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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 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.
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 available on Lexis on the Franklin County Law Library public computers.
Ohio Revised Code
From the Ohio Legislative Services Commission - more current than the print Ohio Revised Code. The official publication of the Ohio Revised Code and Ohio Administrative 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.
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.
About the Ohio Revised Code and the Ohio Administrative Code
A good summary from the site about the official nature of the Ohio Revised Code and the Ohio Administrative Code.
Oh. Rev. Code Sec. 103.131
The director of the legislative service commission shall be the codifier of the laws of the state
Oh. Rev. Code sec. 149.21
Designates the legistative services commission as the official publisher of the Ohio Revised Code.
Ohio Revised Code Selected Tax Provisions