{"data":{"id":"us-oh/ohio-rev.-code-5751.05","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5751.05","heading":"Election as calendar year taxpayer.","body":"(A) Any person subject to this chapter shall file on a quarterly basis.\n(B) The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner.","path":["Title 57 Taxation","Chapter 5751 Commercial Activity Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5751.05","current_through":"2023-10-03 (House Bill 33 - 135th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"42a4453f5f9393d09af3702d27eb7f3b42b823b0af0f59b16fecb58a2d1b4aa5","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5751.04","next":"us-oh/ohio-rev.-code-5751.051"},"notice":"GroundRules: Original legal text. Not legal advice."}