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 [Repealed]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 [Repealed]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