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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. § 5733.121 Applying refund in partial satisfaction of debt
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If a corporation entitled to a refund under section 5733.11 or 5733.12 of the Revised Code is indebted to this state for any tax, workers' compensation premium due under section 4123.35 of the Revised Code, unemployment compensation contribution due under section 4141.25 of the R…
Ohio Rev. Code Ann. § 5733.13 Extension of time to file report
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The tax commissioner may extend to any corporation a further specified time within which to file the report required to be filed by section 5733.02 of the Revised Code to the thirty-first day of May of the tax year or to the fifteenth day of the month following the due date, incl…
Ohio Rev. Code Ann. § 5733.14 Monthly report by secretary of state - access to records of county auditors
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The secretary of state shall prepare and keep a correct list of all corporations engaged in business within this state and required by law to pay an excise or franchise tax or fee. Each month he shall file with the tax commissioner a certified report showing all such new corporat…
Ohio Rev. Code Ann. § 5733.16 Organization of domestic and foreign corporations
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For the purposes of sections 5727.24 to 5727.62 of the Revised Code and this chapter, domestic corporations are deemed organized upon the filing of articles of incorporation in the office of the secretary of state, and foreign corporations are deemed admitted to do business in th…

Ohio Rev. Code Ann. § 5733.17 Duty to make reports or pay taxes on dissolution or retirement

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The mere retirement from business or voluntary dissolution of a domestic or foreign corporation without filing the certificate provided for in section 1701.86 of the Revised Code shall not exempt it from the requirements to make reports and pay excise or franchise taxes in accord…

Ohio Rev. Code Ann. § 5733.20 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes

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If a corporation, wherever organized, required by law to file any report or return or to pay any tax or fee as a corporation organized under the laws of the state for profit, or as a foreign corporation for profit doing business in this state or owning or issuing a part or all of…

Ohio Rev. Code Ann. § 5733.21 Prohibition against doing business after cancellation of articles or certificate

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No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a corporation after the articles or certificate is canceled as provided by law for failure to make a report or return or to pay…

Ohio Rev. Code Ann. § 5733.22 Reinstatement of corporation

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(A)(1) Any corporation whose articles of incorporation or license certificate to do or transact business in this state has been canceled by the secretary of state pursuant to section 5733.20 of the Revised Code for failure to make any report or return or to pay any tax or fee, sh…

Ohio Rev. Code Ann. § 5733.23 Petition for judgment for taxes - injunction - procedure - evidence

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In addition to all other remedies for the collection of any taxes or penalties due under law, whenever any taxes, fees, or penalties due from any corporation have remained unpaid for a period of ninety days, or whenever any corporation has failed for a period of ninety days to ma…

Ohio Rev. Code Ann. § 5733.24 Quo warranto proceedings

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If any corporation fails to make and file the excise or franchise reports or returns required by law, or to pay the penalties provided by law for failure to make and file such reports or returns for a period of ninety days after the time prescribed by law, the attorney general, o…

Ohio Rev. Code Ann. § 5733.26 Interest on unpaid tax or refund

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(A) Except as provided in section 5733.261 of the Revised Code, if the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code for the tax year, reduced by the credits listed in section 5733.98 of the Revised Code, is not paid on or before the date prescribed …

Ohio Rev. Code Ann. § 5733.261 Qualifying refund overpayment - liability for interest or penalty

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(A) As used in this section, "qualifying refund overpayment" means an amount received by a taxpayer in excess of a refund or request for payment claimed or made by or on behalf of the taxpayer on a return, report, or other document filed with the tax commissioner.(B) A taxpayer i…

Ohio Rev. Code Ann. § 5733.27 Affidavit denying unlawful political contributions

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Every corporation required by law to make returns, statements, or reports to the tax commissioner shall file therewith, in such form as the commissioner prescribes, an affidavit subscribed and sworn to by a person or officer having knowledge of the facts setting forth that such c…

Ohio Rev. Code Ann. § 5733.28 Failing to file complying report or pay tax

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(A) In addition to any other penalty imposed by this chapter or Chapter 5703. of the Revised Code, the following penalties shall apply:(1) If a taxpayer required to file any report, including an informational notice or report, under this chapter fails to make and file the report …

Ohio Rev. Code Ann. § 5733.29 Underpayment of estimated tax

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(A) In case of any underpayment of the estimated tax provided under section 5733.021 of the Revised Code, there shall be added to the tax for the tax year an amount determined at the rate per annum prescribed by section 5703.47 of the Revised Code upon the amount of underpayment …

Ohio Rev. Code Ann. § 5733.31 Credit for purchasing new manufacturing machinery or equipment - 18 month look back

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(A) As used in this section:(1) "Component member" has the same meaning as in section 1563(b) of the Internal Revenue Code.(2) "Controlled group" has the same meaning as in section 179(d)(7) of the Internal Revenue Code.(3) "Cost" has the same meaning as in section 179(d)(3) of t…

Ohio Rev. Code Ann. § 5733.311 Credit for purchasing new manufacturing machinery or equipment - 7 month look back

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(A) As used in this section:(1) "Component member" has the same meaning as in section 1563(b) of the Internal Revenue Code.(2) "Controlled group" has the same meaning as in section 179(d)(7) of the Internal Revenue Code.(3) "Cost" has the same meaning as in section 179(d)(3) of t…

Ohio Rev. Code Ann. § 5733.32 Credit for grape producing business purchasing qualifying property

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(A) As used in this section: (1) "Qualifying property" means any property, plant, or equipment used to produce grapes in this state, and includes but is not limited to land and improvements to land, grape seeds and vines, stakes, wiring, tractors, and other machinery used in the …

Ohio Rev. Code Ann. § 5733.33 Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006

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(A) As used in this section: (1) "Manufacturing machinery and equipment" means engines and machinery, and tools and implements, of every kind used, or designed to be used, in refining and manufacturing. "Manufacturing machinery and equipment" does not include property acquired af…

Ohio Rev. Code Ann. § 5733.34 Credit for economic redevelopment of voluntary environmental clean-up site

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(A) As used in this section:(1) "Partnership" includes a limited liability company if the limited liability company is not treated as a corporation for purposes of this chapter and is not classified as an association taxable as a corporation for federal income tax purposes.(2) "P…

Ohio Rev. Code Ann. § 5733.351 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) A nonrefundable credit is allowed against the tax imposed by section 5733.06 of the Revised Code for tax year 2002 for a taxpayer whose taxable ye…

Ohio Rev. Code Ann. § 5733.352 Nonrefundable credit equal to borrower's 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 taxes imposed by sections 5733.06, 5733.065, and 5733.066 of the Revise…

Ohio Rev. Code Ann. § 5733.36 Credit for providing child care for children of employees

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This section applies only to tax years 1999, 2000, 2001, 2002, and 2003. A nonrefundable credit is allowed against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code for a taxpayer that enters into an agreement with a child care center pursuant to thi…

Ohio Rev. Code Ann. § 5733.37 Credit for establishing child care center for children of employees

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(A) A nonrefundable credit is allowed against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code equal to the lesser of one hundred thousand dollars, or fifty per cent of the amount incurred by a taxpayer for equipment, supplies, labor, and real prope…

Ohio Rev. Code Ann. § 5733.38 Credit for reimbursement of employee child care expenses

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This section applies only to tax years 1999, 2000, 2001, 2002, and 2003. A nonrefundable credit is allowed against the tax imposed by sections 5733.06, 5733.065, and 5733.066 of the Revised Code equal to fifty per cent of the amount incurred by a taxpayer during the taxable year …

Ohio Rev. Code Ann. § 5733.39 Credit for use of Ohio coal in coal-fired electric generating unit

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(A) As used in this section: (1) "Compliance facility" means property that is designed, constructed, or installed, and used, at a coal-fired electric generating facility for the primary purpose of complying with acid rain control requirements under Title IV of the "Clean Air Act …

Ohio Rev. Code Ann. § 5733.40 Qualified pass-through entity definitions

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As used in sections 5733.40 and 5733.41 and Chapter 5747. of the Revised Code: (A)(1) "Adjusted qualifying amount" means either of the following: (a) The sum of each qualifying investor's distributive share of the income, gain, expense, or loss of a qualifying pass-through entity…

Ohio Rev. Code Ann. § 5733.401 Investment in pass-through entities

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(A) As used in this section:(1) "Investment pass-through entity" means a pass-through entity having for its qualifying taxable year at least ninety per cent of its gross income from transaction fees in connection with the acquisition, ownership, or disposition of intangible prope…

Ohio Rev. Code Ann. § 5733.402 Exemption for pass-through entity distributing income and gain to investing entity

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(A) Notwithstanding section 5733.40, 5733.41, 5747.41, or 5747.43 of the Revised Code, but subject to divisions (B), (C), and (D) of this section, for taxable years beginning after 1997, a qualifying pass-through entity, hereinafter the "exempt entity," is not subject to the taxe…

Ohio Rev. Code Ann. § 5733.41 Tax on qualifying pass-through entity having at least one qualifying investor that is not individual

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The purpose of the tax imposed by this section is to complement and to reinforce the tax imposed under section 5733.06 of the Revised Code. For the same purposes for which the tax is levied under section 5733.06 of the Revised Code, there is hereby levied a tax on every qualifyin…

Ohio Rev. Code Ann. § 5733.42 Credit for eligible employee training costs

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(A) As used in this section: (1) "Eligible training program" means a program to provide job skills to eligible employees who are unable effectively to function on the job due to skill deficiencies or who would otherwise be displaced because of their skill deficiencies or inabilit…

Ohio Rev. Code Ann. § 5733.45 Credit concerning qualifying dealer in intangibles

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(A) For purposes of this section, a "qualifying dealer in intangibles" is a dealer in intangibles that is a member of a qualifying controlled group of which a financial institution is also a member on the first day of the financial institution's tax year.(B) For tax years 2002 an…

Ohio Rev. Code Ann. § 5733.47 Refundable franchise tax credit for owner of RC 149.311 certificate

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(A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed a refundable credit against the tax imposed under section 5733.06 of the Revised Code for a taxpayer that is a certificate owner of a rehabilitati…

Ohio Rev. Code Ann. § 5733.49 Issuance of tax credits by Ohio venture capital authority

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Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed by section 5733.06 of the Revised Code. The credit shall be claimed for the tax year specified …

Ohio Rev. Code Ann. § 5733.55 Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges

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(A) As used in this section: (1) "9-1-1 system" has the same meaning as in section 128.01 of the Revised Code. (2) "Nonrecurring 9-1-1 charges" means nonrecurring charges approved by the public utilities commission for the telephone network portion of a 9-1-1 system pursuant to s…

Ohio Rev. Code Ann. § 5733.56 Nonrefundable credit equal to cost incurred by company for providing telephone service program

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(A)(1) For tax year 2005, a taxpayer that provides any telephone service program to aid persons with communicative impairments in accessing the telephone network under section 4905.79 of the Revised Code is allowed a nonrefundable credit against the tax imposed by section 5733.06…

Ohio Rev. Code Ann. § 5733.57 Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount

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(A) As used in this section: (1) "Small telephone company" means a telephone company, existing as such as of January 1, 2003, with twenty-five thousand or fewer access lines for the calendar year immediately preceding the tax year, and is an "incumbent local exchange carrier" und…

Ohio Rev. Code Ann. § 5733.58 Nonrefundable credit financial institution holding a qualified equity investment

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(A) Terms used in this section have the same meaning as in section 5725.33 of the Revised Code. (B) There is hereby allowed a nonrefundable credit against the tax imposed by section 5733.06 of the Revised Code for a financial institution holding a qualified equity investment on t…

Ohio Rev. Code Ann. § 5733.59 Credit against tax for any corporation that is the certificate owner of a tax credit certificate

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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 credit against the tax imposed by section 5733.06 of the Revised Code for any corporation that is the certificate owner of a tax credit certificate issued under…

Ohio Rev. Code Ann. § 5733.98 Order of claiming credits

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(A) To provide a uniform procedure for calculating the amount of tax imposed by section 5733.06 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits to which it is entitled in the following order, except as otherwise provided in section 5733.058 …

Ohio Rev. Code Ann. § 5733.99 Penalty

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Whoever violates section 5733.21 of the Revised Code shall be fined not less than one hundred nor more than one thousand dollars.

Ohio Rev. Code Ann. § 5735.01 Motor fuel tax definitions

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As used in this chapter:(A) "Motor vehicles" includes all vehicles, vessels, watercraft, engines, machines, or mechanical contrivances which are powered by internal combustion engines or motors.(B) "Motor fuel" means gasoline, diesel fuel, kerosene, compressed natural gas, or any…

Ohio Rev. Code Ann. § 5735.011 Measurement of liquid natural gas

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For the purposes of this chapter, amounts of liquid natural gas and compressed natural gas shall be measured in gallon equivalents as follows:(A) The diesel gallon equivalent standard for liquid natural gas shall be the equivalent of one gallon of motor fuel;(B) The diesel gallon…

Ohio Rev. Code Ann. § 5735.02 Dealer's license - application - right to refuse license - fee

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(A) A motor fuel dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the motor fuel dealer holds an unrevoked license issued by the tax commissioner to engage in such business.(B) To procure a motor fuel dealer's licens…

Ohio Rev. Code Ann. § 5735.021 Application for permissive motor fuel dealer's license

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(A) Each person who would qualify for a motor fuel dealer's license under any division in divisions (I)(1)(a) through (d) of section 5735.01 of the Revised Code if that person's business activity were conducted in this state, who makes a sale for export to this state to a person …

Ohio Rev. Code Ann. § 5735.022 Application for retail dealer's license

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(A) A retail dealer shall not receive, use, sell, or distribute any motor fuel or engage in business within this state unless the retail dealer holds an unrevoked license, for each retail location, issued by the tax commissioner to engage in such business. To obtain a retail deal…

Ohio Rev. Code Ann. § 5735.023 Retail service station - prohibited acts

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(A) No person operating a retail service station shall store, sell, or attempt to sell or distribute any untaxed motor fuel, except K-1 kerosene, at a retail service station.(B) A licensed motor fuel dealer that operates a bulk storage plant and also maintains at the same locatio…

Ohio Rev. Code Ann. § 5735.024 Sale and distribution exceptions

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(A) No aviation fuel dealer shall purchase aviation fuel for resale in this state without first being licensed as an aviation fuel dealer by the tax commissioner to engage in such activities. (B) The failure to register with the commissioner as an aviation fuel dealer does not re…

Ohio Rev. Code Ann. § 5735.025 Prohibited acts generally

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(A) No person shall recklessly import, sell, use, deliver, transport, distribute, or store motor fuel within this state upon which the taxes imposed by this chapter are owed but have not first been paid to or reported by the holder of an unrevoked motor fuel dealer's license, or …

Ohio Rev. Code Ann. § 5735.026 Application for exporter license

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(A) The tax commissioner, for the purposes of administering this chapter, shall issue an exporter license to a person that receives motor fuel in this state and exports that fuel out of this state and that demonstrates to the tax commissioner's satisfaction that the person is an …