State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57335733.01 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.
5733.052 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.
5733.0510 Reducing net income for qualifying assets.
5733.0511 Net income for qualifying telephone company taxpayer.
5733.06 Computing tax.
5733.061 Credit allowed for investment in property used in refining or manufacturing.
5733.062 [Repealed].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.
5733.0610 Credit for Ohio job creation.
5733.0611 Credit relating to tax on qualifying pass-through entities.
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5733.08 [Repealed].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5733.111 [Repealed].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.
