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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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