There Is a Newer Version
of
the Ohio Revised Code
2011 Ohio Revised Code
Title [7] VII MUNICIPAL CORPORATIONS
Chapter 718: MUNICIPAL INCOME TAXES
718.06 Consolidated income tax return.
Universal Citation:
OH Rev Code § 718.06
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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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