There Is a Newer Version of the Ohio Revised Code
2006 Ohio Revised Code - 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 [Repealed]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 [Repealed]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 [Repealed]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- · · · [5725.18.1] 5725.181.[Repealed]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.
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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