2006 Ohio Revised Code - 5727. Public Utilities.

• 5727.01. Definitions.
• 5727.02. Persons excepted.
• 5727.03. Combined company to file separate report for each listed activity.
• · · · [5727.03.1] 5727.031.Nonutility electricity providers.
• 5727.04. Public utilities or interexchange telecommunications company not exempt.
• 5727.05. Exemption of nonprofit and municipal corporations.
• 5727.06. Taxable property of public utility, interexchange telecommunications company, or public utility property lessor.
• 5727.07. [Repealed]
• 5727.08. Annual report to commissioner; penalty.
• 5727.09. [Repealed]
• 5727.10. Assessment; hearing; correction.
• 5727.11. Methods of valuation.
• · · · [5727.11.1] 5727.111.Assessment at percentages of true value.
• 5727.12. Valuation and assessment of railroad property.
• 5727.13. [Repealed]
• 5727.14. Apportionment of value of property of interstate railroad.
• 5727.15. Apportionment of taxable value of property among taxing districts.
• 5727.16-5727.22 Repealed.
• 5727.23. Preliminary assessment; amendment; collection; petition for reassessment.
• · · · [5727.23.1] 5727.231.[Repealed]
• · · · [5727.24.1] 5727.241.Credit under venture capital program.

Tax on Natural Gas Company or Combined Electric and Gas Company.

• 5727.24. Tax on gross receipts of natural gas company or combined electric and gas company.
• 5727.25. Filing of quarterly or annual returns with payment; late charges and interest.
• 5727.26. Assessment for failure to file return or pay amount due.
• 5727.27. Duty to keep and preserve records; inspection.
• 5727.28. Refunds.
• 5727.29. Refundable credit equal to portion of taxes paid under RC § 5727.31; repeal or amendment of tax.
• 5727.30. Utilities subject to excise tax; lien.
• 5727.31. Utility to file annual statement; periodic reports and tax payments.
• · · · [5727.31.1] 5727.311.Tax payments by electronic funds transfer.
• 5727.32. Contents of statement and reports.
• 5727.33. Ascertaining and determining gross receipts.
• · · · [5727.33.1] 5727.331.Effect of tax reduction on rates.
• 5727.34-5727.37 Repealed.

Excise and Franchise Taxes.

• 5727.38. Excise tax on gross receipts of certain utilities.
• 5727.39. [Repealed]
• · · · [5727.39.1] 5727.391.[Repealed]
• 5727.40. [Repealed]
• 5727.41. Credit for investing in eligible Ohio research and development and technology transfer companies.
• 5727.42. List of taxes levied and paid; collection and payment of taxes.
• 5727.43. [Repealed]
• 5727.44. [Repealed]
• 5727.45. Crediting of taxes and penalties.
• 5727.46. [Repealed]
• 5727.47. Mailing of assessment to utility; petition for reassessment.
• · · · [5727.47.1] 5727.471.Notice to county auditor of disposition or decision; collection of underpayment or refund or crediting of overpayment.
• 5727.48. Extension of time.
• 5727.49. Monthly report of secretary of state; information provided by county auditors.
• 5727.50. Determination and certification where utility fails to report or erroneously reports information.
• 5727.51. Payment of taxes on dissolution or retirement required.
• 5727.52. [Repealed]
• 5727.53. Action to recover taxes.
• 5727.54. Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
• 5727.55. Prohibition against doing business after cancellation of articles or certificate.
• 5727.56. Reinstatement; designation of agent.
• 5727.57. Petition for judgment for taxes; injunction; procedure; evidence.
• 5727.58. Quo warranto proceedings.
• 5727.59. [Repealed]
• 5727.60. Penalty for failure to make report.
• 5727.61. Affidavit denying unlawful political contributions.
• 5727.62. Payment of witness fees.

Duty to Testify at Hearings.

• 5727.71. Duty of officials of railroads to testify.
• 5727.72. Duty to testify or bring books or papers.
• 5727.73. [Repealed]

Tax Charge Invalid.

• 5727.74. Effect when tax charged invalid.

Kilowatt-Hour Tax.

• 5727.80. Definitions.
• 5727.81. Kilowatt hour tax imposed on electric distribution company; self-assessing commercial or industrial purchaser.
• · · · [5727.81.1] 5727.811.Tax on distribution of natural gas.
• 5727.82. Monthly tax return and payment; qualified end users.
• 5727.83. Electronic funds transfer of monthly payment.
• 5727.84. Distribution of revenues from kilowatt-hour tax and natural gas consumption tax.
• 5727.85. Payments from school district property tax replacement fund; public utility property tax study committee.
• 5727.86. Payments from local government property tax replacement fund.
• 5727.87. Compensation of county for loss of administrative fees due to tax value loss.
• 5727.88. Tax commissioner to administer provisions; assistance by public utilities commission.
• 5727.89. Assessment for failure to file return or make payment; jeopardy assessment.
• 5727.90. Statute of limitations for assessments; exceptions.
• 5727.91. Refunds.
• 5727.92. Duty to keep and preserve records; inspection.
• 5727.93. Registration of electric distribution companies and natural gas distribution companies.
• 5727.94. Annual tax statement to be provided to customers.
• 5727.95. Prohibitions.
• 5727.99. Penalties.