# Ohio Rev. Code § 5701.01: Person defined

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.01

## Section

- **Citation:** Ohio Rev. Code § 5701.01
- **Heading:** Person defined
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 57 / Chapter 5701 / § 5701.01

## Text

June 30, 1997 House Bill 215 - 122nd General Assembly As used in Title LVII of the Revised Code, "person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, and any other business entities.

## Nearby sections

- [Ohio Rev. Code § 5701.01 § 5701.01. Person defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.01.md)
- [Ohio Rev. Code § 5701.02 § 5701.02. Real property definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.02.md)
- [Ohio Rev. Code § 5701.03 § 5701.03. Personal property and business fixture defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.03.md)
- [Ohio Rev. Code § 5701.04 § 5701.04. Money defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.04.md)
- [Ohio Rev. Code § 5701.05 § 5701.05. Deposits defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.05.md)
- [Ohio Rev. Code § 5701.06 § 5701.06. Investments defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.06.md)
- [Ohio Rev. Code § 5701.07 § 5701.07. Credits, current accounts, prepaid items defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.07.md)
- [Ohio Rev. Code § 5701.08 § 5701.08. Used in business, business defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.08.md)
- [Ohio Rev. Code § 5701.09 § 5701.09. Other taxable intangibles, other intangible property defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.09.md)
- [Ohio Rev. Code § 5701.10 § 5701.10. Income yield defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.10.md)
- [Ohio Rev. Code § 5701.11 § 5701.11. References to Internal Revenue Code - election of taxable year](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.11.md)
- [Ohio Rev. Code § 5701.12 § 5701.12. References to consolidated reports of condition and income or call report; references to FR Y-9](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.12.md)
- [Ohio Rev. Code § 5701.13 § 5701.13. Home for the aged defined](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.13.md)
- [Ohio Rev. Code § 5701.14 § 5701.14. Entity operating with nonprofit purpose defined - single member LLC](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5701_S5701.01. Check the current official text before relying on it. Not legal advice.
