Ohio § 5711.221 Report of investment income

Ohio Statutes

§ 5711.221 — Report of investment income

Ohio § 5711.221

Title 57Taxation

Ch. 5711Listing Personal Property

This text of Ohio § 5711.221 (Report of investment income) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5711.221 (2026).

Text

In listing investments of the kind defined in division (D) of section5701.06of the Revised Code, as of the date prescribed by section5711.03of the Revised Code, the amount of income yield of each such investment, during the fiscal or calendar year used by the trustee or fiduciary of each such investment shall be stated in dollars and cents and the assessment thereof shall be at the amount of such income yield. The tax commissioner may adopt and promulgate rules and regulations to govern the use of the basis of listing authorized by this section.

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In listing investments of the kind defined in division (D) of section5701.06of the Revised Code, as of the date prescribed by section5711.03of the Revised Code, the amount of income yield of each such investment, during the fiscal or calendar year used by the trustee or fiduciary of each such investment shall be stated in dollars and cents and the assessment thereof shall be at the amount of such income yield. The tax commissioner may adopt and promulgate rules and regulations to govern the use of the basis of listing authorized by this section.