Ohio 5725. Financial Institutions; Dealers in Intangibles; Insurance Companies.
- 5725.01. Definitions.
- 5725.02. Annual report of financial institution.
- 5725.03. Return of deposits by financial institutions.
- 5725.04. [Repealed]
- 5725.05. Duty of tax commissioner to fix listing day for deposits; notice.
- 5725.06. [Repealed]
- 5725.07. Assessments by tax commissioner.
- 5725.08. Certificate of assessment of financial institutions; certificate of abatement.
- 5725.09. Tax commissioner to make report if financial institution fails to do so.
- 5725.10. Powers and duties of tax commissioner.
- 5725.11. [Repealed]
- 5725.12. Failure to make return; false statement; forfeiture.
Dealers in Intangibles.
- 5725.13. Taxable property of dealers in intangibles.
- 5725.14. Annual return of resources by dealer in intangibles; gross receipts; consolidated returns.
- 5725.15. Tax commissioner to ascertain and assess all shares and capital of dealer in intangibles.
- 5725.16. Certificate of assessment of dealers in intangibles; certificate of abatement.
- 5725.17. Failure to file complying report or pay tax.
Domestic Insurance Companies.
- 5725.18. Annual franchise tax on the privilege of being an insurance company.
- · · · [5725.18.1] 5725.181.[Repealed]
- 5725.19. Tax credit issued by venture capital authority.
- 5725.20. Certification to treasurer of state by superintendent of insurance.
- 5725.21. Report of valuation of certificates filed annually by fraternal benefit society; determination of assets and liabilities.
- 5725.22. Treasurer of state to maintain intangible property tax lists; collection and payment of taxes.
- · · · [5725.22.1] 5725.221.Interest due to late filing or change in assessment.
- · · · [5725.22.2] 5725.222.Refunds; assessments for deficiencies.
- 5725.23. Action to recover delinquent taxes.
- 5725.24. Use and distribution of funds.
- 5725.25. Tax on real estate of domestic insurance company.
- 5725.26. Tax on real estate of financial institutions and dealers in intangibles.
- 5725.31. Credit for eligible employee training costs.
- 5725.32. Job creation tax credit.
- 5725.98. Order of claiming credits; excess amount may be carried forward; credit to be claimed only once in tax year.