There Is a Newer Version of the Ohio Revised Code
2006 Ohio Revised Code - 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.
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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