Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5745. MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME |
Section 5745.01. Municipal taxation of electric light company income definitions |
Section 5745.02. Determining taxpayer's state net income and portion taxable by municipal corporation |
Section 5745.03. Filing annual report and remitting tax due - extensions |
Section 5745.031. Written application to be a taxpayer |
Section 5745.04. Filing declaration of estimated taxes - remittance |
Section 5745.041. Paying taxes by electronic funds transfer |
Section 5745.05. Quarterly payments of amounts certified to municipal corporations |
Section 5745.06. Nonrefundable credit for tax due from or paid by qualifying pass-through entity |
Section 5745.07. Interest on unpaid taxes |
Section 5745.08. Penalties assessed |
Section 5745.09. Underpayments |
Section 5745.10. [Repealed] |
Section 5745.11. Application for refund |
Section 5745.12. Assessment for deficiencies |
Section 5745.13. Adjustments to income apportionable to municipal corporation |
Section 5745.14. Filing amended report based on adjustments to federal tax return |
Section 5745.15. Maintaining records |
Section 5745.16. Rules governing terms and conditions under which such reports or information shall be available for inspection |