Ohio Code § 5747.22
Ohio Code § 5747.22. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.22.
(A) This section applies solely for the purposes of computing the credit allowed under division (A) of section 5747.05 of the Revised Code and computing income taxable in this state under division (D) of section 5747.08 of the Revised Code . (B) With respect to a pass-through entity, one or more of the pass-through entity investors
of which are liable for the tax imposed by section 5747.02 of the Revised Code , the business income and deductions of the pass-through entity shall be apportioned
to this state in the hands of the pass-through entity investors pursuant to section 5747.21 of the Revised Code . The business income and deductions as thus apportioned to this state then shall
be allocated to the pass-through entity investors in proportion to their right to
share in that business income. (C) With respect to a pass-through entity described in division (B) of this section,
the nonbusiness income and deductions of the pass-through entity shall be allocated
to the pass-through entity investors in proportion to their right to share in the
nonbusiness income, and then the pass-through entity shares shall be allocated to
this state in the hands of each pass-through entity investor pursuant to section 5747.20 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.22
- 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 § 5747.22?
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 § 5747.22 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 § 5747.22 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Statutes are amended, repealed, and renumbered every session.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.