Chapter 5745: MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME - Ohio Statutes

State Codes and Statutes

Statutes > Ohio > Title57 > Chapter5745

5745.01 Municipal taxation of electric light company income definitions.
5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation.
5745.03 Filing annual report and remitting tax due - extensions.
5745.031 Written application to be a taxpayer.
5745.04 Filing declaration of estimated taxes - remittance.
5745.041 Paying taxes by electronic funds transfer.
5745.05 Quarterly payments of amounts certified to municipal corporations.
5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
5745.07 Interest on unpaid taxes.
5745.08 Penalties assessed.
5745.09 Underpayments.
5745.10 Date of postmark deemed date of delivery or date of payment.
5745.11 Application for refund.
5745.12 Assessment for deficiencies.
5745.13 Adjustments to income apportionable to municipal corporation.
5745.14 Filing amended report based on adjustments to federal tax return.
5745.15 Maintaining records.
5745.16 Rules governing terms and conditions under which such reports or information shall be available for inspection.

State Codes and Statutes

Statutes > Ohio > Title57 > Chapter5745

5745.01 Municipal taxation of electric light company income definitions.
5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation.
5745.03 Filing annual report and remitting tax due - extensions.
5745.031 Written application to be a taxpayer.
5745.04 Filing declaration of estimated taxes - remittance.
5745.041 Paying taxes by electronic funds transfer.
5745.05 Quarterly payments of amounts certified to municipal corporations.
5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
5745.07 Interest on unpaid taxes.
5745.08 Penalties assessed.
5745.09 Underpayments.
5745.10 Date of postmark deemed date of delivery or date of payment.
5745.11 Application for refund.
5745.12 Assessment for deficiencies.
5745.13 Adjustments to income apportionable to municipal corporation.
5745.14 Filing amended report based on adjustments to federal tax return.
5745.15 Maintaining records.
5745.16 Rules governing terms and conditions under which such reports or information shall be available for inspection.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > Ohio > Title57 > Chapter5745

5745.01 Municipal taxation of electric light company income definitions.
5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation.
5745.03 Filing annual report and remitting tax due - extensions.
5745.031 Written application to be a taxpayer.
5745.04 Filing declaration of estimated taxes - remittance.
5745.041 Paying taxes by electronic funds transfer.
5745.05 Quarterly payments of amounts certified to municipal corporations.
5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
5745.07 Interest on unpaid taxes.
5745.08 Penalties assessed.
5745.09 Underpayments.
5745.10 Date of postmark deemed date of delivery or date of payment.
5745.11 Application for refund.
5745.12 Assessment for deficiencies.
5745.13 Adjustments to income apportionable to municipal corporation.
5745.14 Filing amended report based on adjustments to federal tax return.
5745.15 Maintaining records.
5745.16 Rules governing terms and conditions under which such reports or information shall be available for inspection.