Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
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 [Repealed] |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 [Repealed] |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 |