Section 5751.01. Definitions

Section 5751.011. Consolidation of related taxpayers - election - requirements

Section 5751.012. Combined taxpayer groups - registration fee - liability

Section 5751.013. Taxation of property transferred into state

Section 5751.014. Joint and several liability

Section 5751.02. Commercial activity tax levied on taxable gross receipts

Section 5751.03. Commercial activity tax rate - computation

Section 5751.031. [Repealed]

Section 5751.032. [Repealed]

Section 5751.033. Situsing of gross receipts to Ohio

Section 5751.04. Registration of taxpayer with commissioner - fee

Section 5751.05. Election as calendar year taxpayer

Section 5751.051. Filing of tax return required - minimum interim payment

Section 5751.06. Penalty for late filing or delinquent payment

Section 5751.07. Quarterly payments - electronic filing of returns - penalty

Section 5751.08. Application for refund to taxpayer

Section 5751.081. Application of refund to debt to state

Section 5751.09. Assessment against person not filing return or paying tax

Section 5751.10. Disposal of business or assets - tax due immediately

Section 5751.11. Failure to report or pay - annulment of privilege or franchise

Section 5751.12. Records, federal returns, and federal-state reconciliation computations

Section 5751.20. School district tangible property tax replacement fund

Section 5751.21. Payments to school districts for fixed-rate and fixed-sum levy losses

Section 5751.22. Distribution of fixed-sum payments to local taxing units

Section 5751.23. Deduction of county administrative fee losses

Section 5751.31. Direct appeal on constitutional issues to supreme court

Section 5751.50. Claiming refundable and nonrefundable credits

Section 5751.51. Credit for qualified research expenses

Section 5751.52. Credit for qualified research and development loan payments

Section 5751.53. Credit against tax for amortizable net operating losses

Section 5751.54. Tax credit for commercial activities tax

Section 5751.98. Order of credits - limitations - excess carried forward

Section 5751.99. Penalties