# Ohio Rev. Code § 5747.04: Attributing tax receipts to county

> Ohio · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.04

## Section

- **Citation:** Ohio Rev. Code § 5747.04
- **Heading:** Attributing tax receipts to county
- **Jurisdiction:** Ohio
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Ohio Revised Code / Title 57 / Chapter 5747 / § 5747.04

## Text

October 17, 2019 House Bill 166 - 133rd General Assembly All reports, returns, and payments required of a taxpayer or employer by this chapter, except payments by electronic funds transfer as required under section 5747.072 of the Revised Code, shall be filed with the tax commissioner. Upon receipt by the commissioner of any payments under this chapter arising from a tax imposed under section 5747.02 of the Revised Code, the commissioner shall estimate and annually reconcile and determine for any amount paid by or on behalf of any taxpayer and for any amount shown due or owed to any taxpayer, the county to which such amount is attributable. The county of attribution is the county in which the taxpayer was a resident for one more than half of the number of days of the payroll period during which any income subject to taxation under this chapter was earned or, in the case of a nonresident taxpayer, the nonresident taxpayer's principal county of employment. If there is no payroll period to which such income can be attributed, the county of attribution is the county in which the taxpayer resided at the time the taxpayer received such income. The commissioner shall adopt such rules, including a requirement that each taxpayer indicate the taxpayer's school district of residence on the taxpayer's tax return, as are reasonably necessary to insure the efficient administration of this section and the distribution required by division (A) of section 5747.03 of the Revised Code.

## Nearby sections

- [Ohio Rev. Code § 5747.01 § 5747.01. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.01.md)
- [Ohio Rev. Code § 5747.02 § 5747.02. Tax rates](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.02.md)
- [Ohio Rev. Code § 5747.03 § 5747.03. Distributing income tax revenue](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.03.md)
- [Ohio Rev. Code § 5747.04 § 5747.04. Attributing tax receipts to county](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.04.md)
- [Ohio Rev. Code § 5747.05 § 5747.05. Tax credits](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.05.md)
- [Ohio Rev. Code § 5747.06 § 5747.06. Employer's duty to withhold tax](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.06.md)
- [Ohio Rev. Code § 5747.07 § 5747.07. Employers to file return and pay withholding](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.07.md)
- [Ohio Rev. Code § 5747.08 § 5747.08. Filing income tax return](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.08.md)
- [Ohio Rev. Code § 5747.09 § 5747.09. Declaration of estimated taxes](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.09.md)
- [Ohio Rev. Code § 5747.10 § 5747.10. Amended returns](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.10.md)
- [Ohio Rev. Code § 5747.011 § 5747.011. Gain or loss included in trust's Ohio taxable income](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.011.md)
- [Ohio Rev. Code § 5747.11 § 5747.11. Refunds - interest](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.11.md)
- [Ohio Rev. Code § 5747.012 § 5747.012. Tax treatment of qualifying investment income from pass-through entity](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.012.md)
- [Ohio Rev. Code § 5747.12 § 5747.12. Applying refund to satisfy debt to state](https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.12.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OH_T57_C5747_S5747.04. Check the current official text before relying on it. Not legal advice.