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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5725.01 Financial institution - dealers in intangibles - insurance company definitions
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As used in sections 5725.01 to 5725.26 of the Revised Code: (A) "Financial institution" means: (1) A national bank organized and existing as a national bank association pursuant to the "National Bank Act," 12 U.S.C. 21; (2) A federal savings association or federal savings bank th…
Ohio Rev. Code Ann. § 5725.02 Annual report
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For report years prior to 2014, the cashier or other principal accounting officer of each bank, the secretary or other principal accounting officer of each other incorporated financial institution, and the manager or owner of each unincorporated financial institution shall return…
Ohio Rev. Code Ann. § 5725.03 Return of deposits by financial institutions
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The deposits required to be returned by financial institutions pursuant to sections 5725.01 to 5725.26, inclusive, of the Revised Code, include all deposits as defined by section 5701.05 of the Revised Code to the extent that such deposits are made taxable by section 5709.02 of t…
Ohio Rev. Code Ann. § 5725.05 Duty of tax commissioner to fix listing day for deposits - notice
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On or before the third day of December, annually, the tax commissioner shall fix the day as of which the taxable deposits in financial institutions shall be listed and assessed. The day fixed shall be between the first and the thirtieth day of November, and the action of the comm…