Ohio Code § 718.121
Ohio Code § 718.121. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 718.121.
(A) Except as provided in division (B) of this section, if tax or withholding is paid
to a municipal corporation on income or wages, and if a second municipal corporation
imposes or assesses a tax on that income or wages after the time period allowed for
a refund of the tax or withholding paid to the first municipal corporation, the second
municipal corporation shall allow a nonrefundable credit, against the tax or withholding
the second municipality claims is due with respect to such income or wages, equal
to the tax or withholding paid to the first municipal corporation with respect to
such income or wages. (B) If the tax rate in the second municipal corporation is less than the tax rate in
the first municipal corporation, then the credit described in division (A) of this
section shall be calculated using the tax rate in effect in the second municipal corporation. (C) If the tax rate in the second municipal corporation is greater than the tax rate
in the first municipal corporation, the tax due in excess of the credit afforded is
to be paid to the second municipal corporation, along with any penalty and interest
accruing thereto during the period of nonpayment. (D) Nothing in this section permits any credit carryforward.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 718.121
- 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 § 718.121?
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 § 718.121 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 § 718.121 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Statutes are amended, repealed, and renumbered every session.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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No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.