Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5725. FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES |
Section 5725.01. Financial institution - dealers in intangibles - insurance company definitions |
Section 5725.02. Annual report |
Section 5725.03. Return of deposits by financial institutions |
Section 5725.04. [Repealed] |
Section 5725.05. Duty of tax commissioner to fix listing day for deposits - notice |
Section 5725.06. [Repealed] |
Section 5725.07. Assessments by tax commissioner |
Section 5725.08. Certificate of assessment of financial institutions - certificate of abatement |
Section 5725.09. Tax commissioner to make report if financial institution fails to do so |
Section 5725.10. Powers and duties of tax commissioner |
Section 5725.11. [Repealed] |
Section 5725.12. Failure to make return - false statement - forfeiture |
Section 5725.13. Taxable property of dealers in intangibles |
Section 5725.14. Annual return of resources by dealer in intangibles - gross receipts - consolidated returns |
Section 5725.15. Assessment for shares and capital of dealer in intangibles |
Section 5725.151. Refundable tax credit for owner of RC 149.311 certificate |
Section 5725.16. Certificate of assessment of dealers in intangibles; collection of taxes |
Section 5725.17. Failure of dealer in intangibles to make report or pay tax |
Section 5725.18. Annual franchise tax on the privilege of being an insurance company |
Section 5725.181. [Repealed] |
Section 5725.19. Issuance of tax credits by Ohio venture capital authority |
Section 5725.20. Certification to treasurer of state by superintendent of insurance |
Section 5725.21. Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities |
Section 5725.22. Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties |
Section 5725.221. Interest charged for late filing |
Section 5725.222. Application for tax refund by domestic insurance company |
Section 5725.23. Action to recover delinquent taxes |
Section 5725.24. Distribution of taxes collected |
Section 5725.25. Tax on real estate of domestic insurance company |
Section 5725.26. Tax on real estate of financial institutions and dealers in intangibles |
Section 5725.31. Eligible employee training costs tax credit |
Section 5725.32. Refundable credit against tax on domestic insurance company |
Section 5725.33. New markets tax credit |
Section 5725.34. Tax credit for insurance companies holding rehabilitation tax credit certificate |
Section 5725.98. Order of claims for tax credits and offsets |