Section 5701.01 — Person defined.
29 words·~1 min read·
/oh/title-57-taxation/chapter-5701-definitions/5701-01·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.