™Your Policy Risk Impact Agent
33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5711.28 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner
3.5K chars
Whenever the assessor imposes a penalty prescribed by section 5711.27 or 5725.17 of the Revised Code, the assessor shall send notice of such penalty assessment to the taxpayer by mail. If the notice also reflects the assessment of any property not listed in or omitted from a retu…
Ohio Rev. Code Ann. § 5711.29 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner
3.3K chars
If any corporation uses the rights and powers granted by its charter to prevent the assessment of the shares of its resident shareholders on the basis of income yield, as provided in sections 5711.01 to 5711.36 of the Revised Code, by permitting its gains and profits to accumulat…
Ohio Rev. Code Ann. § 5711.30 Penalty assessment for declaring a nominal dividend or to evade taxes
0.6K chars
If any corporation, incorporated under the laws of this state or authorized to do business in this state, declares a nominal dividend or distribution for the purpose of enabling its shareholders residing in this state to return its shares as productive investments, the tax commis…
Ohio Rev. Code Ann. § 5711.31 Notice of assessment - petition for reassessment - final determination
4.2K chars
Whenever the assessor assesses any property not listed in or omitted from a return, or whenever the assessor assesses any item or class of taxable property listed in a return by the taxpayer in excess of the value or amount thereof as so listed, or without allowing a claim duly m…