(a) Any term used in this Part 18 that is not otherwise defined in this Part has the same meaning as when used in a comparable context in laws of the United States relating to federal income taxation or in Title LVII of the Ohio Revised Code, unless the context clearly requires or indicates a different meaning. If a term used in this Part that is not otherwise defined in this Part is used in a comparable context in both the laws of the United States relating to federal income tax and in Title LVII of the Ohio Revised Code and the use is not consistent, then the use of the term in the laws of the United States relating to federal income tax shall control over the use of the term in Title LVII of the Ohio Revised Code.
(b) For purposes of this chapter, the singular shall include the plural, and the masculine shall include the feminine and the gender-neutral.
(c) For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(Ord. 9984-2015. Passed 12-15-15.)