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2011 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718: MUNICIPAL INCOME TAXES
718.06 Consolidated income tax return.


OH Rev Code § 718.06 What's This?

On and after January 1, 2003, any municipal corporation that imposes a tax on the income or net profits of corporations shall accept for filing a consolidated income tax return from any affiliated group of corporations subject to the municipal corporation’s tax if that affiliated group filed for the same tax reporting period a consolidated return for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

Effective Date: 07-26-2000

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