2024 Ohio Code 3121.45 – Payments deemed to be gifts

2023 Ohio Code 3121.45 – Payments deemed to be gifts

2020 Ohio Code 3121.45 – Payments deemed to be gifts

2018 Ohio Code 3121.45 – Payments deemed to be gifts

2016 Ohio Code 3121.45 – Payments deemed to be gifts

2015 Ohio Code 3121.45 – Payments deemed to be gifts

2014 Ohio Code 3121.45 – Payments deemed to be gifts

2013 Ohio Code 3121.45 – Payments deemed to be gifts

2009 Ohio Code 3121.45 – Payments deemed to be gifts