There is a newer version of the Ohio Revised Code
2014 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5745 - MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME.
- Section 5745.01 - Municipal taxation of electric light company income definitions.
- Section 5745.02 - Determining taxpayer's state net income and portion taxable by municipal corporation.
- Section 5745.03 - Filing annual report and remitting tax due - extensions.
- Section 5745.031 - Written application to be a taxpayer.
- Section 5745.04 - Filing declaration of estimated taxes - remittance.
- Section 5745.041 - Paying taxes by electronic funds transfer.
- Section 5745.05 - Quarterly payments of amounts certified to municipal corporations.
- Section 5745.06 - Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
- Section 5745.07 - Interest on unpaid taxes.
- Section 5745.08 - Penalties assessed.
- Section 5745.09 - Underpayments.
- Section 5745.10 - [Repealed].
- Section 5745.11 - Application for refund.
- Section 5745.12 - Assessment for deficiencies.
- Section 5745.13 - Adjustments to income apportionable to municipal corporation.
- Section 5745.14 - Filing amended report based on adjustments to federal tax return.
- Section 5745.15 - Maintaining records.
- Section 5745.16 - Rules governing terms and conditions under which such reports or information shall be available for inspection.
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