Ohio Code § 5747.40
Ohio Code § 5747.40. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.40.
Any term used in sections 5747.40 to 5747.43 of the Revised Code has the same meaning as defined in section 5733.40 of the Revised Code . The purpose of sections 5747.40 to 5747.43 of the Revised Code is to complement and to reinforce the tax levied under section 5747.02 of the Revised Code . Those sections do not apply to a pass-through entity if all of the investors of
the pass-through entity are resident taxpayers for the purposes of this chapter for
the entire qualifying taxable year of the pass-through entity, or to a trust if all
of the beneficiaries of the trust are resident taxpayers for the purposes of this
chapter for the entire qualifying taxable year of the trust, except that sections 5747.42 and 5747.43 of the Revised Code apply to all pass-through entities that elect to be subject to the tax levied under section 5747.38 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.40
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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 § 5747.40?
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 § 5747.40 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 § 5747.40 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Statutes are amended, repealed, and renumbered every session.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.
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