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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5729 - FOREIGN INSURANCE COMPANIES
Section 5729.01 - Return premiums.
Universal Citation: Ohio Rev Code § 5729.01 (2017)
(A) "Return premiums," as used in sections 5729.02 and 5729.03 of the Revised Code, does not include the cash surrender values under policies or contracts of life or endowment insurance.
(B) "Foreign insurance company," as used in sections 5729.02, 5729.05, 5729.11, and 5729.14 of the Revised Code has the same meaning as in division (E) of section 5725.01 of the Revised Code.
Effective Date: 03-31-1973 .
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