5701.09 Other taxable intangibles, other intangible property defined.

5701.09 Other taxable intangibles, other intangible property defined.

As used in Title LVII [57] of the Revised Code, “other taxable intangibles” and “other intangible property” include every valuable right, title, or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code.

Effective Date: 10-01-1953