Ohio Code § 5709.112
Ohio Code § 5709.112. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5709.112.
For tax year 2006 and each tax year thereafter, all tangible personal property used
in the recovery of oil or gas, when installed and located on the premises or leased
premises of the owner, shall be exempt from taxation. Such tangible personal property shall be subject to taxation if it is not installed
on the premises or leased premises of the owner, or if it is used for the transmission,
transportation, or distribution of oil or gas, as provided in section 5711.22 of the Revised Code . The tax commissioner may adopt rules governing the administration of the exemption
provided by this section. This section does not apply to any taxpayer that is required to file a report under section 5727.08 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5709.112
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5709.112?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5709.112 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5709.112 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.