Browse Ohio
Read the original sections, or search by topic.
- Ohio Rev. Code § 5726.20 · Assessments.
- Ohio Rev. Code § 5726.21 · Penalties.
- Ohio Rev. Code § 5726.30 · Refunds.
- Ohio Rev. Code § 5726.31 · Application of refund to debt to the state.
- Ohio Rev. Code § 5726.32 · Interest on unpaid taxes.
- Ohio Rev. Code § 5726.33 · Interest or penalty on qualifying refund overpayment.
- Ohio Rev. Code § 5726.36 · Notification of changes in ownership or applicability of chapter.
- Ohio Rev. Code § 5726.40 · Cancellation of authority to to business in Ohio.
- Ohio Rev. Code § 5726.41 · Penalty for continuing after cancellation.
- Ohio Rev. Code § 5726.42 · Reinstatement.
- Ohio Rev. Code § 5726.43 · Quo warranto action.
- Ohio Rev. Code § 5726.50 · Tax credits for job creation.
- Ohio Rev. Code § 5726.52 · Tax credit for historic building rehabilitation.
- Ohio Rev. Code § 5726.53 · Tax credit for venture capital loan loss.
- Ohio Rev. Code § 5726.54 · New markets tax credit.
- Ohio Rev. Code § 5726.55 · Motion picture production tax credit.
- Ohio Rev. Code § 5726.56 · Research and development tax credit.
- Ohio Rev. Code § 5726.57 · Nonrefundable credit for qualifying dealers in intangibles.
- Ohio Rev. Code § 5726.58 · State low-income housing tax credit.
- Ohio Rev. Code § 5726.60 · Tax credit for single-family housing development.
- Ohio Rev. Code § 5726.61 · Opportunity zone investment tax credit.
- Ohio Rev. Code § 5726.62 · Transformational mixed use development tax credit.
- Ohio Rev. Code § 5726.98 · Calculating tax due.
- Ohio Rev. Code § 5726.99 · Minimum and maximum fines.
- Ohio Rev. Code § 5727.01 · Public utilities definitions.
- Ohio Rev. Code § 5727.02 · Persons excepted.
- Ohio Rev. Code § 5727.03 · Combined company to file separate report for each listed activity of company.
- Ohio Rev. Code § 5727.031 · Report by entity incidentally supplying electricity.
- Ohio Rev. Code § 5727.04 · Public utility or interexchange telecommunications company not exempt.
- Ohio Rev. Code § 5727.05 · Exemption of nonprofit and municipal corporations.
- Ohio Rev. Code § 5727.06 · Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner.
- Ohio Rev. Code § 5727.08 · Annual report.
- Ohio Rev. Code § 5727.10 · Assessment - hearing - correction.
- Ohio Rev. Code § 5727.11 · Method of valuation.
- Ohio Rev. Code § 5727.111 · Assessing at percentages of true value.
- Ohio Rev. Code § 5727.12 · Valuation and assessment of railroad properties.
- Ohio Rev. Code § 5727.14 · Apportionment of value of property of interstate railroad.
- Ohio Rev. Code § 5727.15 · Apportionment of value of taxable property of public utilities.
- Ohio Rev. Code § 5727.23 · Preliminary or amended assessment - petition for reassessment.
- Ohio Rev. Code § 5727.24 · Tax on gross receipts of natural gas company or combined electric and gas company.
- Ohio Rev. Code § 5727.241 · Credit against tax on natural gas or combined company.
- Ohio Rev. Code § 5727.25 · Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.
- Ohio Rev. Code § 5727.26 · Assessment for failure to file return or pay amount due - judgment against company.
- Ohio Rev. Code § 5727.27 · Company to keep records - inspection of records.
- Ohio Rev. Code § 5727.28 · Refunds.
- Ohio Rev. Code § 5727.29 · Refundable credit calculation.
- Ohio Rev. Code § 5727.30 · Public utilities subject to annual excise tax.
- Ohio Rev. Code § 5727.31 · Annual statement of public utility - reports.
- Ohio Rev. Code § 5727.311 · Tax payments by electronic funds transfer.
- Ohio Rev. Code § 5727.32 · Contents of statement and reports.
- Ohio Rev. Code § 5727.33 · Ascertaining and determining gross receipts of certain companies.
- Ohio Rev. Code § 5727.331 · Tax reduction to be reflected in rates.
- Ohio Rev. Code § 5727.38 · Excise tax on gross receipts of certain public utilities.
- Ohio Rev. Code § 5727.42 · Collection of excise taxes; refunds; failure to pay taxes.
- Ohio Rev. Code § 5727.45 · Crediting of taxes and penalties to funds.
- Ohio Rev. Code § 5727.47 · Notice of assessment - petition for reassessment.
- Ohio Rev. Code § 5727.471 · Assessment for underpayment or overpayment of taxes by public utility.
- Ohio Rev. Code § 5727.48 · Extension of time.
- Ohio Rev. Code § 5727.49 · Monthly report of secretary of state - information provided by county auditors.
- Ohio Rev. Code § 5727.50 · Valuation if no report or erroneous information reported.
- Ohio Rev. Code § 5727.51 · Taxes on dissolution or retirement required to be paid.
- Ohio Rev. Code § 5727.53 · Action to recover taxes.
- Ohio Rev. Code § 5727.54 · Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- Ohio Rev. Code § 5727.55 · Prohibition against doing business after cancellation of articles or certificate.
- Ohio Rev. Code § 5727.56 · Reinstatement of public utility - conditions - designation of agent.
- Ohio Rev. Code § 5727.57 · Petition for judgment for taxes - injunction - procedure - evidence.
- Ohio Rev. Code § 5727.58 · Quo warranto proceedings.
- Ohio Rev. Code § 5727.60 · Penalty for failure to make report.
- Ohio Rev. Code § 5727.61 · Affidavit denying unlawful political contributions.
- Ohio Rev. Code § 5727.62 · Payment of witness fees.
- Ohio Rev. Code § 5727.71 · Duty of officials of railroads to testify.
- Ohio Rev. Code § 5727.72 · Duty to testify or bring books or papers.
- Ohio Rev. Code § 5727.74 · Effect when tax charged invalid.
- Ohio Rev. Code § 5727.75 · Exemption on tangible personal property and real property of certain qualified energy projects.
- Ohio Rev. Code § 5727.76 · Exemption for tangible personal property transmitting electricity or natural gas in priority investment area.
- Ohio Rev. Code § 5727.80 · Kilowatt-hour tax definitions.
- Ohio Rev. Code § 5727.81 · Excise tax levied on electric distribution company.
- Ohio Rev. Code § 5727.811 · Excise tax levied on natural gas distribution company.
- Ohio Rev. Code § 5727.82 · Monthly return and payment of tax.
- Ohio Rev. Code § 5727.83 · Payment by electronic funds transfer.
- Ohio Rev. Code § 5727.84 · Crediting money in kilowatt-hour tax receipts fund.
- Ohio Rev. Code § 5727.85 · Payments from school district property tax replacement fund.
- Ohio Rev. Code § 5727.86 · Payments from local government property tax replacement fund.
- Ohio Rev. Code § 5727.88 · Administration of provisions.
- Ohio Rev. Code § 5727.89 · Failure to file return or pay tax, interest, or additional charge.
- Ohio Rev. Code § 5727.90 · Statute of limitations.
- Ohio Rev. Code § 5727.91 · Refunds.
- Ohio Rev. Code § 5727.92 · Keeping and preserving records.
- Ohio Rev. Code § 5727.93 · Registration.
- Ohio Rev. Code § 5727.94 · Tax statement provided to customers.
- Ohio Rev. Code § 5727.95 · Prohibited acts.
- Ohio Rev. Code § 5727.99 · Penalty.
- Ohio Rev. Code § 5728.01 · Fuel use tax definitions.
- Ohio Rev. Code § 5728.02 · Fuel use permit and identification device.
- Ohio Rev. Code § 5728.03 · Application for single-trip fuel use permit.
- Ohio Rev. Code § 5728.04 · Operation without permit prohibited.
- Ohio Rev. Code § 5728.05 · Cooperative reciprocal fuel use tax agreement.
- Ohio Rev. Code § 5728.06 · Excise tax on use of motor fuel.
- Ohio Rev. Code § 5728.061 · Overpaid or illegally or erroneously paid taxes.
- Ohio Rev. Code § 5728.07 · Maintenance of distance and fuel records.