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36 chapters · 1,301 sections in this title.
Ohio Rev. Code Ann. § 718.851 Electronic filing
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(A) All taxpayers that have made the election allowed under section 718.80 of the Revised Code shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio business gatew…
Ohio Rev. Code Ann. § 718.86 Consolidated returns
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(A) As used in this section:(1) "Affiliated group of corporations" means an affiliated group as defined in section 1504 of the Internal Revenue Code, except that, if such a group includes at least one incumbent local exchange carrier that is primarily engaged in the business of p…
Ohio Rev. Code Ann. § 718.87 Failure to pay tax
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If a taxpayer that has made the election allowed under section 718.80 of the Revised Code fails to pay any tax as required under sections 718.80 to 718.95 of the Revised Code, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed…
Ohio Rev. Code Ann. § 718.88 Declaration of estimated taxes
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(A) As used in this section: (1) "Combined tax liability" means the total amount of a taxpayer's income tax liabilities to all municipal corporations in this state for a taxable year. (2) "Estimated taxes" means the amount that the taxpayer reasonably estimates to be the taxpayer…