Section 5749.01. Severance tax definitions

Section 5749.02. Imposing tax on severance of natural resources

Section 5749.021. [Repealed]

Section 5749.03. Tax exemptions

Section 5749.04. Issuing license or permit

Section 5749.06. Filing returns for each calendar quarterly period

Section 5749.07. Failure to file or pay tax

Section 5749.08. Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment

Section 5749.09. Deducting taxpayer's indebtedness to state from refund

Section 5749.10. Assessments for taxes in jeopardy

Section 5749.11. Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate

Section 5749.12. Nonresidents - service of process

Section 5749.13. Maintaining records

Section 5749.14. Tax commissioner - additional powers

Section 5749.15. Civil penalties

Section 5749.16. Filing incomplete, false, or fraudulent return

Section 5749.17. Information provided to natural resources department

Section 5749.99. Penalty