Ohio Code § 5747.023
Ohio Code § 5747.023. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.023.
(A) Any individual who dies while in active service as a member of the armed forces of
the United States, if such death occurred while serving in a combat zone or as a result
of wounds, disease, or injury incurred while so serving, shall be exempt from taxes
as follows: (1) Any taxes imposed by this chapter or Chapter 5748. of the Revised Code for a taxable
year commencing after 1990 if the individual is exempted by division (a)(1) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year; (2) Any taxes imposed under this chapter or Chapter 5748. of the Revised Code for taxable
years preceding those specified in division (A)(1) of this section if the taxes are
unpaid at the date of the individual's death and the individual would be exempted
by division (a)(2) of section 692 of the Internal Revenue Code from paying such taxes if they were unpaid federal income taxes. (B) An individual who dies after 1990 while a military or civilian employee of the United
States, if such death occurs as a result of wounds or injury incurred while the individual
was a military or civilian employee of the United States and also incurred outside
the United States in a terroristic or military action, shall be exempt from any taxes
imposed by this chapter or Chapter 5748. of the Revised Code for a taxable year if
the individual is exempted by division (c) of section 692 of the Internal Revenue Code from federal income taxes for such taxable year. (C) If an individual subject to this section is included in a joint return for federal
income tax purposes, the individual also shall be included in a joint return for purposes
of this chapter and Chapter 5748. of the Revised Code, and the effect of any exemption
under this section on such joint tax liability shall be determined in a manner consistent
with the determination of the effect of any exemption under section 692 of the Internal Revenue Code on such joint tax liability. (D) As used in this section, “ taxes ” includes penalties and interest.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.023
- 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 § 5747.023?
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 § 5747.023 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 § 5747.023 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.