Ohio 5733. Corporation Franchise Tax.
- 5733.01. Tax charged against corporations, business trusts and certain limited liability companies.
- 5733.02. Annual taxpayer report and remittance; report on dissolution or withdrawal.
- · · · [5733.02.1] 5733.021.Estimated tax report.
- · · · [5733.02.2] 5733.022.Tax payment by electronic funds transfer.
- 5733.03. Contents of annual report.
- · · · [5733.03.1] 5733.031.Taxable year; method of accounting; amended report; additional payment or application for refund.
- 5733.04. Definitions.
- · · · [5733.04.1] 5733.041.Definition of "net income" for tax years 1984 to 1993.
- · · · [5733.04.2] 5733.042.Adjustments in computing net income of member of affiliated group.
- 5733.05. Determination of value of issued and outstanding stock and intangible property; determination of net income of corporation.
- · · · [5733.05.1] 5733.051.Allocation and apportionment of net income.
- · · · [5733.05.2] 5733.052.Combination of net incomes of corporations.
- · · · [5733.05.3] 5733.053.Transferee corporation subject to transferor's tax liability.
- · · · [5733.05.4] 5733.054.Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio.
- · · · [5733.05.5] 5733.055.Deduction of certain expenses and costs paid to related member.
- · · · [5733.05.6] 5733.056.Annual financial institution report determines value of issued and outstanding shares of stock; calculation of property, payroll and sales factors.
- · · · [5733.05.7] 5733.057.Effect of ownership interest in pass-through entity.
- · · · [5733.05.8] 5733.058.Adjustments due to exempted investment in certain public utilities.
- · · · [5733.05.9] 5733.059.Allocation of sales of electricity to Ohio.
- · · · [5733.05.10] 5733.0510.Adjustments concerning qualifying assets of electric companies.
- · · · [5733.05.11] 5733.0511.Allocation and apportionment of book-tax difference for qualifying telephone companies.
- 5733.06. Computation of tax; exceptions; minimum payment; exiting corporations; references to statute.
- · · · [5733.06.1] 5733.061.Credit for investment in property used in refining or manufacturing.
- · · · [5733.06.2] 5733.062.[Repealed]
- · · · [5733.06.3] 5733.063.Credit for savings and loan associations.
- · · · [5733.06.4] 5733.064.Credit for recycling and litter prevention program donations.
- · · · [5733.06.5] 5733.065.Additional tax on manufacturers or sellers of litter stream products.
- · · · [5733.06.6] 5733.066.Surcharge to fund recycling and litter prevention.
- · · · [5733.06.7] 5733.067.Credit concerning subsidiaries; amended report; additional payment or application for refund.
- · · · [5733.06.8] 5733.068.Nonrefundable credit allowed to member of qualifying affiliated group.
- · · · [5733.06.9] 5733.069.Credit for businesses increasing their export sales.
- · · · [5733.06.10] 5733.0610.Credit granted for Ohio job creation.
- · · · [5733.06.11] 5733.0611.Nonrefundable credit on application for refund relating to tax on qualifying pass-through entities.
- 5733.07. Powers of tax commissioner.
- 5733.08. [Repealed]
- 5733.09. Exempted companies.
- 5733.10. Exemption of municipal corporations.
- 5733.11. Assessment for failure to file complying return or remit taxes due; petition for reassessment.
- · · · [5733.11.1] 5733.111.[Repealed]
- 5733.12. Crediting of payments; filing of refund applications.
- · · · [5733.12.1] 5733.121.Refund may be applied in satisfaction of debt due state or credited against tax for subsequent year.
- · · · [5733.12.2] 5733.122.[Repealed]
- 5733.13. Extension of filing deadline.
- 5733.14. Monthly report by secretary of state; access to records of county auditors.
- 5733.15. [Repealed]
- 5733.16. Organization of domestic and foreign corporations.
- 5733.17. Payment of taxes required.
- 5733.18. [Repealed]
- 5733.19. [Repealed]
- 5733.20. Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- 5733.21. Prohibition against doing business after cancellation of articles or certificate.
- 5733.22. Reinstatement of corporation.
- 5733.23. Petition for judgment for taxes; injunction; procedure; evidence.
- 5733.24. Quo warranto proceedings.
- 5733.25. [Repealed]
- 5733.26. Interest on unpaid tax or refund.
- · · · [5733.26.1] 5733.261.Elimination of interest on qualifying refund overpayment.
- 5733.27. Affidavit denying unlawful political contributions.
- 5733.28. Penalty for failure to file complying report or pay tax; penalty for frivolous or fraudulent claims.
- 5733.29. Interest charge for underpayment of estimated tax; determination of underpayment.
- 5733.30. Postmark deemed date of delivery or payment.
- 5733.31. Nonrefundable credit for purchasing new manufacturing machinery or equipment.
- · · · [5733.31.1] 5733.311.Nonrefundable credit for purchase of new manufacturing machinery or equipment.
- 5733.32. Nonrefundable credit for grape producing business purchasing qualifying property.
- 5733.33. Nonrefundable credit for purchase of new manufacturing machinery and equipment.
- 5733.34. Nonrefundable credit for economic redevelopment of voluntary environmental clean-up site.
- 5733.35. Credit for investing in eligible Ohio research and development and technology transfer companies.
- · · · [5733.35.1] 5733.351.Nonrefundable credit for qualified research expenses.
- · · · [5733.35.2] 5733.352.Credit for borrower's qualified research and development loan payments.
- 5733.36. Nonrefundable credit for providing day-care for children of employees.
- 5733.37. Nonrefundable credit for establishing day-care center for children of employees.
- 5733.38. Nonrefundable credit for reimbursement of employee child care expenses.
- 5733.39. Electric company credit for use of Ohio coal in coal-fired electric generating unit.
- 5733.40. Definitions relating to qualified pass-through entities.
- · · · [5733.40.1] 5733.401.Investment pass-through entities.
- · · · [5733.40.2] 5733.402.Exemption for pass-through entity distributing income and gain to investing entity.
- 5733.41. Tax on qualifying pass-through entities with qualifying investor other than individuals.
- 5733.42. Nonrefundable credit for eligible employee training costs; certificate.
- 5733.43. Railroad company credit for maintenance of active grade crossing warning devices.
- 5733.44. Credit for cost of equipping multi-wheel agricultural tractors with lights and reflectors.
- 5733.45. Financial institution credit concerning qualifying dealer in intangibles.
- 5733.46. Credit for investment in certified ethanol plant.
- 5733.49. Tax credit issued by venture capital authority.
- 5733.55. Telephone company credit for nonrecurring 9-1-1 charges.
- 5733.56. Telephone company credit for costs of program to aid communicatively impaired.
- 5733.57. Small telephone company credit.
- 5733.98. Order in which credits to be claimed; credits not to exceed tax due; carry forward of excess.
- 5733.99. Penalty.