Effective: September 10, 2012 Latest Legislation: House Bill 487 – 129th General Assembly For the purposes of this section, interest shall be computed at a rate per calendar month, rounded to the nearest one-hundredth of one per cent, equal to one-twelfth of the rate per annum prescribed by section 5703.47 of the Revised Code for […]
Effective: March 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly (A) An application to refund to a domestic insurance company any taxes imposed by section 3737.71 of the Revised Code or this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal, erroneous, or excessive assessment, with interest thereon […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly Taxes, interest, and penalties may be recovered from a delinquent domestic insurance company or person in an action brought in the name of the state in the court of common pleas of Franklin county or any county in which such company or […]
Effective: January 1, 2012 Latest Legislation: House Bill 153 – 129th General Assembly (A) The taxes levied by section 5725.18 of the Revised Code and collected pursuant to this chapter shall be paid into the state treasury to the credit of the general revenue fund. (B) The taxes levied by section 5707.03 of the Revised […]
Effective: December 13, 2001 Latest Legislation: House Bill 405 – 124th General Assembly (A) The real estate of a domestic insurance company shall be taxed in the place where it is located, the same as the real estate of other persons is taxed, but the tax provided for by sections 5725.01 to 5725.26 of the […]
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly The real estate of a financial institution or dealer in intangibles shall be taxed in the place where it is located, the same as the real estate of persons is taxed, but the taxes provided for in Chapters 5725., 5726., 5733., and […]
Effective: March 29, 2007 Latest Legislation: House Bill 699 – 126th General Assembly (A) As used in this section: (1) “Eligible employee” and “eligible training costs” have the same meanings as in section 5733.42 of the Revised Code. (2) “Tax assessed under this chapter” means, in the case of a dealer in intangibles, the tax […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5725.18 of the Revised […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) Except as otherwise provided in this section, terms used in this section have the same meaning as section 45D of the Internal Revenue Code, any related proposed, temporary, or final regulations promulgated under the Internal Revenue Code, any rules or guidance […]
Effective: September 29, 2011 Latest Legislation: House Bill 153 – 129th General Assembly (A) As used in this section, “certificate owner” has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed a credit against the tax imposed by section 5725.18 of the Revised Code for an insurance company subject […]
Effective: March 31, 2021 Latest Legislation: Senate Bill 39 – 133rd General Assembly There is allowed a credit against the tax imposed by section 5725.18 of the Revised Code for an insurance company subject to that tax that holds the rights to a tax credit certificate issued under section 122.09 of the Revised Code. The […]
Effective: March 31, 2021 Latest Legislation: House Bill 197, Senate Bill 39 – 133rd General Assembly (A) To provide a uniform procedure for calculating the amount of tax imposed by section 5725.18 of the Revised Code that is due under this chapter, a taxpayer shall claim any credits and offsets against tax liability to which […]
