Ohio 5751. Commercial Activity Tax.
- 5751.01. Definitions.
- · · · [5751.01.1] 5751.011.Election to be consolidated elected taxpayer.
- · · · [5751.01.2] 5751.012.Combined taxpayer group.
- · · · [5751.01.3] 5751.013.Property transferred into Ohio within one year after receipt out of Ohio.
- 5751.02. Commercial activity tax levied on persons with taxable gross receipts; restrictions on billing or invoicing tax to another person.
- 5751.03. Computation of tax; credit if funds transferred to commercial activity tax refund fund.
- · · · [5751.03.1] 5751.031.Computation of tax imposed per calendar quarter.
- · · · [5751.03.2] 5751.032.Computation of tax collected during test period; rate adjustments; biennial legislative review.
- · · · [5751.03.3] 5751.033.Situsing of gross receipts to Ohio.
- 5751.04. Registration with tax commissioner; fee.
- 5751.05. Election to be calendar year taxpayer; nonelecting taxpayer is calendar quarter taxpayer; approval of deviation.
- · · · [5751.05.1] 5751.051.Filing of quarterly or annual tax return; minimum tax paid by person first becoming subject to tax.
- 5751.06. Penalties and interest.
- 5751.07. Electronic filing and payment.
- 5751.08. Refunds.
- · · · [5751.08.1] 5751.081.Debts due Ohio to be offset against refund.
- 5751.09. Assessments; sampling of gross receipts; secretary of state as statutory agent.
- 5751.10. Winding-up obligations.
- 5751.11. Quo warranto action to revoke person's privileges or franchise.
- 5751.12. Recordkeeping requirements; electronic list of registered taxpayers.
- 5751.20. Commercial activities tax receipts fund, school district tangible property tax replacement fund, and local government tangible property tax.
- 5751.21. Payments from school district tangible property tax replacement fund.
- 5751.22. Payments from local government tangible property tax replacement fund.
- 5751.23. Partial reimbursement of county administrative fee loss.
- 5751.31. Direct appeal to Ohio Supreme Court.
- 5751.50. Refundable jobs creation credit; nonrefundable jobs retention credit.
- 5751.51. Nonrefundable credit for qualified research expenses.
- 5751.52. Nonrefundable credit for research and development loan payments.
- 5751.53. Credit for unused net operating loss deductions, other deferred tax assets.
- 5751.98. Order of claiming credits; credit exceeding tax due.
- 5751.99. Criminal penalties.