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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 session laws are the official statutes. See ORC 1.53, General Assembly's Web Page.
In addition to the text of the statutes, annotated codes contain research references to secondary sources and summaries of cases dealing with the statute.
Baldwin's Ohio Revised Code Annotated
Call Number: KFO 30 .A24
Attorneys with a Franklin County Law Library card may check out these books. Also on Westlaw.
Page's Ohio Revised Code Annotated
Call Number: KFO 30 .P3 Reserve
(Available for use in the Library only). Also on Lexis Advance.
Ohio Revised Code
from Lawriter- more current than the print Ohio Revised Code. Current with legislation signed by the Governor about one month behind. A great choice if you want to link to a code section in another document.
Public Access to Official State Statutory Material Online
Council of State Governments Report (2011).
According to general assembly staff, the state ofOhio entered into a contract with Lawwriter (Casemaker) in 2007 to be the exclusive web publisher of the Ohio Revised Code. Although the state entered into an exclusive contract with Lawriter, the material published is not considered official. The general assembly’s website provides a link to the Lawriter site, where the public can access the statutes free of charge. It includes no mention of the unofficial status of the statutes on Lawriter, but a disclaimer on the general assembly’s site makes clear that the only official publication is the Laws of Ohio. The Laws of Ohio are a publication of the secretary of state’s office and are the only recognized version of the enactments of the general assembly. The state, therefore, has no official version of the Ohio Revised Code, either in print or electronic form, and the code is “only a reference and not the official code".
Ohio's Adoption of the Uniform Electronic Legal Material Act
SB 139 (Aug. 2018). UELMA designates the Legislative Service Commission as the official publisher of the Ohio Revised Code and the Ohio Administrative Code, whereas the Secretary of State is the official publisher of the Session Laws. However, Lawriter still has the only version of the Ohio Revised Code and Ohio Administrative Code online, and it is not official.
Ohio Revised Code Selected Tax Provisions