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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

1,351 sections·Filtered byTitle 57✕

Ohio Rev. Code Ann. § 5749.99 Penalty
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Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.
Ohio Rev. Code Ann. § 5751.01 Definitions
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As used in this chapter: (A) "Person" means, but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships,…
Ohio Rev. Code Ann. § 5751.011 Consolidation of related taxpayers - election - requirements
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(A) A group of two or more persons may elect to be a consolidated elected taxpayer for the purposes of this chapter if the group satisfies all of the following requirements: (1) The group elects to include all persons, including persons enumerated in divisions (E)(2) to (5) of se…
Ohio Rev. Code Ann. § 5751.012 Combined taxpayer groups - registration fee - liability
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(A) All persons, other than persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having more than fifty per cent of the value of their ownership interest owned or controlled, directly or constructively through related interests, by common owners d…

Showing 1,301–1,350 of 1,351

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Ohio Rev. Code Ann. § 5751.013 Taxation of property transferred into state

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(A) Except as provided in division (B) of this section: (1) A person shall include as taxable gross receipts the value of property the person transfers into this state for the person's own use within one year after the person receives the property outside this state; and(2) In th…

Ohio Rev. Code Ann. § 5751.014 Joint and several liability

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All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, s…

Ohio Rev. Code Ann. § 5751.02 Commercial activity tax levied on taxable gross receipts

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(A) For the purpose of funding the needs of this state and its local governments, there is hereby levied a commercial activity tax on each person with taxable gross receipts for the privilege of doing business in this state. For the purposes of this chapter, "doing business" mean…

Ohio Rev. Code Ann. § 5751.03 Commercial activity tax rate - computation

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The rate of tax levied under section 5751.02 of the Revised Code for each tax period shall be two and six-tenths mills per dollar times the taxpayer's taxable gross receipts for the tax period after subtracting the exclusion amount for the calendar year. Each taxpayer shall apply…

Ohio Rev. Code Ann. § 5751.033 Situsing of gross receipts to Ohio

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For the purposes of this chapter, gross receipts shall be sitused to this state as follows: (A) Gross rents and royalties from real property located in this state shall be sitused to this state. (B) Gross rents and royalties from tangible personal property shall be sitused to thi…

Ohio Rev. Code Ann. § 5751.04 Registration of taxpayer with commissioner - fee

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(A) As used in this section, "person" includes a reporting person. (B) Not later than thirty days after a person's taxable gross receipts for a calendar year first exceed the exclusion amount, each person subject to this chapter shall register with the tax commissioner on the for…

Ohio Rev. Code Ann. § 5751.05 Election as calendar year taxpayer

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(A) Any person subject to this chapter shall file on a quarterly basis. (B) The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commiss…

Ohio Rev. Code Ann. § 5751.051 Filing of tax return required - minimum interim payment

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(A) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. The return shall include, but is not limited to, the amount of the taxpayer's…

Ohio Rev. Code Ann. § 5751.052 Megaproject supplier verification

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(A) On or before the first day of October of each year in which a megaproject operator has an agreement with the tax credit authority under division (D) of section 122.17 of the Revised Code that remains in effect and has not expired or been terminated, the megaproject operator o…

Ohio Rev. Code Ann. § 5751.06 Penalty for late filing or delinquent payment

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(A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten per cent of the tax required to be paid for the tax perio…

Ohio Rev. Code Ann. § 5751.07 Quarterly payments - electronic filing of returns - penalty

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(A) Any person required to file returns under this chapter shall remit each tax payment, and, if required by the tax commissioner, file the tax return or the annual report, electronically. The commissioner may require taxpayers to use the Ohio business gateway as defined in secti…

Ohio Rev. Code Ann. § 5751.08 Application for refund to taxpayer

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(A) An application for refund to the taxpayer of amounts imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax commissioner, on the form prescribed by the com…

Ohio Rev. Code Ann. § 5751.081 Application of refund to debt to state

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As used in this section, "debt to this state" means unpaid taxes due the state, unpaid workers' compensation premiums due under section 4123.35 of the Revised Code, unpaid unemployment compensation contributions due under section 4141.25 of the Revised Code, unpaid unemployment c…

Ohio Rev. Code Ann. § 5751.09 Assessment against person not filing return or paying tax

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(A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any person that fails to file a return or pay any tax as required by this chapter. The commissioner shall give the person assessed written notice of the assessment …

Ohio Rev. Code Ann. § 5751.091 Megaproject supplier exclusion clawback

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(A) If a taxpayer excludes from its taxable gross receipts amounts described under division (F)(2)(oo) or (pp) of section 5751.01 of the Revised Code for a tax period in which the taxpayer does not qualify for that exclusion for any portion of that tax period, the taxpayer shall …

Ohio Rev. Code Ann. § 5751.10 Disposal of business or assets - tax due immediately

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If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the regular course of business at least seventy-five per cent of assets of the trade or business, or quits the trade or business, any tax owed by such per…

Ohio Rev. Code Ann. § 5751.11 Failure to report or pay - annulment of privilege or franchise

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If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the attorney general, on the request of the tax com…

Ohio Rev. Code Ann. § 5751.12 Records, federal returns, and federal-state reconciliation computations

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The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns and determinations, and computations reconciling federal income tax returns with the returns and reports required by sectio…

Ohio Rev. Code Ann. § 5751.20 School district tangible property tax replacement fund

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No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) As used in sections 5751.20 to 5751.22 of the Revised Code: (1) "School district," "joint vocational school district," "local taxing unit," "recognized valuation…

Ohio Rev. Code Ann. § 5751.21 Payments to school districts for fixed-rate and fixed-sum levy losses

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No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015.(A) Not later than the thirtieth day of July of 2007 through 2010, the department of education shall consult with the director of budget and management and determine …

Ohio Rev. Code Ann. § 5751.22 Distribution of fixed-sum payments to local taxing units

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No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015.(A) Not later than January 1, 2006, the tax commissioner shall compute the payments to be made to each local taxing unit, and to each public library that receives the…

Ohio Rev. Code Ann. § 5751.31 Direct appeal on constitutional issues to supreme court

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Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section 5703.60 of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the date the commissioner issued …

Ohio Rev. Code Ann. § 5751.40 Application for qualifying certificate to be a qualified distribution center

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(A) As used in this section and division (F)(2)(z) of section 5751.01 of the Revised Code: (1) "Qualifying distribution center receipts" means receipts of a supplier from qualified property that is delivered to a qualified distribution center, multiplied by a quantity that equals…

Ohio Rev. Code Ann. § 5751.41 Certification of uranium enrichment zone

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(A) As used in this section and division (F)(2)(gg) of section 5751.01 of the Revised Code: (1) "Qualified uranium receipts" means receipts from the sale, exchange, lease, loan, production, processing, or other disposition of uranium within a uranium enrichment zone certified by …

Ohio Rev. Code Ann. § 5751.42 Integrated supply chains

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(A) As used in this section and division (F)(2)(jj) of section 5751.01 of the Revised Code: (1) "Qualifying integrated supply chain receipts" means receipts of a qualified integrated supply chain vendor from the sale of qualified property delivered to, or integrated supply chain …

Ohio Rev. Code Ann. § 5751.50 Claiming refundable and nonrefundable credits

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(A) For tax periods beginning on or after January 1, 2008, a refundable credit granted by the tax credit authority under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised Code, as those divisions existed before September 29, 2015, the effective dat…

Ohio Rev. Code Ann. § 5751.51 Credit for qualified research expenses

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(A) As used in this section, "qualified research expenses" has the same meaning as in section 41 of the Internal Revenue Code. (B)(1) For calendar years beginning on or after January 1, 2008, a nonrefundable credit may be claimed under this chapter equal to seven per cent of the …

Ohio Rev. Code Ann. § 5751.52 Credit for qualified research and development loan payments

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(A) As used in this section:(1) "Borrower" means any person that receives a loan from the director of development under section 166.21 of the Revised Code, regardless of whether the borrower is subject to the tax imposed by this chapter.(2) "Qualified research and development loa…

Ohio Rev. Code Ann. § 5751.53 Credit against tax for amortizable net operating losses

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(A) As used in this section: (1) "Net income" and "taxable year" have the same meanings as in section 5733.04 of the Revised Code. (2) "Franchise tax year" means "tax year" as defined in section 5733.04 of the Revised Code. (3) "Deductible temporary differences" and "taxable temp…

Ohio Rev. Code Ann. § 5751.54 Tax credit for commercial activities tax

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(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code. (B) There is allowed a refundable credit against the tax imposed by section 5751.02 of the Revised Code for any person that is the certificate owner of a tax credit certificate issued…

Ohio Rev. Code Ann. § 5751.98 Order of credits - limitations - excess carried forward

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(A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order: The nonrefundable jobs retention credit under division (B) of section 5751.50 of the Revised Code; The n…

Ohio Rev. Code Ann. § 5751.99 Penalties

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(A) Whoever files a fraudulent refund claim under section 5751.08 of the Revised Code shall be fined the greater of not more than one thousand dollars or the amount of the fraudulent refund requested or imprisoned not more than sixty days, or both.(B) Except as provided in this s…

Ohio Rev. Code Ann. § 5753.01 Definitions

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As used in Chapter 5753. of the Revised Code and for no other purpose under Title LVII of the Revised Code: (A) "Casino facility" has the same meaning as in section 3772.01 of the Revised Code. (B) "Casino gaming" has the same meaning as in section 3772.01 of the Revised Code. (C…

Ohio Rev. Code Ann. § 5753.02 Tax levied on casino revenue

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For the purpose of funding the needs of cities, counties, public school districts, law enforcement, and the horse racing industry; funding efforts to alleviate problem gambling and substance abuse; defraying Ohio casino control commission operating costs; and defraying the costs …

Ohio Rev. Code Ann. § 5753.021 Tax levied on sports gaming

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For the purposes of funding the education needs of this state, funding efforts to alleviate problem sports gaming, and defraying the costs of enforcing and administering the law governing sports gaming and the tax levied by this section, a tax is hereby levied on the sports gamin…

Ohio Rev. Code Ann. § 5753.03 Funds created

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(A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.02 of the Revised Code, the following funds are created in the state treasury: (1) The casino tax revenue fund; (2) The gross casino revenue county fund; (3…

Ohio Rev. Code Ann. § 5753.031 Distribution of sports gaming tax revenue

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(A) For the purpose of receiving and distributing, and accounting for, revenue received from the tax levied by section 5753.021 of the Revised Code and from fines imposed under Chapter 3775. of the Revised Code, the following funds are created in the state treasury: (1) The sport…

Ohio Rev. Code Ann. § 5753.04 Filing of returns

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(A) Each taxpayer shall file returns electronically with the tax commissioner. Casino operators shall file returns daily each day banks are open for business, not later than noon, and sports gaming proprietors shall file returns on or before the fifteenth day of each month, not l…

Ohio Rev. Code Ann. § 5753.05 Penalties

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(A)(1) A taxpayer who fails to file a return or to remit the tax due as required by section 5753.04 of the Revised Code shall pay a penalty not to exceed the greater of five hundred dollars or ten per cent of the tax due. (2) If the tax commissioner finds additional tax to be due…

Ohio Rev. Code Ann. § 5753.06 Application for refund

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(A) A taxpayer may apply to the tax commissioner for a refund of amounts imposed under this chapter that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application shall be on a form prescribed by the tax commissioner. The taxpaye…

Ohio Rev. Code Ann. § 5753.061 Application of refund to debt to the state

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As used in this section, "debt to the state" means unpaid taxes that are due the state, unpaid workers' compensation premiums that are due, unpaid unemployment compensation contributions that are due, unpaid unemployment compensation payments in lieu of contributions that are due…

Ohio Rev. Code Ann. § 5753.07 Assessment

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(A)(1) The tax commissioner may issue an assessment, based on any information in the tax commissioner's possession, against a taxpayer who fails to pay the tax levied under section 5753.02 or 5753.021 of the Revised Code or to file a return under section 5753.04 of the Revised Co…

Ohio Rev. Code Ann. § 5753.08 Liability for unpaid taxes

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If a taxpayer who is liable for the tax levied under section 5753.02 or 5753.021 of the Revised Code sells a casino facility or sports gaming facility, disposes of a casino facility or sports gaming facility in any manner other than in the regular course of business, or quits the…

Ohio Rev. Code Ann. § 5753.09 Administration and enforcement

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The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (A) Prescribe all forms that are required to be filed under this chapter;(B) Adopt rules that are necessary and pr…

Ohio Rev. Code Ann. § 5753.10 Recordkeeping

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The tax commissioner may prescribe requirements for the keeping of records and pertinent documents, for the filing of copies of federal income tax returns and determinations, and for computations reconciling federal income tax returns with the return required by section 5753.04 o…

Ohio Rev. Code Ann. § 5753.11 Calculating student populations

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(A) As used in this section: (1) "Public school district" means any city, local, exempted village, or joint vocational school district, community school established under Chapter 3314. of the Revised Code, STEM school established under Chapter 3326. of the Revised Code, or colleg…