Chapter 5726. FINANCIAL INSTITUTIONS TAX  


Section 5726.01. Definitions
Section 5726.02. Financial institution tax; purpose; amount
Section 5726.03. Report; remittance
Section 5726.04. Amount of tax
Section 5726.041. Computing total Ohio equity capital
Section 5726.05. Apportionment factor
Section 5726.06. Estimated tax reports
Section 5726.07. Underpayment of estimated taxes
Section 5726.08. [Repealed]
Section 5726.10. Enforcement of chapter
Section 5726.20. Assessments
Section 5726.21. Penalties
Section 5726.30. Refunds
Section 5726.31. Application of refund to debt to the state
Section 5726.32. Interest on unpaid taxes
Section 5726.33. Interest or penalty on qualifying refund overpayment
Section 5726.36. Notification of changes in ownership or applicability of chapter
Section 5726.40. Cancellation of authority to to business in Ohio
Section 5726.41. Penalty for continuing after cancellation
Section 5726.42. Reinstatement
Section 5726.43. Quo warranto action
Section 5726.50. Tax credits for job creation
Section 5726.51. [Repealed]
Section 5726.52. Tax credit for historic building rehabilitation
Section 5726.53. Tax credit for venture capital loan loss
Section 5726.54. New markets tax credit
Section 5726.55. Motion picture production tax credit
Section 5726.56. Research and development tax credit
Section 5726.57. Nonrefundable credit for qualifying dealers in intangibles
Section 5726.98. Calculating tax due
Section 5726.99. Minimum and maximum fines