State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5751
5751.01 Definitions.
5751.011 Consolidation of related taxpayers - election - requirements.
5751.012 Combined taxpayers - registration fee - liability.
5751.013 Taxation of property transferred into state.
5751.014 Joint and several liability.
5751.02 Commercial activity tax levied on taxable gross receipts.
5751.03 Commercial activity tax rate - computation.
5751.031 Calculation of tax imposed per calendar quarter.
5751.032 Periodic review of tax collected - revenue limits - application of excess.
5751.033 Situsing of gross receipts to Ohio.
5751.04 Registration of taxpayer with commissioner - fee.
5751.05 Election as calendar year taxpayer.
5751.051 Filing of tax return required - minimum interim payment.
5751.06 Penalty for late filing or delinquent payment.
5751.07 Quarterly payments - electronic filing of returns - penalty.
5751.08 [Effective Until 9/13/2010] Application for refund to taxpayer.
5751.081 Application of refund to debt to state.
5751.09 [Effective Until 9/13/2010] Assessment against person not filing return or paying tax.
5751.10 Disposal of business or assets - tax due immediately.
5751.11 Failure to report or pay - annulment of privilege or franchise.
5751.12 Records, federal returns, and federal-state reconciliation computations.
5751.20 School district tangible property tax replacement fund.
5751.21 Payments to school districts for fixed-rate and fixed-sum levy losses.
5751.22 Distribution of fixed-sum payments to local taxing units.
5751.23 Deduction of county administrative fee losses.
5751.31 Direct appeal on constitutional issues to supreme court.
5751.50 Claiming refundable and nonrefundable credits.
5751.51 Credit for qualified research expenses.
5751.52 Credit for qualified research and development loan payments.
5751.53 Credit against tax for amortizable net operating losses.
5751.98 Order of credits - limitations - excess carried forward.
5751.99 Penalties.
State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5751
5751.01 Definitions.
5751.011 Consolidation of related taxpayers - election - requirements.
5751.012 Combined taxpayers - registration fee - liability.
5751.013 Taxation of property transferred into state.
5751.014 Joint and several liability.
5751.02 Commercial activity tax levied on taxable gross receipts.
5751.03 Commercial activity tax rate - computation.
5751.031 Calculation of tax imposed per calendar quarter.
5751.032 Periodic review of tax collected - revenue limits - application of excess.
5751.033 Situsing of gross receipts to Ohio.
5751.04 Registration of taxpayer with commissioner - fee.
5751.05 Election as calendar year taxpayer.
5751.051 Filing of tax return required - minimum interim payment.
5751.06 Penalty for late filing or delinquent payment.
5751.07 Quarterly payments - electronic filing of returns - penalty.
5751.08 [Effective Until 9/13/2010] Application for refund to taxpayer.
5751.081 Application of refund to debt to state.
5751.09 [Effective Until 9/13/2010] Assessment against person not filing return or paying tax.
5751.10 Disposal of business or assets - tax due immediately.
5751.11 Failure to report or pay - annulment of privilege or franchise.
5751.12 Records, federal returns, and federal-state reconciliation computations.
5751.20 School district tangible property tax replacement fund.
5751.21 Payments to school districts for fixed-rate and fixed-sum levy losses.
5751.22 Distribution of fixed-sum payments to local taxing units.
5751.23 Deduction of county administrative fee losses.
5751.31 Direct appeal on constitutional issues to supreme court.
5751.50 Claiming refundable and nonrefundable credits.
5751.51 Credit for qualified research expenses.
5751.52 Credit for qualified research and development loan payments.
5751.53 Credit against tax for amortizable net operating losses.
5751.98 Order of credits - limitations - excess carried forward.
5751.99 Penalties.
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