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2023 Ohio Revised Code
Title 57 | Taxation
Chapter 5749 | Severance Tax
- Section 5749.01 | Severance Tax Definitions.
- Section 5749.02 | Imposing Tax on Severance of Natural Resources.
- Section 5749.03 | Natural Resources Severed From an Exempt Domestic Well.
- Section 5749.04 | Permit or Registration Required.
- Section 5749.06 | Filing Returns for Each Calendar Quarter.
- Section 5749.07 | Failure to File or Pay Tax.
- Section 5749.08 | Refund of of Taxes Paid Illegally or Erroneously or Paid on an Illegal or Erroneous Assessment.
- Section 5749.09 | Deducting Taxpayer's Indebtedness to State From Refund.
- Section 5749.10 | Assessments for Taxes in Jeopardy.
- Section 5749.11 | Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate.
- Section 5749.12 | Nonresidents - Service of Process.
- Section 5749.13 | Maintaining Records.
- Section 5749.14 | Tax Commissioner - Additional Powers.
- Section 5749.15 | Civil Penalties.
- Section 5749.16 | Filing Incomplete, False, or Fraudulent Return.
- Section 5749.17 | Information Provided to Natural Resources Department.
- Section 5749.99 | Penalty.
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