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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5745.041 Paying taxes by electronic funds transfer
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Any taxpayer required by section 5745.03 or 5745.04 of the Revised Code to remit tax payments electronically shall remit such payments in the manner prescribed by the tax commissioner. Except as otherwise provided in this paragraph, the payment of taxes electronically does not af…
Ohio Rev. Code Ann. § 5745.05 Quarterly payments of amounts certified to municipal corporations
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(A) Prior to the first day of March, June, September, and December, the tax commissioner shall certify to the director of budget and management the amount to be paid to each municipal corporation, as indicated on the declaration of estimated tax reports and annual reports receive…
Ohio Rev. Code Ann. § 5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity
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(A) As used in this section:(1) "Qualifying pass-through entity" means a pass-through entity, as defined in section 5733.04 of the Revised Code, that is a taxpayer under this chapter.(2) "Qualifying taxpayer" means a taxpayer, that, during any portion of the taxable year of a qua…
Ohio Rev. Code Ann. § 5745.07 Interest on unpaid taxes
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If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by s…