Ohio Statutes

Title [57] LVII TAXATION

Chapter 5701: DEFINITIONS
- 5701.01 Person defined.
- 5701.02 Real property definitions.
- 5701.03 Personal property and business fixture defined.
- 5701.04 Money defined.
- 5701.05 Deposits defined.
- 5701.06 Investments defined.
- 5701.07 Credits, current accounts, prepaid items defined.
- 5701.08 Used in business, business defined.
- 5701.09 Other taxable intangibles, other intangible property defined.
- 5701.10 Income yield defined.
- 5701.11 References to Internal Revenue Code - election of taxable year.
- 5701.12 [Repealed].
- 5701.13 Home for the aged defined.
- 5701.14 Entity operating with nonprofit purpose defined - single member LLC.
Chapter 5703: DEPARTMENT OF TAXATION
- 5703.01 Department of taxation composition.
- 5703.02 Board of tax appeals - powers and duties.
- 5703.03 Appointment of members of board of tax appeals - terms of office.
- 5703.031 Enforcement of board of tax appeals orders.
- 5703.04 Tax commissioner - powers, duties and immunity.
- 5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.
- 5703.051 Procedure for certificate of abatement.
- 5703.052 [Effective Until 9/10/2010] Tax refund fund.
- 5703.053 What constitutes timely filing.
- 5703.054 Form of filing required documents.
- 5703.055 Rounding fractional parts of dollar.
- 5703.056 Mailing terms - delivery services.
- 5703.057 Commissioner may require identifying information.
- 5703.058 Deposit of tax payments within 30 days of receipt.
- 5703.06 Claims - compromise or installment payment agreement - innocent spouse relief.
- 5703.07 Bond of tax commissioner - duty to devote entire time to office.
- 5703.08 Employee's bonds.
- 5703.081 Discipline of department employee failing to comply with tax laws.
- 5703.09 Compensation of board members.
- 5703.10 Place of office - branch offices.
- 5703.11 Business hours.
- 5703.12 Annual report.
- 5703.13 Quorum - orders.
- 5703.14 Rules of board and department - amendments - right to review - hearing.
- 5703.141 [Repealed].
- 5703.15 Designation of actions.
- 5703.16 Rules and regulations.
- 5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.
- 5703.18 Procedural powers of commissioner and agents.
- 5703.19 [Effective Until 9/10/2010] Right of tax commissioner to inspect books of taxpayer - penalty.
- 5703.20 Power to require production of books by order or subpoena.
- 5703.21 [Effective Until 9/10/2010] Prohibition against divulging information - information acquired as result of audit.
- 5703.211 Rules for tracking database searches.
- 5703.22 Decisions of department.
- 5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings.
- 5703.24 Action for damages by taxpayer.
- 5703.25 Returns, claims, and reports need not be sworn to - perjury statement.
- 5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.
- 5703.261 Payment with nonnegotiable or dishonored instrument - penalty.
- 5703.262 Commissioner may designate documents that must be signed by preparers - penalties.
- 5703.27 Duty to answer questions.
- 5703.28 Contempt proceedings for disobedience.
- 5703.29 Fees of officers and witnesses.
- 5703.30 Payment of expenses and witness fees.
- 5703.31 Appearance of officers - payment of expenses.
- 5703.32 Depositions.
- 5703.33 Copy of testimony to be received in evidence.
- 5703.34 Compulsory testimony - privilege against prosecution.
- 5703.35 Furnishing of blanks - extension of time for filing reports.
- 5703.36 Commissioner to obtain information.
- 5703.37 Service of notice or order.
- 5703.371 Foreign corporations - designation of secretary of state as agent.
- 5703.38 Denial of injunction.
- 5703.39 Writ of mandamus - injunction.
- 5703.40 Interchange of information with other states, United States or Canada.
- 5703.41 Interchange of information between tax commissioner and other officers.
- 5703.42 Annual report.
- 5703.43 Duty of agents to report and testify.
- 5703.44 Forfeiture for ordering agent to violate law.
- 5703.45 Agent's acts imputed to principal.
- 5703.46 Each day's failure to comply a separate offense.
- 5703.47 Definition of federal short term rate.
- 5703.48 Report describing effect of tax expenditures on general revenue fund.
- 5703.49 Internet site for tax information.
- 5703.50 Taxpayer rights definitions.
- 5703.51 Written information and instructions for taxpayers.
- 5703.52 Problem resolution officers - continuing education - evaluating employees.
- 5703.53 Opinions on prospective tax liability.
- 5703.54 Action for damages by taxpayer.
- 5703.55 Display of social security number.
- 5703.56 Sham transactions.
- 5703.57 Ohio business gateway steering committee.
- 5703.58 Time limit for assessments - extension by lawful stay.
- 5703.60 Petition for reassessment.
- 5703.65 Central sales and use tax registration system not to be used for other taxes.
- 5703.70 [Effective Until 9/10/2010] Refund application procedures.
- 5703.80 Property tax administration fund.
- 5703.82 Tax discovery data system - discovery project fund.
- 5703.99 Penalty.
Chapter 5705: TAX LEVY LAW
- 5705.01 Tax levy law definitions.
- 5705.02 Ten-mill limitation.
- 5705.03 Authorization to levy taxes - collection.
- 5705.04 Division of taxes levied.
- 5705.05 Purpose and intent of general levy for current expenses.
- 5705.06 Special levies without vote of the people within ten-mill limitation.
- 5705.07 Levies in excess of ten-mill limitation.
- 5705.08 Certification by fiscal officer.
- 5705.09 Establishment of funds.
- 5705.091 County developmental disabilities general fund - capital fund - medicaid reserve fund.
- 5705.10 Use of revenues.
- 5705.11 Distribution of revenue derived from federal government.
- 5705.12 Approval to establish special funds.
- 5705.121 Other special funds.
- 5705.13 Reserve balance accounts - special revenue fund - capital projects fund.
- 5705.131 Nonexpendable trust fund.
- 5705.132 Reserve balance account for other purposes.
- 5705.14 Transfer of funds.
- 5705.15 Transfer of public funds - exceptions.
- 5705.16 Resolution for transfer of funds - petition - approval by tax commissioner - hearing - certification.
- 5705.17 [Repealed].
- 5705.18 Charter prevails over ten-mill limitation - calculation of tax rate.
- 5705.19 Resolution relative to tax levy in excess of ten-mill limitation.
- 5705.191 Levy in excess of ten-mill limitation - political subdivisions other than schools.
- 5705.192 Replacement levies.
- 5705.193 County anticipation notes for permanent improvement or class of permanent improvements.
- 5705.194 Levy in excess of ten-mill limitation - schools.
- 5705.195 Calculation of millage and years school levy shall run.
- 5705.196 Submitting school levy to electors.
- 5705.197 Form of ballot.
- 5705.198 Tax levy by joint recreation district.
- 5705.199 School levy in excess of ten-mill limitation.
- 5705.20 Special levy for tuberculosis treatment or clinics.
- 5705.21 Special election on additional school district levy.
- 5705.211 Special levy for school district current operating expenses.
- 5705.2110 Certification of tax amount.
- 5705.2111 Proposal for levy in excess of limitation.
- 5705.212 School levy of up to five incremental taxes.
- 5705.213 Special school district election on levy for current expenses - renewal levy.
- 5705.214 Frequency of school district elections.
- 5705.215 County school financing district levy.
- 5705.216 Issuing additional anticipation notes for school purposes.
- 5705.217 Holding special elections on additional tax for school district purposes.
- 5705.218 Holding special elections on general obligation bonds for school district purposes.
- 5705.219 Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money.
- 5705.22 Additional levy for county hospitals.
- 5705.221 Additional levy for county alcohol, drug addiction, and mental health programs.
- 5705.222 Additional levy for county developmental disabilities programs.
- 5705.23 Special levy for public library - resolution - submission to electors.
- 5705.24 County tax levy for support of children services.
- 5705.25 Submission of proposed levy - notice of election - form of ballot - certification.
- 5705.251 Election on incremental taxes for schools.
- 5705.26 Majority vote necessary for levies.
- 5705.261 Election on decrease of an increased rate of levy approved for a continuing period of time.
- 5705.27 County budget commission.
- 5705.28 Adoption of tax budget - procedure for participation by public library trustees.
- 5705.281 Waiving requirement of adoption of tax budget.
- 5705.29 Contents of tax budget - contingency reserve balance - spending reserve.
- 5705.30 Public inspection of budget - hearing - notice - submission to county auditor.
- 5705.31 Approval of levies by budget commission - minimum levy.
- 5705.311 Application of levy to annexed territory.
- 5705.312 Increasing minimum levy to pay debt service.
- 5705.313 Permitting property tax rate reduction when county sales tax increased.
- 5705.314 Conducting public hearing on proposed school levy.
- 5705.315 Effect of annexation on minimum municipal and township levies.
- 5705.32 Budget commission to adjust amounts required - revision of estimate - distribution - hearing.
- 5705.321 Alternative method of apportionment.
- 5705.33 Reduction of operating levy.
- 5705.331 [Repealed].
- 5705.34 Certification of tax levy - revision of budget.
- 5705.341 Right of appeal.
- 5705.35 Contents of certification.
- 5705.36 Certification of available revenue - additional revenue - amended official certificate.
- 5705.37 Appeal to board of tax appeals.
- 5705.38 Annual appropriation measures - classification.
- 5705.39 Appropriations limited by estimated revenue.
- 5705.391 Board of education spending plan.
- 5705.392 County spending plan.
- 5705.40 Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies.
- 5705.41 Restriction upon appropriation and expenditure of money - certificate of fiscal officer.
- 5705.411 Anticipated proceeds from levy for permanent improvement are deemed appropriated.
- 5705.412 Certificate of revenue required for school district expenditures.
- 5705.413 [Repealed].
- 5705.42 Grants by United States government.
- 5705.43 Improvements paid by special assessments.
- 5705.44 Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings.
- 5705.45 Liability for wrongful payments from public funds - enforcement.
- 5705.46 Payment of current payrolls.
- 5705.47 Existing actions or proceedings.
- 5705.48 Joint budget commission - adjustment of tax rate.
- 5705.49 Subdivision's power to tax - limitation.
- 5705.50 Subdivisions may expend local funds for real property inventory.
- 5705.51 Indirect debt limitation.
- 5705.59 [Repealed].
- 5705.61 Tax on use, lease or occupancy of public real property not used for public purpose.
- 5705.62 Payment of tax.
- 5705.63 Distributing tax revenue.
- 5705.71 County levy for senior citizens services or facilities.
Chapter 5707: COUNTY TAXES
- 5707.01 Annual tax levy.
- 5707.02 Tax levy for judicial and court fund.
- 5707.03 Tax levy on property on intangible property tax list - rates.
- 5707.031 Tax credit certificate against tax on intangibles dealer.
- 5707.04 Tax levy on intangible property on classified tax list - rates.
- 5707.05 Credit for investment in research development and technology transfer companies.
- 5707.051 Amended and Renumbered RC 5747.48.
- 5707.06 [Repealed].
- 5707.07 Levy to pay bonds given for railroad subscription.
- 5707.08 Authority to create county, township, or municipal forests - tax levy.
Chapter 5709: TAXABLE PROPERTY - EXEMPTIONS
- 5709.01 Taxable property entered on general tax list and duplicate.
- 5709.02 Taxable property to be entered on classified tax list and duplicate.
- 5709.03 Fixing situs of certain classes of property within or without this state.
- 5709.04 Exemption of intangible property.
- 5709.041 Exemption of certain deposits.
- 5709.05 When former public lands become taxable.
- 5709.06 Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever.
- 5709.07 Exemption of schools, churches, and colleges.
- 5709.08 Exemption of government and public property.
- 5709.081 Exempting public recreational facility used for athletic events.
- 5709.082 Distribution of municipal income tax revenues from new employees at major league facilities.
- 5709.083 Exemption for eligible county projects.
- 5709.084 [Effective 9/13/2010] Exemption of convention centers.
- 5709.09 Exemption of nature preserves.
- 5709.10 Exemption of public property.
- 5709.11 Exemption of municipal utility works.
- 5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers.
- 5709.112 Exemption of tangible personal property used in oil or gas recovery.
- 5709.12 Exemption of property used for public or charitable purposes.
- 5709.121 Exclusive charitable or public purposes defined.
- 5709.13 Exemption of property used as children's homes.
- 5709.14 Exemption of graveyards.
- 5709.15 Exemption of veterans funds and monuments.
- 5709.16 Exemption of monuments and memorials.
- 5709.17 Exemption of property of memorial or cemetery associations or veterans' organizations.
- 5709.18 Exemption of prehistoric earthworks or historic buildings.
- 5709.19 Deduction for domestic animals.
- 5709.20 Air pollution control facility - noise pollution control facility definitions.
- 5709.201 Continuation of certificates.
- 5709.21 Air or noise pollution control certificate.
- 5709.211 Opinion of director required before issuance of exempt facility certificate.
- 5709.212 Fees for exempt facility certificate.
- 5709.22 Tax commissioner - powers and duties.
- 5709.23 County auditor to issue notice of application for certificate to taxing authority.
- 5709.231 [Repealed].
- 5709.24 Tax commissioner to adopt rules.
- 5709.25 Exemption of pollution control facilities.
- 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties.
- 5709.27 Transfer of exemption certificate.
- 5709.28 Percentage of taxable value of agricultural security area land may be exempt.
- 5709.30 to 5709.37 [Repealed].
- 5709.40 Declaration that improvements constitute public purpose - blighted areas.
- 5709.41 Declaration that improvements constitute public purpose.
- 5709.411 Declaration that improvements constitute public purpose - detached areas.
- 5709.42 Annual service payments in lieu of taxes.
- 5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund.
- 5709.44 Foreign trade zone exemption.
- 5709.45 to 5709.52 [Repealed].
- 5709.53 Exemption of solar, wind or hydrothermal energy system and of certain energy facilities.
- 5709.55 Grape products - personal property exemption.
- 5709.61 Enterprise zone definitions.
- 5709.62 [Effective Until 9/13/2010] Designation of enterprise zones by municipal corporations.
- 5709.63 [Effective Until 9/13/2010] Designation of enterprise zones by counties.
- 5709.631 Requirements for agreements.
- 5709.632 [Effective Until 9/13/2010] Designation of enterprise zones by central city of metropolitan statistical area.
- 5709.633 Enterprise relocating from another Ohio location.
- 5709.64 Applying for tax incentive qualification certificate.
- 5709.65 Entitlement to tax incentives.
- 5709.66 Appying for employee tax credit certificate.
- 5709.67 Duties of director of development and tax commissioner.
- 5709.671 Policy of retaining existing or creating new employment opportunities.
- 5709.68 Report on all agreements in effect.
- 5709.69 Notice of intent to relocate.
- 5709.71 Exemption of port authority property leased to railroad - annual payments.
- 5709.72 Exemption for library technology development.
- 5709.73 Exemption for increase in property value due to public infrastructure improvement.
- 5709.74 Annual service payments in lieu of taxes.
- 5709.75 Township public improvement tax increment equivalent fund.
- 5709.76 Exempting public obligations and purchase obligations.
- 5709.77 County public infrastructure improvement definitions.
- 5709.78 Exemption for increase in property value due to county public infrastructure improvement.
- 5709.79 Annual service payments in lieu of taxes.
- 5709.80 Redevelopment tax equivalent fund.
- 5709.81 County bonds or notes to finance public infrastructure improvement.
- 5709.82 Compensating school district for revenues lost due to tax exemptions.
- 5709.83 Notifying school district of proposed tax exemption.
- 5709.831 Reimbursing local taxing authorities.
- 5709.832 Nondiscriminatory hiring practices in operations of business granted tax exemption.
- 5709.84 Exemption for local railroad operation.
- 5709.85 Tax incentive review council.
- 5709.86 Exemption for abandoned school property.
- 5709.87 Exempting increase in assessed value of realty cleaned of contamination.
- 5709.88 Tax incentives to promote employment and improve economic climate.
- 5709.881 Local agreements.
- 5709.882 Report of local agreements.
- 5709.883 Tax incentive review council - cleanup of contamination.
- 5709.91 Service payments in lieu of taxes.
- 5709.911 Exemptions.
- 5709.912 Administrative rules.
- 5709.913 Increases in assessed value of real property located within a municipal incentive district.
- 5709.914 Increases in assessed value of real property located within a county incentive district.
Chapter 5711: LISTING PERSONAL PROPERTY
- 5711.01 Listing personal property definitions.
- 5711.02 Annual returns - supplying of blanks.
- 5711.03 Listing of taxable property.
- 5711.04 Time for making returns.
- 5711.05 Returns of taxable property - fiduciary returns.
- 5711.06 Listing of transferred investments.
- 5711.07 Proper taxing district for listing property.
- 5711.08 [Repealed].
- 5711.09 Powers and duties of tax commissioner - contents of return.
- 5711.10 Option to file verified federal income tax return.
- 5711.101 Tax commissioner may require financial statement or balance sheet - substitute listing date.
- 5711.11 Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential.
- 5711.12 [Repealed].
- 5711.13 Taxpayer shall make combined return - assessment - certification to treasurer of state.
- 5711.131 County supplemental return.
- 5711.14 Consolidated returns for corporations - joint returns for husband and wife.
- 5711.15 Valuation of merchandise offered for sale.
- 5711.16 Listing of personal property by manufacturer - average value of articles.
- 5711.17 Separate listing of property by manufacturer.
- 5711.18 Valuation of accounts and personal property - procedure - income yield.
- 5711.19 Determination of trust income - cash distribution.
- 5711.20 [Repealed].
- 5711.21 Rules governing assessments.
- 5711.22 Listing and rates of personal property tax.
- 5711.221 Report of invenstment income.
- 5711.222 [Repealed].
- 5711.23 Reclassified property assessable.
- 5711.24 Power of tax commissioner to assess taxable property - assessment certificate.
- 5711.25 Procedure in dealing with assessment certificates - final certificates.
- 5711.26 Commissioner may make certain final assessments.
- 5711.27 Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary.
- 5711.28 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- 5711.29 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner.
- 5711.30 Penalty assessment for declaring a nominal dividend or to evade taxes.
- 5711.31 Notice of assessment - petition for reassessment - final determination.
- 5711.311 [Repealed].
- 5711.32 Correction of records and tax lists.
- 5711.33 Tax bills issued for deficiency assessment.
- 5711.34 List of investment holders in corporations to be filed with tax commissioner.
- 5711.341 List of investors in money market investment to be filed with tax commissioner.
- 5711.35 Resident deputy county treasurer.
- 5711.36 Filing and preservation of returns and assessment certificates.
- 5711.99 [Repealed].
Chapter 5713: ASSESSING REAL ESTATE
- 5713.01 County auditor shall be assessor - assessment procedure - employees.
- 5713.011 Notice that applicant may apply for reduction in taxes.
- 5713.02 Duties of assessor.
- 5713.03 County auditor to determine taxable value of real property.
- 5713.04 Tracts to be valued separately - split listing for tax exemption - deductions.
- 5713.041 Classifying property for purposes of tax reduction.
- 5713.05 County auditor to list mineral lands - increase or decrease of valuation.
- 5713.051 True value of oil and gas reserves on certain property.
- 5713.06 Apportionment of aggregate valuation of mineral lands by county auditor.
- 5713.07 Exempted real estate.
- 5713.08 County auditor to make list of exempted property - contents of list - duties of tax commissioner.
- 5713.081 Collecting delinquent taxes on publicly owned property.
- 5713.082 Notification of reentry of property on tax list.
- 5713.09 Tax maps of subdivisions.
- 5713.10 Appointment of draftsmen.
- 5713.11, 5713.111 [Repealed].
- 5713.12 Ascertaining mortgage indebtedness.
- 5713.13 Plat and record of tracts of indefinite description.
- 5713.14 County auditor may require production of title papers and surveys.
- 5713.15 County auditor may require owner to make survey - auditor may make survey.
- 5713.16 Recording of plat.
- 5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings.
- 5713.18 Plats presented to auditor for assessment and entry.
- 5713.19 Correction of clerical errors.
- 5713.20 Adding omitted property to tax list.
- 5713.21 Correction of mistakes in valuing property - addition to duplicate.
- 5713.22 Taxation of forest lands - forest land defined.
- 5713.23 Taxation of forest lands - rate - method of determining forest land subject to tax.
- 5713.24 Rules, forms, tax blanks - application fee.
- 5713.25 Withdrawal of forest lands from classification.
- 5713.26 Failure to conform to rules - posting of notice.
- 5713.30 Agricultural land definitions.
- 5713.31 County auditor to value land for real property tax purposes - application fee.
- 5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use.
- 5713.33 Agricultural land tax list - contents of list.
- 5713.34 Portion of tax savings on converted lands may be recouped.
- 5713.35 Conversion of land on agricultural land tax list - determination of charges.
- 5713.351 Failure to file an initial or renewal application.
- 5713.36 Application for valuation of land.
- 5713.37 Prohibited act.
- 5713.38 Application for change of valuation of land.
- 5713.99 Penalty.
Chapter 5715: BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
- 5715.01 Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision.
- 5715.011 [Repealed].
- 5715.012 Sales assessment ratio studies.
- 5715.02 Members of county board of revision - hearing board - quorum - power to administer oaths.
- 5715.03 Payment of compensation and expenses.
- 5715.04 Office hours - conditions of employment.
- 5715.05 Offices - equipment and supplies.
- 5715.06 Number of experts - compensation - civil service.
- 5715.07 Public inspection of documents relating to assessments.
- 5715.08 Minutes of meetings - preservation of minutes and evidence.
- 5715.09 Organization of county board of revision - meetings - record.
- 5715.10 Valuation of real property - county board of revision may summon and examine persons as to property.
- 5715.11 Duty of county board of revision to hear complaints.
- 5715.12 Duty to give notice before increasing valuation - service.
- 5715.13 Application for decrease in valuation.
- 5715.14 Action certified to auditor - correction of tax lists.
- 5715.15 Omissions or incorrect valuation reported to county auditor - corrections.
- 5715.16 County board of revision to make necessary corrections in assessments.
- 5715.17 Notice that work of equalization completed - county auditor to furnish certificates and notice.
- 5715.18 Additional notice of change in assessment.
- 5715.19 Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
- 5715.20 Certification of action of county board of revision - time for appeal.
- 5715.21 Payment of tax shall not abate complaint or appeal.
- 5715.22 Credit and repayment of overpaid taxes.
- 5715.23 Abstract of real property transmitted to tax commissioner.
- 5715.24 Review of assessment by tax commissioner - change of aggregate value.
- 5715.25 Statement to county auditor of change in aggregate value.
- 5715.251 Appeal of determination of change in abstract of real property.
- 5715.26 County auditor to adjust valuation and transmit adjusted abstract.
- 5715.27 Application for exemption - rights of board of education - complaint against exemption.
- 5715.271 Burden of proof of entitlement to exemption on property owner.
- 5715.28 Decisions by department of taxation shall be binding.
- 5715.29 Rules, orders and instructions of tax commissioner.
- 5715.30 Tax commissioner shall furnish forms.
- 5715.31 Power of tax commissioner to compel obedience to orders.
- 5715.32 Power to require conferences.
- 5715.33 Sexennial reappraisal - reassessment of improperly assessed property.
- 5715.34 Duty of county auditor to make reassessment.
- 5715.35 Compilation, publication, and distribution of tax laws by tax commissioner.
- 5715.36 County to pay assessment and hearing expenses of tax commissioner.
- 5715.37 Tax commissioner to appear in court cases involving valuations.
- 5715.38 Proceedings to remedy improper administration.
- 5715.39 Remittance of illegally assessed taxes or late payment penalty.
- 5715.40 Department of taxation may assign duties to auditors.
- 5715.41 Right of assessment official to examine public record - exception - exhibition of authority.
- 5715.42 Notice to tax commissioner of discovery of taxable property.
- 5715.43 Notice to prosecuting attorney of violation of laws.
- 5715.44 Prosecuting attorney is legal adviser in matters of taxation.
- 5715.441 Powers and duties with respect to recoupment charge.
- 5715.45 Prohibition against failure to perform duties imposed by law.
- 5715.46 Prohibition against neglect of duty or fraudulent assessment.
- 5715.47 [Repealed].
- 5715.48 Prohibition against fraudulent valuation.
- 5715.49 Prohibition against former or present officialdivulging information.
- 5715.50 Prohibition against former or present employee divulging information.
- 5715.51 Prohibition against political activity by certain officials.
- 5715.61 [Repealed].
- 5715.70 Release of lien on real property situated in county.
- 5715.701 Discharge of lien by county recorder - recording of release.
- 5715.99 Penalty.
Chapter 5717: APPEALS
- 5717.01 Appeal from county board of revision to board of tax appeals - procedure - hearing.
- 5717.011 Filing of notice of appeal.
- 5717.02 Appeal from final determination by tax commissioner - procedure - hearing.
- 5717.03 Decision of board of tax appeals - certification - effect.
- 5717.04 Appeal from decision of board of tax appeals to supreme court - parties who may appeal - certification.
- 5717.05 Appeal from decision of county board of revision to court of common pleas - notice - transcript - judgment.
- 5717.06 Liability for taxes shall relate back.
Chapter 5719: PERSONAL PROPERTY TAX COLLECTION
- 5719.01 Attaching of lien for taxes.
- 5719.02 Amounts payable when filing return - manner of payment - advance payments - returns by mail.
- 5719.021 Treasurer's office open to collect taxes.
- 5719.03 Credit of advance payment of taxes - payment date - late payment penalty - partial payments.
- 5719.031 Delay in delivery of general personal or classified property tax duplicate.
- 5719.04 Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection.
- 5719.041 Interest charge for late payment.
- 5719.042 Successful contractors to submit sworn statement of no tax liability.
- 5719.05 Collection of taxes.
- 5719.051 Employment of collectors.
- 5719.06 Delinquent tax list and duplicate to be cumulatively kept - uncollectible items.
- 5719.07 Certificate of release of lien - partial discharge.
- 5719.08 Civil action to enforce collection of taxes - judgment.
- 5719.081 Distraint of goods and chattels for collection of taxes.
- 5719.082 Inability to collect tax by distress.
- 5719.083 Relocation of delinquent tax payer.
- 5719.084 Collecting nonresident delinquent taxes.
- 5719.085 Return of statement of taxes collected.
- 5719.086 Delinquent tax charged to treasurer.
- 5719.087 Procedure where delinquent taxpayer has property within state.
- 5719.09, 5719.10 [Repealed].
- 5719.11 Tax lien on deposits and stock of a financial institution - penalty.
- 5719.12 [Repealed].
- 5719.13 Tax lien on stock of a dealer in intangibles - penalty - deduction of taxes from dividend or distribution.
- 5719.14 Fiduciary's lien upon property.
- 5719.15 [Repealed].
- 5719.16, 5719.17 Amended and Renumbered RC 323.071, 323.121.
- 5719.18 [Repealed].
- 5719.19 to 5719.29 Amended and Renumbered RC 323.41 to 323.51.
- 5719.30, 5719.31, 5719.32 Amended and Renumbered RC 319.451, 5719.051, 319.541.
Chapter 5721: DELINQUENT LANDS
- 5721.01 Delinquent lands definitions.
- 5721.011 County auditor to compile list and duplicate of delinquent lands.
- 5721.02 Collection of delinquent taxes.
- 5721.021 Employing collectors to collect delinquent taxes.
- 5721.03 Couny auditor to compile delinquent tax list and delinquent vacant land tax list - publication.
- 5721.04 Apportionment of expenses of publishing delinquent tax lists and display notices.
- 5721.05 [Repealed].
- 5721.06 Form of notice.
- 5721.07 [Repealed].
- 5721.08 Certification of delinquent lands omitted from list.
- 5721.09 County auditor to act as agent of the state.
- 5721.10 State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes.
- 5721.11 Notice to purchasers of delinquent lands.
- 5721.12 Delinquent entry transferred each year.
- 5721.13 Delinquent land tax certificate - master list of delinquent tracts.
- 5721.14 Foreclosure and forfeiture proceedings against vacant lands.
- 5721.15 Form of notices.
- 5721.16 Judgment of foreclosure and forfeiture - findings - order of sale.
- 5721.17 Foreclosure proceeding against property that includes building constituting a public nuisance.
- 5721.18 Foreclosure proceedings on lien of state.
- 5721.181 Substance of forms.
- 5721.19 Finding - appraisal and sale.
- 5721.191 Form for advertisement of sale.
- 5721.192 Deficiency judgment.
- 5721.20 Unclaimed moneys remaining to owner.
- 5721.21 Validity of delinquent land tax certificate or master list of delinquent tracts.
- 5721.22 Correction of duplicate when erroneously returned delinquent.
- 5721.23 Tax commissioner to administer chapter - prosecution by attorney general - expenses.
- 5721.24 Entry marked redeemed made upon tax duplicate and delinquent tax list.
- 5721.25 Redemption of delinquent land.
- 5721.26 Redemption where co-owner is not joined.
- 5721.27 Erroneous charge of taxes.
- 5721.28 Tax commissioner to provide documents.
- 5721.29 County auditor to keep and maintain records.
- 5721.30 Tax certificate definitions.
- 5721.31 Selecting parcels for tax certificate sales.
- 5721.32 Sale of tax certificates by public auction.
- 5721.33 Negotiating sale of number of tax certificates.
- 5721.34 Void certificate where delinquency previously satisfied.
- 5721.35 Tax certificate vests in certificate holder first lien previously held by state and its taxing districts.
- 5721.36 Transferring tax certificate.
- 5721.37 Filing request for foreclosure.
- 5721.371 Private attorney's fees in tax certificate actions.
- 5721.38 Right to redeem.
- 5721.381 Payment of certificate redemption price before foreclosure.
- 5721.39 Judgment of foreclosure.
- 5721.40 Forfeiture of parcel remaining unsold after two sales.
- 5721.41 Interest charges.
- 5721.42 Issuing additional tax certificate upon satisfaction of subsequent delinquency.
- 5721.43 Prohibiting demand for payment of tax certificate during year following purchase.
- 5721.46 Determining delinquent taxes charged against minerals are uncollectible.
Chapter 5722: LAND REUTILIZATION PROGRAM
- 5722.01 Land reutilization definitions.
- 5722.02 Procedures to facilitate reutilization of nonproductive land.
- 5722.03 Sale of nonproductive delinquent land to political subdivision.
- 5722.04 Selection of forfeited lands that constitute nonproductive lands that subdivision wishes to acquire.
- 5722.05 Title to land incontestable after one year from filing of deed for record.
- 5722.06 Land management in the reutilization program.
- 5722.07 Sale of land acquired in land reutilization program.
- 5722.08 Disposing of proceeds of sale.
- 5722.09 Committee of representatives of taxing districts.
- 5722.10 Accepting conveyance in lieu of foreclosure.
- 5722.11 Tax exemption for lands acquired.
- 5722.12 Discontinuing land reutilization program.
- 5722.13 Public auction of land after fifteen years.
- 5722.14 Nonproductive land included in impacted cities project.
- 5722.15 Removing of unpaid taxes and assessments after purchase.
- 5722.21 Acquisition of tax-delinquent real property for redevelopment free from lien for delinquent taxes.
- 5722.22 Immunity of land reutilization corporation.
Chapter 5723: FORFEITED LANDS
- 5723.01 Forfeited lands.
- 5723.02 Forfeited property is exempt from taxation until sold or redeemed.
- 5723.03 Redemption of forfeited property.
- 5723.04 Forfeited land list - transfer of title.
- 5723.05 Advertisement by county auditor.
- 5723.06 Procedure for sale - notice of intent to purchase by director of natural resources - title.
- 5723.07 Readvertisement of unsold lands.
- 5723.08 Appropriation of forfeited lands for conservation purposes.
- 5723.09 Title of state is valid.
- 5723.10 Form of notice of sale.
- 5723.11 Payment of excess proceeds of sale to owner - civil action to determine owner.
- 5723.12 Certificate of sale - deed - previous title and liens extinguished.
- 5723.13 Action on validity of title.
- 5723.14 Sale void if taxes are paid.
- 5723.15 Purchasers may have partition.
- 5723.16 Purchaser deemed the assignee of the state.
- 5723.17 Refund if sale is invalid.
- 5723.18 Deduction of costs - distribution of remaining proceeds - deficiency judgment.
- 5723.19 Issuance of deed when certificate lost.
Chapter 5725: FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES
- 5725.01 Financial institution - dealers in intangibles - insurance company definitions.
- 5725.02 Annual report.
- 5725.03 Return of deposits by financial institutions.
- 5725.04 [Repealed].
- 5725.05 Duty of tax commissioner to fix listing day for deposits - notice.
- 5725.06 [Repealed].
- 5725.07 Assessments by tax commissioner.
- 5725.08 Certificate of assessment of financial institutions - certificate of abatement.
- 5725.09 Tax commissioner to make report if financial institution fails to do so.
- 5725.10 Powers and duties of tax commissioner.
- 5725.11 [Repealed].
- 5725.12 Failure to make return - false statement - forfeiture.
- 5725.13 Taxable property of dealers in intangibles.
- 5725.14 Annual return of resources by dealer in intangibles - gross receipts - consolidated returns.
- 5725.15 Tax commissioner to ascertain and assess all shares and capital of dealer in intangibles.
- 5725.151 Refundable tax credit for owner of RC 149.311 certificate.
- 5725.16 Certificate of assessment of dealers in intangibles - certificate of abatement.
- 5725.17 Failure of dealer in intangibles to make report or pay tax.
- 5725.18 Annual franchise tax on the privilege of being an insurance company.
- 5725.181 [Repealed].
- 5725.19 Issuance of tax credits by Ohio venture capital authority.
- 5725.20 Certification to treasurer of state by superintendent of insurance.
- 5725.21 Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities.
- 5725.22 Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties.
- 5725.221 Interest charged for late filing.
- 5725.222 Application for tax refund by domestic insurance company.
- 5725.23 Action to recover delinquent taxes.
- 5725.24 Distribution of taxes collected.
- 5725.25 Tax on real estate of domestic insurance company.
- 5725.26 Tax on real estate of financial institutions and dealers in intangibles.
- 5725.31 Eligible employee training costs tax credit.
- 5725.32 Refundable credit against tax on domestic insurance company.
- 5725.33 Nonrefundable credit for insurance company holding a qualified equity investment.
- 5725.98 Order of claims for tax credits and offsets.
Chapter 5727: PUBLIC UTILITIES
- 5727.01 Public utilities definitions.
- 5727.02 Persons excepted.
- 5727.03 Combined company to file separate report for each listed activity of company.
- 5727.031 Report by entity incidentally supplying electricity.
- 5727.04 Public utility or interexchange telecommunications company not exempt.
- 5727.05 Exemption of nonprofit and municipal corporations.
- 5727.06 Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner.
- 5727.07 [Repealed].
- 5727.08 Annual report.
- 5727.09 [Repealed].
- 5727.10 Assessment - hearing - correction.
- 5727.11 Method of valuation.
- 5727.111 Assessing at percentages of true value.
- 5727.12 Valuation and assessment of railroad properties.
- 5727.13 [Repealed].
- 5727.14 Apportionment of value of property of interstate railroad.
- 5727.15 Apportionment of value of taxable property of public utilities.
- 5727.16 [Repealed].
- 5727.17 to 5727.22 [Repealed].
- 5727.23 Preliminary or amended assessment - petition for reassessment.
- 5727.231 [Repealed].
- 5727.24 Tax on gross receipts of natural gas company or combined electric and gas company.
- 5727.241 Credit against tax on natural gas or combined company.
- 5727.25 Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.
- 5727.26 Assessment for failure to file return or pay amount due - judgment against company.
- 5727.27 Company to keep records - inspection of records.
- 5727.28 Refunds.
- 5727.29 Refundable credit calculation.
- 5727.30 Public utilities subject to annual excise tax.
- 5727.31 Annual statement of public utility - reports.
- 5727.311 Tax payments by electronic funds transfer.
- 5727.32 Contents of statement and reports.
- 5727.33 Ascertaining and determining gross receipts of certain companies.
- 5727.331 Tax reduction to be reflected in rates.
- 5727.34 [Repealed].
- 5727.35, 5727.36 [Repealed].
- 5727.37 [Repealed].
- 5727.38 Excise tax on gross receipts of certain public utilities.
- 5727.39 [Repealed].
- 5727.391 [Repealed].
- 5727.40 [Repealed].
- 5727.41 Credit for investing in eligible Ohio research and development and technology transfer companies.
- 5727.42 Treasurer of state to maintain list of taxes levied and paid - certification and collection of taxes.
- 5727.43 [Repealed].
- 5727.44 [Repealed].
- 5727.45 Crediting of taxes and penalties to funds.
- 5727.46 [Repealed].
- 5727.47 Notice of assessment - petition for reassessment.
- 5727.471 Assessment for underpayment or overpayment of taxes by public utility.
- 5727.48 Extension of time.
- 5727.49 Monthly report of secretary of state - information provided by county auditors.
- 5727.50 Valuation if no report or erroneous information reported.
- 5727.51 Taxes on dissolution or retirement required to be paid.
- 5727.52 [Repealed].
- 5727.53 Action to recover taxes.
- 5727.54 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- 5727.55 Prohibition against doing business after cancellation of articles or certificate.
- 5727.56 Reinstatement of public utility - conditions - designation of agent.
- 5727.57 Petition for judgment for taxes - injunction - procedure - evidence.
- 5727.58 Quo warranto proceedings.
- 5727.59 [Repealed].
- 5727.60 Penalty for failure to make report.
- 5727.61 Affidavit denying unlawful political contributions.
- 5727.62 Payment of witness fees.
- 5727.71 Duty of officials of railroads to testify.
- 5727.72 Duty to testify or bring books or papers.
- 5727.73 [Repealed].
- 5727.74 Effect when tax charged invalid.
- 5727.75 Exemption on tangible personal property and real property of certain qualified energy projects.
- 5727.80 Kilowatt-hour tax definitions.
- 5727.81 Excise tax levied on electric distribution company.
- 5727.811 Excise tax levied on natural gas distribution company.
- 5727.82 Monthly return and payment of tax.
- 5727.83 Payment by electronic funds transfer.
- 5727.84 Crediting money in kilowatt-hour tax receipts fund.
- 5727.85 Payments from school district property tax replacement fund.
- 5727.86 Payments from local government property tax replacement fund.
- 5727.87 Compensating county for loss of administrative fees due to tax value loss.
- 5727.88 Administration of provisions.
- 5727.89 Failure to file return or pay tax, interest, or additional charge.
- 5727.90 Statute of limitations.
- 5727.91 Refunds.
- 5727.92 Keeping and presrving records.
- 5727.93 Registration.
- 5727.94 Tax statement provided to customers.
- 5727.95 Prohibited acts.
- 5727.99 Penalty.
Chapter 5728: FUEL USE TAX
- 5728.01 Fuel use tax definitions.
- 5728.02 Fuel use permit and identification device.
- 5728.03 Application for single-trip fuel use permit.
- 5728.04 Operation without permit prohibited.
- 5728.05 Cooperative reciprocal fuel use tax agreement.
- 5728.06 Excise tax on use of motor fuel.
- 5728.061 Overpaid or illegally or erroneously paid taxes.
- 5728.07 Maintenance of distance and fuel records.
- 5728.08 Fuel use tax return and payment.
- 5728.09 Late filing of return.
- 5728.10 Failure to file or pay.
- 5728.11 Suspending permit.
- 5728.12 Secretary of state agent for service on non-resident.
- 5728.13 Exemptions.
- 5728.14 Tax commissioner - additional powers.
- 5728.15 Law enforcement agency or peace officer - immunity.
- 5728.16 Amended and Renumbered RC 5735.30.
- 5728.17 [Repealed].
- 5728.99 Penalty.
Chapter 5729: FOREIGN INSURANCE COMPANIES
- 5729.01 Return premiums.
- 5729.02 Annual statements of foreign insurance companies.
- 5729.03 Computation and collection of tax.
- 5729.031 Credit against imposed tax.
- 5729.032 Refundable credit against tax on foreign insurance company.
- 5729.04 Gross premiums of mutual and stock insurance companies.
- 5729.05 Payment of tax - due date - refund.
- 5729.06 Retaliatory tax rate.
- 5729.07 Eligible employee training costs tax credit.
- 5729.08 Issuance of tax credits by Ohio venture capital authority.
- 5729.09 Annual report required of chief officer.
- 5729.10 Revocation of license for failure to pay tax or make report - action to recover taxes - report on ceasing to do business.
- 5729.101 Late returns - computation and accrual of interest.
- 5729.102 Application for refund - assessment of deficiency.
- 5729.11 Penalty for nonpayment of taxes.
- 5729.12 Inspection of books by superintendent of insurance.
- 5729.13 Revocation of right to do business.
- 5729.14 Right to deny admission to companies which violate laws.
- 5729.15 Expenses of inspection to be paid by company.
- 5729.16 Nonrefundable credit for foreign insurance company holding a qualified equity investment.
- 5729.98 Order of claims for tax credits and offsets.
Chapter 5731: ESTATE TAX
- 5731.01 Estate tax definitions.
- 5731.011 Value of qualified farm property.
- 5731.02 Rate of tax - credit.
- 5731.03 Value of gross estate.
- 5731.04 Value of gross estate includes interest of surviving spouse.
- 5731.05 Value of gross estate includes transfers in contemplation of death.
- 5731.06 Value of gross estate includes transfers with retention of life estate or power of appointment.
- 5731.07 Value of gross estate includes transfers conditioned on survivorship or reversionary interest.
- 5731.08 Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate.
- 5731.09 Value of gross estate includes annuity.
- 5731.10 Value of gross estate includes joint and survivorship property.
- 5731.11 Value of gross estate includes interests subject to general power of appointment.
- 5731.12 Value of gross estate includes insurance payable to estate.
- 5731.13 Value of gross estate includes transfers for less than adequate consideration.
- 5731.131 Value of gross estate includes income interest for life where marital deduction allowable.
- 5731.14 Determining taxable estate.
- 5731.15 General deductions.
- 5731.16 Deductions - funeral and administration expenses, and debts.
- 5731.161 Deductions - estate of transferee spouse.
- 5731.17 Deductions - charitable bequests and transfers.
- 5731.18 Additional estate tax transfer of estate.
- 5731.181 Additional tax on generation-skipping transfer.
- 5731.19 Estate tax on nonresidents.
- 5731.20 [Repealed].
- 5731.21 Filing estate tax return.
- 5731.22 Failing to file timely return or underpayment due to fraud.
- 5731.23 Tax due and paybale 9 months after date of death - interest.
- 5731.231 [Repealed].
- 5731.24 Due date for additional tax return and payment.
- 5731.25 Extensions.
- 5731.26 Tax commissioner - powers and duties.
- 5731.27 Certificate of determination of final estate tax liability.
- 5731.28 Claims for refund.
- 5731.29 [Repealed].
- 5731.30 Filing exceptions to tax commissioner's final determination of taxes with probate court.
- 5731.301 [Repealed].
- 5731.31 Probate court jurisdiction.
- 5731.32 Appeal from final order of probate court.
- 5731.33 Receipt for payment.
- 5731.34 Transfers of intangible personal property.
- 5731.35 Foreign estate tax.
- 5731.36 Enforcing claims for foreign estate taxes.
- 5731.37 Taxes are lien on property.
- 5731.38 Statute of limitations.
- 5731.39 Written consent of tax commissioner to transfer of assets.
- 5731.40 No consent of tax commissioner to transfer of assets of nonresident decedents.
- 5731.41 Appointment of enforcement agents.
- 5731.42 Collecting unpaid tax.
- 5731.43 Representing state, tax commissioner and county auditor.
- 5731.44 Deputies of auditor.
- 5731.45 Duties of county treasurer.
- 5731.46 Fees of sheriff and other officers.
- 5731.47 Payment of fees of officers and expenses of county auditor.
- 5731.48 Distributing tax revenue.
- 5731.49 Determining tax revenues due political subdivisions.
- 5731.50 Determining origin of tax on transfer of realty and tangible personalty located in state.
- 5731.51 Determining origin of tax on transfer of personalty not located in state.
- 5731.90 Confidentiality.
- 5731.99 Penalty.
Chapter 5733: CORPORATION FRANCHISE TAX
- 5733.01 Tax charged against corporations.
- 5733.02 Annual taxpayer report and remittance - report on dissolution or withdrawal.
- 5733.021 Declaration of estimated tax report.
- 5733.022 Tax payment by electronic funds transfer.
- 5733.03 Annual report.
- 5733.031 Taxable year; method of accounting; amended report; additional payment or application for refund.
- 5733.04 Corporation franchise tax definitions.
- 5733.041 Net income defined for tax years 1984 to 1993.
- 5733.042 Computing net income of member of affiliated group.
- 5733.05 Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation.
- 5733.051 Allocating and apportioning of net income of corporation.
- 5733.0510 Reducing net income for qualifying assets.
- 5733.0511 Net income for qualifying telephone company taxpayer.
- 5733.052 Combining net incomes of corporations.
- 5733.053 Transferee corporation subject to transferor's tax liability.
- 5733.054 Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio.
- 5733.055 Deducting expenses and costs paid to related member.
- 5733.056 Determining value of issued and outstanding shares of stock.
- 5733.057 Ownership interest in pass-through entity.
- 5733.058 Adjusting for equity investment in an exempted investment.
- 5733.059 Allocating sales of electric transmission and distribution services.
- 5733.06 Computing tax.
- 5733.061 Credit allowed for investment in property used in refining or manufacturing.
- 5733.0610 Credit for Ohio job creation.
- 5733.0611 Credit relating to tax on qualifying pass-through entities.
- 5733.062 [Repealed].
- 5733.063 Credit for savings and loan associations.
- 5733.064 Credit for recycling and litter prevention program donations.
- 5733.065 Additional tax on corporations for privilege of manufacturing or selling litter stream products in state.
- 5733.066 Surcharge added to rates to fund recycling and litter prevention.
- 5733.067 Credit concerning subsidiaries; amended report; additional payment or application for refund.
- 5733.068 Credit allowed to member of qualifying affiliated group.
- 5733.069 Credit allowed for increase in export sales.
- 5733.07 Powers and duties of tax commissioner.
- 5733.08 [Repealed].
- 5733.09 Exempted companies.
- 5733.10 Exemption of municipal corporations.
- 5733.11 Failing to file or remit - filing incorrect report.
- 5733.111 [Repealed].
- 5733.12 Crediting of payments to funds - filing of refund application.
- 5733.121 Applying refund in partial satisfaction of debt.
- 5733.122 [Repealed].
- 5733.13 Extension of time to file report.
- 5733.14 Monthly report by secretary of state - access to records of county auditors.
- 5733.15 [Repealed].
- 5733.16 Organization of domestic and foreign corporations.
- 5733.17 Duty to make reports or pay taxes on dissolution or retirement.
- 5733.18 [Repealed].
- 5733.19 [Repealed].
- 5733.20 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- 5733.21 Prohibition against doing business after cancellation of articles or certificate.
- 5733.22 Reinstatement of corporation.
- 5733.23 Petition for judgment for taxes - injunction - procedure - evidence.
- 5733.24 Quo warranto proceedings.
- 5733.25 [Repealed].
- 5733.26 Interest on unpaid tax or refund.
- 5733.261 Qualifying refund overpayment - liability for interest or penalty.
- 5733.27 Affidavit denying unlawful political contributions.
- 5733.28 Failing to file complying report or pay tax.
- 5733.29 Underpayment of estimated tax.
- 5733.30 Determining date of delivery or date of payment.
- 5733.31 Credit for purchasing new manufacturing machinery or equipment - 18 month lookback.
- 5733.311 Credit for purchasing new manufacturing machinery or equipment - 7 month lookback.
- 5733.32 Credit for grape producing business purchasing qualifying property.
- 5733.33 Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006.
- 5733.34 Credit for economic redevelopment of voluntary environmental clean-up site.
- 5733.35 Credit for investing in eligible Ohio research and development and technology transfer companies.
- 5733.351 Credit for qualified research expenses.
- 5733.352 Nonrefundable credit equal to borrower's qualified research and development loan payments.
- 5733.36 Credit for providing day-care for children of employees.
- 5733.37 Credit for establishing day-care center for children of employees.
- 5733.38 Credit for reimbursement of employee day-care expenses.
- 5733.39 Credit for use of Ohio coal in coal-fired electric generating unit.
- 5733.40 Qualified pass-through entity definitions.
- 5733.401 Investment in pass-through entities.
- 5733.402 Exemption for pass-through entity distributing income and gain to investing entity.
- 5733.41 Tax on qualifying pass-through entity having at least one qualifying investor that is not individual.
- 5733.42 Credit for eligible employee training costs.
- 5733.43 Credit for maintenance of active grade crossing warning devices.
- 5733.44 Credit for cost of equipping multi-wheel agricultural tractors with lights and reflectors.
- 5733.45 Credit concerning qualifying dealer in intangibles.
- 5733.46 Credit for investing in certified ethanol plant.
- 5733.47 Refundable franchise tax credit for owner of RC 149.311 certificate.
- 5733.48 Nonrefundable alternative fuel tax credit.
- 5733.49 Issuance of tax credits by Ohio venture capital authority.
- 5733.55 Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges.
- 5733.56 Nonrefundable credit equal to cost incurred by company for providing telephone service program.
- 5733.57 [Effective Until 9/13/2010] Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount.
- 5733.58 Nonrefundable credit financial institution holding a qualified equity investment.
- 5733.59 Credit against tax for any corporation that is the certificate owner of a tax credit certificate.
- 5733.98 Order of claiming credits.
- 5733.99 Penalty.
Chapter 5735: MOTOR FUEL TAX
- 5735.01 Motor fuel tax definitions.
- 5735.011 Calculating cents per gallon rate.
- 5735.012 Measuring gross gallons and net gallons.
- 5735.02 Dealer's license - application - right to refuse license - fee.
- 5735.021 Application for permissive motor fuel dealer's license.
- 5735.022 Application for retail dealer's license.
- 5735.023 Retail service station - prohibited acts.
- 5735.024 Sale and distribution exceptions.
- 5735.025 Prohibited acts generally.
- 5735.026 Application for exporter type A or exporter type B license.
- 5735.027 Application for terminal operator's license.
- 5735.03 Dealer's surety bond - release - lien on property.
- 5735.04 Revocation or cancellation of dealer's license - cancellation of bond.
- 5735.041 Revocation of license of retail dealer.
- 5735.042 Revocation of license of exporter.
- 5735.043 Revocation or cancellation of license of terminal operator.
- 5735.044 Revocation or cancellation of license of permissive motor fuel dealer.
- 5735.05 Levy of motor fuel excise tax - exceptions.
- 5735.051 Using revenues for waterways purposes.
- 5735.052 Selling or distributing dyed diesel fuel.
- 5735.053 Motor fuel tax administration fund.
- 5735.06 Motor fuel dealer to file monthly report - contents of report.
- 5735.061 Commissioner certifying rates to dealers.
- 5735.062 Tax payments by electronic funds transfer.
- 5735.063 Terminal operator to file monthly report - contents of report.
- 5735.064 Exporter's report.
- 5735.07 List of dealers that have filed report.
- 5735.08 [Repealed].
- 5735.09 Reports of persons transporting motor fuel.
- 5735.10 Dealers to retain records - inspection by tax commissioner.
- 5735.101 Prior permission for sale of untaxed fuel by non-dealer.
- 5735.102 Seizure and sale of fuel and transporting vehicle when taxes not paid.
- 5735.103 Padlocking pumps of retail service station.
- 5735.11 Interest on late payment of tax or refund.
- 5735.12 Liability for additional charge or assessment for noncompliance.
- 5735.121 Jeopardy assessment.
- 5735.122 Applying for refund of illegal or erroneous payment.
- 5735.123 Assessment where tax not paid or liability accrued to dealer.
- 5735.124 Selling or distributing dyed diesel fuel.
- 5735.13 Refund of tax when motor fuel lost or destroyed.
- 5735.14 Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters.
- 5735.141 Refunds for shrinkage and evaporation.
- 5735.142 Refunds for local transit system operation and school districts.
- 5735.143 Applying refund in satisfaction of debt to state.
- 5735.145 Calculating qualified fuel credit.
- 5735.146 [Repealed].
- 5735.15 Seller's statement required when purchaser claims right to refund.
- 5735.16 Vendee's refund permit - revocation.
- 5735.17 [Repealed].
- 5735.18 Reimbursement for non-dealer sales for export outside state or to United States.
- 5735.19 Records open to inspection by tax commissioner - investigations - forms.
- 5735.20 Prohibited acts regarding refunds or engaging in business without license.
- 5735.21 Shipping document requirements.
- 5735.22 [Repealed].
- 5735.23 Crediting of receipts into funds.
- 5735.24 [Repealed].
- 5735.25 Levy of additional motor fuel tax.
- 5735.26 Crediting of receipts from additional tax.
- 5735.27 Distribution of amount credited to gasoline excise tax fund and highway operating fund.
- 5735.28 Funds for maintaining state highways within municipal corporations.
- 5735.29 Levy of additional tax.
- 5735.291 Gasoline excise tax fund - highway operating fund.
- 5735.292 Conditional tax rates effective 7-1-2005.
- 5735.30 Levy of additional tax.
- 5735.31 [Repealed].
- 5735.311 Amended and Renumbered RC 5728.05.
- 5735.32 [Repealed].
- 5735.33 Delegation of investigation powers.
- 5735.34 Sale or discontinuing business.
- 5735.35 Personal liability for unpaid taxes.
- 5735.40 No tax to be imposed on alternative fuels - exceptions.
- 5735.99 Penalty.
Chapter 5736: MARINE FUEL TAX [REPEALED]
- 5736.01 to 5736.03, 5736.99 [Repealed].
Chapter 5737: GRAIN HANDLING TAX
- 5737.01 Grain handling tax definitions.
- 5737.02 Exemptions.
- 5737.03 Levy of tax - rate - exemption.
- 5737.04 Statement to accompany annual return - contents - form.
- 5737.05 Assessor's computation of tax.
- 5737.06 Payment and assessment of tax - duties and rights of taxpayer.
- 5737.07 Taxes entered on general personal duplicate - collection.
- 5737.08 Distribution of revenue.
Chapter 5739: SALES TAX
- 5739.01 Sales tax definitions.
- 5739.011 Exemptions for manufacturing.
- 5739.012 Taxation of bundled transactions.
- 5739.02 [Effective Until 9/13/2010] Levy of sales tax - purpose - rate - exemptions.
- 5739.021 Additional sales tax levied by county.
- 5739.0210 Retail sales tax on manufactured or mobile home.
- 5739.022 Repealing emergency permissive tax.
- 5739.023 Transit authority tax levy.
- 5739.024 Amended and Renumbered RC 5739.09.
- 5739.025 Combined tax schedules.
- 5739.026 County sales tax for specific purposes.
- 5739.027 Tax on watercraft or outboard motor purchased by nonresident.
- 5739.028 Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility.
- 5739.029 Nonresident consumer motor vehicle sales tax.
Chapter 5740: SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
Chapter 5741: USE TAX; STORAGE TAX
Chapter 5743: CIGARETTE TAX
Chapter 5745: MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME
Chapter 5747: INCOME TAX
Chapter 5748: SCHOOL DISTRICT INCOME TAX
Chapter 5749: SEVERANCE TAX
Chapter 5751: COMMERCIAL ACTIVITY TAX
Chapter 5753: CASINOS