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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. § 5731.40 No consent of tax commissioner to transfer of assets of nonresident decedents
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The consent of the tax commissioner is not required in the case of the issuance, transfer, or delivery of any intangible personal property specified in section 5731.39 of the Revised Code, when the decedent is not domiciled in this state or when the intangible personal property i…
Ohio Rev. Code Ann. § 5731.41 Appointment of enforcement agents
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To enforce section 5731.39 of the Revised Code, and to administer Chapters 5713. and 4503. of the Revised Code the tax commissioner may appoint agents in the unclassified civil service who shall perform such duties as are prescribed by the commissioner. Such agents shall, as comp…
Ohio Rev. Code Ann. § 5731.42 Collecting unpaid tax
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If, after the determination of any tax levied under this chapter, such tax remains unpaid, the tax commissioner shall notify the attorney general in writing of the nonpayment. The attorney general shall obtain from the tax commissioner a certified copy of the certificate of deter…
Ohio Rev. Code Ann. § 5731.43 Representing state, tax commissioner and county auditor
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Showing 801–850 of 1,351

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Section 5731.43. The attorney general, when requested by the tax commissioner, shall represent the state, the tax commissioner, and the county auditor in any proceedings under Chapter 5731. of the Revised Code. The tax commissioner, with the consent of the attorney general, may d…

Ohio Rev. Code Ann. § 5731.44 Deputies of auditor

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The county auditor may, and when directed by the tax commissioner shall, appoint such number of deputies as the tax commissioner prescribes for him, who shall be qualified to assist him in the performance of his duties under Chapter 5731. of the Revised Code.

Ohio Rev. Code Ann. § 5731.45 Duties of county treasurer

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The tax commissioner may designate such of his examiners, experts, accountants, and other assistants as he deems necessary for the purpose of aiding in the administration of taxes levied under Chapter 5731. of the Revised Code; and the provisions of Chapter 5731. of the Revised C…

Ohio Rev. Code Ann. § 5731.46 Fees of sheriff and other officers

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The county treasurer shall keep an account showing the amount of all taxes and interest received by the treasurer under Chapter 5731. of the Revised Code. On the twenty-fifth day of February of each year, the treasurer shall settle with the county auditor for all such taxes and i…

Ohio Rev. Code Ann. § 5731.47 Payment of fees of officers and expenses of county auditor

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The fees of the sheriff or other officers for services performed under this chapter and the expenses of the county auditor shall be certified by the county auditor by a report filed with the tax commissioner. If the tax commissioner finds that those fees and expenses are correct …

Ohio Rev. Code Ann. § 5731.48 Distributing tax revenue

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(A) If a decedent dies on or after July 1, 1989, and before January 1, 2001, sixty-four per cent of the gross amount of taxes levied and paid under this chapter shall be for the use of the municipal corporation or township in which the tax originates, and shall be credited as pro…

Ohio Rev. Code Ann. § 5731.49 Determining tax revenues due political subdivisions

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At each annual settlement provided for by section 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any other county in which is located in whole or in part any municipal corporation or township to which any of the taxes collected under this c…

Ohio Rev. Code Ann. § 5731.50 Determining origin of tax on transfer of realty and tangible personalty located in state

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When the property transferred is real estate or tangible personal property within this state, the tax on the transfer thereof shall be deemed to have originated in the municipal corporation or township in which such property is physically located. In case of real estate located i…

Ohio Rev. Code Ann. § 5731.51 Determining origin of tax on transfer of personalty not located in state

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The tax on the transfer of intangible property or tangible personal property not within this state from a resident of this state shall be deemed to have originated in the municipal corporation or township in which the decedent was domiciled.The municipal corporation or township i…

Ohio Rev. Code Ann. § 5731.90 Confidentiality

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(A)(1) Except as provided in division (A)(2) of this section, to the extent that any of the following are in the possession of a probate court, the department of taxation, a county auditor or county treasurer, the fiscal officer of a municipal corporation or township, the attorne…

Ohio Rev. Code Ann. § 5731.99 Penalty

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Whoever violates this chapter, or any lawful rule promulgated by the tax commissioner under authority of this chapter, for the violation of which no other penalty is provided in this chapter, shall be fined not less than one hundred or more than five thousand dollars.

Ohio Rev. Code Ann. § 5733.01 Tax charged against corporations

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(A) The tax provided by this chapter for domestic corporations shall be the amount charged against each corporation organized for profit under the laws of this state and each nonprofit corporation organized pursuant to Chapter 1729. of the Revised Code, except as provided in sect…

Ohio Rev. Code Ann. § 5733.02 Annual taxpayer report and remittance - report on dissolution or withdrawal

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Annually, for tax years prior to tax year 2014, between the first day of January and the thirty-first day of March or on or before the date as extended under section 5733.13 of the Revised Code, each taxpayer shall make a report in writing to the tax commissioner in such form as …

Ohio Rev. Code Ann. § 5733.021 Declaration of estimated tax report

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(A) Each taxpayer that does not in January of any year prior to 2014 file the report and make the payment required by section 5733.02 of the Revised Code shall make and file a declaration of estimated tax report for the tax year. The declaration of estimated tax report shall be f…

Ohio Rev. Code Ann. § 5733.022 Tax payment by electronic funds transfer

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(A) Subject to division (C) of this section, if a taxpayer's total liability for taxes imposed by section 5733.06 of the Revised Code, after reduction for all nonrefundable credits allowed the taxpayer, exceeds fifty thousand dollars, the taxpayer shall remit each tax payment for…

Ohio Rev. Code Ann. § 5733.03 Annual report

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The annual corporation report shall include statements of the following facts as of the date of the beginning of the corporation's annual accounting period that includes the first day of January of the tax year:(A) The name of the corporation;(B) The name of the state or country …

Ohio Rev. Code Ann. § 5733.031 Taxable year; method of accounting; amended report; additional payment or application for refund

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(A) A corporation's taxable year is a period ending on the date immediately preceding the date of commencement of the corporation's annual accounting period that includes the first day of January of the tax year. Except as otherwise provided, a corporation's taxable year is the s…

Ohio Rev. Code Ann. § 5733.04 Corporation franchise tax definitions

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As used in this chapter: (A) "Issued and outstanding shares of stock" applies to nonprofit corporations, as provided in section 5733.01 of the Revised Code, and includes, but is not limited to, membership certificates and other instruments evidencing ownership of an interest in s…

Ohio Rev. Code Ann. § 5733.041 Net income defined for tax years 1984 to 1993

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Notwithstanding division (I) of section 5733.04 of the Revised Code, "net income" means net income as defined in that division subject to the following adjustments:(A) For each of the tax years 1984 to 1988, in the case of a corporation whose 1982 franchise tax was charged on the…

Ohio Rev. Code Ann. § 5733.042 Computing net income of member of affiliated group

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(A) As used in this section: (1) "Affiliated group" has the same meaning as in section 1504 of the Internal Revenue Code. (2) "Asset value" means the adjusted basis of assets as determined in accordance with Subchapter O of the Internal Revenue Code and the Treasury Regulations t…

Ohio Rev. Code Ann. § 5733.05 Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation

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As used in this section, "qualified research" means laboratory research, experimental research, and other similar types of research; research in developing or improving a product; or research in developing or improving the means of producing a product. It does not include market …

Ohio Rev. Code Ann. § 5733.051 Allocating and apportioning of net income of corporation

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For purposes of this section, "available" means information is such that a person is able to learn of the information by the due date plus extensions, if any, for filing the report for the tax year immediately following the last day of the taxable year, and "modified qualifying c…

Ohio Rev. Code Ann. § 5733.0510 Reducing net income for qualifying assets

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(A) As used in this section:(1) "Qualifying taxpayer" means either of the following:(a) A person that is an electric company or a combined company, but only if the person was subject to and paid the tax imposed by section 5727.30 of the Revised Code for gross receipts received du…

Ohio Rev. Code Ann. § 5733.0511 Net income for qualifying telephone company taxpayer

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(A) As used in this section:(1) "Qualifying telephone company taxpayer" means either of the following:(a) A telephone company, but only if the telephone company was subject to the tax imposed by section 5727.30 of the Revised Code for gross receipts received during the period fro…

Ohio Rev. Code Ann. § 5733.052 Combining net incomes of corporations

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(A) At the discretion of the tax commissioner, any taxpayer that owns or controls either directly or indirectly more than fifty per cent of the capital stock with voting rights of one or more other corporations, or has more than fifty per cent of its capital stock with voting rig…

Ohio Rev. Code Ann. § 5733.053 Transferee corporation subject to transferor's tax liability

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(A) As used in this section:(1) "Transfer" means a transaction or series of related transactions in which a corporation directly or indirectly transfers or distributes substantially all of its assets or equity to another corporation, if the transfer or distribution qualifies for …

Ohio Rev. Code Ann. § 5733.054 Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio

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(A) If any gain that is added to net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code is allocated or apportioned to this state in accordance with divisions (B)(1) and (2) of section 5733.05 of the Revised Code, a deduction from the corporati…

Ohio Rev. Code Ann. § 5733.055 Deducting expenses and costs paid to related member

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(A) As used in this section: (1) "Ceiling amount" means the excess of the amount described in division (A)(1)(a) of this section over the amount described in division (A)(1)(b) of this section: (a) The amount of income allocated and apportioned to this state in accordance with th…

Ohio Rev. Code Ann. § 5733.056 Determining value of issued and outstanding shares of stock

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(A) As used in this section: (1) "Billing address" means the address where any notice, statement, or bill relating to a customer's account is mailed, as indicated in the books and records of the taxpayer on the first day of the taxable year or on such later date in the taxable ye…

Ohio Rev. Code Ann. § 5733.057 Ownership interest in pass-through entity

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As used in this section, "adjusted qualifying amount" has the same meaning as in section 5733.40 of the Revised Code.This section does not apply to divisions (E) and (F) of section 5733.051 of the Revised Code.Except as otherwise provided in divisions (A) and (B) of section 5733.…

Ohio Rev. Code Ann. § 5733.058 Adjusting for equity investment in an exempted investment

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(A) As used in this section, an "exempted investment" is a direct or indirect investment in the equity of, or the direct or indirect ownership of, a person satisfying divisions (A)(1) and (2) of this section for the person's entire fiscal or calendar year ending within or with th…

Ohio Rev. Code Ann. § 5733.059 Allocating sales of electric transmission and distribution services

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(A) As used in this section:(1) "Customer" means a person who purchases electricity for consumption either by that person or by the person's related member and the electricity is not for resale directly or indirectly to any person other than a related member.(2) "Related member" …

Ohio Rev. Code Ann. § 5733.06 Computing tax

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For tax years prior to tax year 2014, the tax hereby charged each corporation subject to this chapter shall be the greater of the sum of divisions (A) and (B) of this section, after the reduction, if any, provided by division (J) of this section, or division (C) of this section, …

Ohio Rev. Code Ann. § 5733.061 Credit allowed for investment in property used in refining or manufacturing

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A credit shall be allowed against the tax imposed by section 5733.06 of the Revised Code for each taxable year. The credit shall be claimed in the order required under section 5733.98 of the Revised Code. The credit shall equal the lesser of the amount of tax due under that secti…

Ohio Rev. Code Ann. § 5733.0610 Credit for Ohio job creation

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(A) A refundable corporation franchise tax 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 the effective date of the amendment of this section by H.B. 64 of …

Ohio Rev. Code Ann. § 5733.0611 Credit relating to tax on qualifying pass-through entities

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(A) There is hereby allowed a nonrefundable credit against the tax imposed under section 5733.06 of the Revised Code. The credit shall be equal to the taxpayer's proportionate share of the lesser of either the tax due or the tax paid by any qualifying entity under section 5733.41…

Ohio Rev. Code Ann. § 5733.064 Credit for recycling and litter prevention program donations

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There is hereby allowed a credit against the tax imposed under sections 5733.06, 5733.065, and 5733.066 of the Revised Code. The credit shall equal the lesser of fifty per cent of any cash donations made during the taxable year by the taxpayer to an Ohio corporation organized pri…

Ohio Rev. Code Ann. § 5733.065 Additional tax on corporations for privilege of manufacturing or selling litter stream products in state

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(A) As used in this section, "litter stream products" means:(1) Intoxicating liquor, beer, wine, mixed beverages, or spirituous liquor as defined in section 4301.01 of the Revised Code;(2) Soft drinks as defined in section 913.22 of the Revised Code;(3) Glass, metal, plastic, or …

Ohio Rev. Code Ann. § 5733.066 Surcharge added to rates to fund recycling and litter prevention

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There shall be added to the rates contained in section 5733.06 of the Revised Code the following:(A) To the rate in division (A) of that section upon that portion of the value of the taxpayer's issued and outstanding shares of stock as determined under division (B) of section 573…

Ohio Rev. Code Ann. § 5733.067 Credit concerning subsidiaries; amended report; additional payment or application for refund

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(A) As used in this section, "subsidiary" means a corporation that satisfies both of the following requirements:(1) More than fifty per cent of its capital stock with voting rights is owned or controlled either directly or indirectly by the taxpayer, or by related interests that …

Ohio Rev. Code Ann. § 5733.068 Credit allowed to member of qualifying affiliated group

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(A) As used in this section:(1) "Affiliated group" has the same meaning as in section 1504 of the Internal Revenue Code and is ascertained on the last day of the taxable year.(2) "Excess tax" means the difference, if any, between the amount described in division (A)(2)(a) of this…

Ohio Rev. Code Ann. § 5733.069 Credit allowed for increase in export sales

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(A) As used in this section:(1) "Average of the payroll factor and the property factor" means one-half multiplied by the sum of the payroll factor and the property factor.(2) Subject to divisions (C) and (H) of this section, "export sales" means sales used in determining the deno…

Ohio Rev. Code Ann. § 5733.07 Powers and duties of tax commissioner

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The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon him by law, the commissioner may:(A) Prescribe all forms required to be filed pursuant to this chapter;(B) Promulgate such rules and regulations as he finds necessary to…

Ohio Rev. Code Ann. § 5733.09 Exempted companies

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(A)(1) Except as provided in divisions (A)(2) and (3) of this section, an incorporated company, whether foreign or domestic, owning and operating a public utility in this state, and required by law to file reports with the tax commissioner and to pay an excise tax upon its gross …

Ohio Rev. Code Ann. § 5733.10 Exemption of municipal corporations

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Municipal corporations within this state are not required to make any return or pay any tax under this chapter.

Ohio Rev. Code Ann. § 5733.11 Failing to file or remit - filing incorrect report

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(A) If any corporation required to file a report under this chapter fails to file the report within the time prescribed, files an incorrect report, or fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment a…

Ohio Rev. Code Ann. § 5733.12 Crediting of payments to funds - filing of refund application

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(A) All payments received from the taxes imposed under sections 5733.06 and 5733.41 of the Revised Code shall be credited to the general revenue fund. (B) Except as otherwise provided under divisions (C) and (D) of this section, an application to refund to the corporation the amo…