Ohio Rev. Code § 5747.081Download PDFCurrent with legislation from 2024 received as of August 15, 2024.Section 5747.081 - [Repealed]R.C. § 5747.081Repealed by 133rd General Assembly, HB 166,§105.01, eff. 10/17/2019, op. for taxable years beginning on or after 1/1/2019.Effective Date: 10/20/1987 .