Section 5726.98 | Calculating Tax Due.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) To provide a uniform procedure for calculating the amount of tax due under section 5726.02 of the Revised Code, a taxpayer shall claim any credits to which the taxpayer is entitled under this chapter in the following order: The nonrefundable job […]
Section 5726.99 | Minimum and Maximum Fines.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly Whoever violates section 5726.41 of the Revised Code shall be fined not less than one hundred dollars or more than one thousand dollars.
Section 5726.33 | Interest or Penalty on Qualifying Refund Overpayment.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) As used in this section, “qualifying refund overpayment” means an amount received by a taxpayer in excess of a refund claimed or a request for payment made by the reporting person for the taxpayer on a return, report, or other document […]
Section 5726.36 | Notification of Changes in Ownership or Applicability of Chapter.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) A person shall notify the tax commissioner when the person is no longer subject to the tax imposed by this chapter. (B) If the ownership structure of a financial institution changes such that a person is no longer includable in the […]
Section 5726.40 | Cancellation of Authority to to Business in Ohio.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly If a person, wherever organized, doing business in this state or owning or issuing all or part of the entity’s capital or property in this state, and required by law to file any report or return or to pay any tax or […]
Section 5726.41 | Penalty for Continuing After Cancellation.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly No person shall exercise, or attempt to exercise, any powers, privileges, or franchises under the person’s document of creation after the document is canceled pursuant to section 5726.40 of the Revised Code. A penalty of one hundred dollars shall be imposed for […]
Section 5726.42 | Reinstatement.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A)(1) A person whose document of creation has been canceled by the secretary of state pursuant to section 5726.40 the Revised Code shall be reinstated and again entitled to exercise its rights, privileges, and franchises in this state upon compliance with all […]
Section 5726.43 | Quo Warranto Action.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly If any financial institution fails to make and file any return or report required under this chapter, or to pay the penalties provided by law for failure to make and file such reports or returns, for a period of ninety days after […]
Section 5726.50 | Tax Credits for Job Creation.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) A taxpayer may claim a refundable tax credit against the tax imposed under this chapter for each person included in the annual report of the taxpayer that is granted a credit by the tax credit authority under section 122.17 or former […]
Section 5726.52 | Tax Credit for Historic Building Rehabilitation.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 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) A taxpayer may claim a refundable credit against the tax imposed by this chapter for each person included in the annual […]