the statute.

Unannotated Code

Ohio Revised Code Selected Tax Provisions