Chapter 5749: SEVERANCE TAX
- 5749.01 Severance tax definitions.
- 5749.02 Imposing tax on severance of natural resources.
- 5749.021 [Repealed].
- 5749.03 Tax exemptions.
- 5749.04 Issuing license or permit.
- 5749.06 Filing returns for each calendar quarterly period.
- 5749.07 Failure to file or pay tax.
- 5749.08 Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment.
- 5749.09 Deducting taxpayer's indebtedness to state from refund.
- 5749.10 Assessments for taxes in jeopardy.
- 5749.11 Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate.
- 5749.12 Nonresidents - service of process.
- 5749.13 Maintaining records.
- 5749.14 Tax commissioner - additional powers.
- 5749.15 Civil penalties.
- 5749.16 Filing incomplete, false, or fraudulent return.
- 5749.17 Information provided to natural resources department.
- 5749.99 Penalty.