Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5733. CORPORATION FRANCHISE TAX |
Section 5733.01. Tax charged against corporations |
Section 5733.02. Annual taxpayer report and remittance - report on dissolution or withdrawal |
Section 5733.021. Declaration of estimated tax report |
Section 5733.022. Tax payment by electronic funds transfer |
Section 5733.03. Annual report |
Section 5733.031. Taxable year; method of accounting; amended report; additional payment or application for refund |
Section 5733.04. Corporation franchise tax definitions |
Section 5733.041. Net income defined for tax years 1984 to 1993 |
Section 5733.042. Computing net income of member of affiliated group |
Section 5733.05. Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation |
Section 5733.051. Allocating and apportioning of net income of corporation |
Section 5733.052. Combining net incomes of corporations |
Section 5733.053. Transferee corporation subject to transferor's tax liability |
Section 5733.054. Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio |
Section 5733.055. Deducting expenses and costs paid to related member |
Section 5733.056. Determining value of issued and outstanding shares of stock |
Section 5733.057. Ownership interest in pass-through entity |
Section 5733.058. Adjusting for equity investment in an exempted investment |
Section 5733.059. Allocating sales of electric transmission and distribution services |
Section 5733.0510. Reducing net income for qualifying assets |
Section 5733.0511. Net income for qualifying telephone company taxpayer |
Section 5733.06. Computing tax |
Section 5733.061. Credit allowed for investment in property used in refining or manufacturing |
Section 5733.062. [Repealed] |
Section 5733.063. [Repealed] |
Section 5733.064. Credit for recycling and litter prevention program donations |
Section 5733.065. Additional tax on corporations for privilege of manufacturing or selling litter stream products in state |
Section 5733.066. Surcharge added to rates to fund recycling and litter prevention |
Section 5733.067. Credit concerning subsidiaries; amended report; additional payment or application for refund |
Section 5733.068. Credit allowed to member of qualifying affiliated group |
Section 5733.069. Credit allowed for increase in export sales |
Section 5733.0610. Credit for Ohio job creation |
Section 5733.0611. Credit relating to tax on qualifying pass-through entities |
Section 5733.07. Powers and duties of tax commissioner |
Section 5733.08. [Repealed] |
Section 5733.09. Exempted companies |
Section 5733.10. Exemption of municipal corporations |
Section 5733.11. Failing to file or remit - filing incorrect report |
Section 5733.111. [Repealed] |
Section 5733.12. Crediting of payments to funds - filing of refund application |
Section 5733.121. Applying refund in partial satisfaction of debt |
Section 5733.122. [Repealed] |
Section 5733.13. Extension of time to file report |
Section 5733.14. Monthly report by secretary of state - access to records of county auditors |
Section 5733.15. [Repealed] |
Section 5733.16. Organization of domestic and foreign corporations |
Section 5733.17. Duty to make reports or pay taxes on dissolution or retirement |
Section 5733.18. [Repealed] |
Section 5733.19. [Repealed] |
Section 5733.20. Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes |
Section 5733.21. Prohibition against doing business after cancellation of articles or certificate |
Section 5733.22. Reinstatement of corporation |
Section 5733.23. Petition for judgment for taxes - injunction - procedure - evidence |
Section 5733.24. Quo warranto proceedings |
Section 5733.25. [Repealed] |
Section 5733.26. Interest on unpaid tax or refund |
Section 5733.261. Qualifying refund overpayment - liability for interest or penalty |
Section 5733.27. Affidavit denying unlawful political contributions |
Section 5733.28. Failing to file complying report or pay tax |
Section 5733.29. Underpayment of estimated tax |
Section 5733.30. [Repealed] |
Section 5733.31. Credit for purchasing new manufacturing machinery or equipment - 18 month lookback |
Section 5733.311. Credit for purchasing new manufacturing machinery or equipment - 7 month lookback |
Section 5733.32. Credit for grape producing business purchasing qualifying property |
Section 5733.33. Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006 |
Section 5733.34. Credit for economic redevelopment of voluntary environmental clean-up site |
Section 5733.35. [Repealed] |
Section 5733.351. Credit for qualified research expenses |
Section 5733.352. Nonrefundable credit equal to borrower's qualified research and development loan payments |
Section 5733.36. Credit for providing day-care for children of employees |
Section 5733.37. Credit for establishing day-care center for children of employees |
Section 5733.38. Credit for reimbursement of employee day-care expenses |
Section 5733.39. Credit for use of Ohio coal in coal-fired electric generating unit |
Section 5733.40. Qualified pass-through entity definitions |
Section 5733.401. Investment in pass-through entities |
Section 5733.402. Exemption for pass-through entity distributing income and gain to investing entity |
Section 5733.41. Tax on qualifying pass-through entity having at least one qualifying investor that is not individual |
Section 5733.42. Credit for eligible employee training costs |
Section 5733.43. Credit for maintenance of active grade crossing warning devices |
Section 5733.44. Credit for cost of equipping multi-wheel agricultural tractors with lights and reflectors |
Section 5733.45. Credit concerning qualifying dealer in intangibles |
Section 5733.46. Credit for investing in certified ethanol plant |
Section 5733.47. Refundable franchise tax credit for owner of RC 149.311 certificate |
Section 5733.48. [Repealed] |
Section 5733.49. Issuance of tax credits by Ohio venture capital authority |
Section 5733.55. Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges |
Section 5733.56. Nonrefundable credit equal to cost incurred by company for providing telephone service program |
Section 5733.57. Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount |
Section 5733.58. Nonrefundable credit financial institution holding a qualified equity investment |
Section 5733.59. Credit against tax for any corporation that is the certificate owner of a tax credit certificate |
Section 5733.98. Order of claiming credits |
Section 5733.99. Penalty |