5751.031 Calculation of tax imposed per calendar quarter.
This section applies only to calendar quarter taxpayers. The tax imposed per calendar quarter under division (A) of section 5751.03 of the Revised Code shall be computed as follows:
(A) From January 1, 2006, to March 31, 2006, by multiplying the tax otherwise due under that division by twenty-three per cent;
(B) From April 1, 2006, to March 31, 2007, by multiplying the tax otherwise due under that division by forty per cent;
(C) From April 1, 2007, to March 31, 2008, by multiplying the tax otherwise due under that division by sixty per cent;
(D) From April 1, 2008, to March 31, 2009, by multiplying the tax otherwise due under that division by eighty per cent;
(E) After March 31, 2009, one hundred per cent of the tax due under that division.
5751.031 Calculation of tax imposed per calendar quarter.
This section applies only to calendar quarter taxpayers. The tax imposed per calendar quarter under division (A) of section 5751.03 of the Revised Code shall be computed as follows:
(A) From January 1, 2006, to March 31, 2006, by multiplying the tax otherwise due under that division by twenty-three per cent;
(B) From April 1, 2006, to March 31, 2007, by multiplying the tax otherwise due under that division by forty per cent;
(C) From April 1, 2007, to March 31, 2008, by multiplying the tax otherwise due under that division by sixty per cent;
(D) From April 1, 2008, to March 31, 2009, by multiplying the tax otherwise due under that division by eighty per cent;
(E) After March 31, 2009, one hundred per cent of the tax due under that division.
5751.031 Calculation of tax imposed per calendar quarter.
This section applies only to calendar quarter taxpayers. The tax imposed per calendar quarter under division (A) of section 5751.03 of the Revised Code shall be computed as follows:
(A) From January 1, 2006, to March 31, 2006, by multiplying the tax otherwise due under that division by twenty-three per cent;
(B) From April 1, 2006, to March 31, 2007, by multiplying the tax otherwise due under that division by forty per cent;
(C) From April 1, 2007, to March 31, 2008, by multiplying the tax otherwise due under that division by sixty per cent;
(D) From April 1, 2008, to March 31, 2009, by multiplying the tax otherwise due under that division by eighty per cent;
(E) After March 31, 2009, one hundred per cent of the tax due under that division.
