Ohio Rev. Code § 1334.14
Current with legislation from 2024 received as of August 15, 2024.
In any case arising under section 1334.08 or 1334.09 of the Revised Code, the burden of proving an exemption or exception from section 1334.12 or 1334.13 of the Revised Code is upon the person who claims the exemption or exception.
R.C. §1334.14