33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5725.221 Interest charged for late filing
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For the purposes of this section, interest shall be computed at a rate per calendar month, rounded to the nearest one-hundredth of one per cent, equal to one-twelfth of the rate per annum prescribed by section 5703.47 of the Revised Code for the calendar year that includes the mo…
Ohio Rev. Code Ann. § 5725.222 Application for tax refund by domestic insurance company
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(A) An application to refund to a domestic insurance company any taxes imposed by section 3737.71 of the Revised Code or amounts imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal, erroneous, or excessive assessment, with interest …
Ohio Rev. Code Ann. § 5725.23 Action to recover delinquent taxes
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Taxes, interest, and penalties may be recovered from a delinquent domestic insurance company or person in an action brought in the name of the state in the court of common pleas of Franklin county or any county in which such company or person has an office or place of business, a…
Ohio Rev. Code Ann. § 5725.24 Distribution of taxes collected
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(A) The taxes levied by section 5725.18 of the Revised Code and collected pursuant to this chapter shall be paid into the state treasury to the credit of the general revenue fund. (B) The taxes levied by section 5707.03 of the Revised Code on the value of shares in and capital em…