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 […]
Section 5726.53 | Tax Credit for Venture Capital Loan Loss.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly A taxpayer may claim a refundable credit against the tax imposed by this chapter for each person included in the annual report of the taxpayer that was issued a tax credit certificate by the Ohio venture capital authority under section 150.07 of […]
Section 5726.54 | New Markets Tax Credit.
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) Any term used in this section has the same meaning as in section 5725.33 of the Revised Code. (B) A taxpayer may claim a nonrefundable credit against the tax imposed by this chapter for each person included in the annual report […]
Section 5726.55 | Motion Picture Production Tax Credit.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code. (B) A taxpayer may claim a refundable credit against the tax imposed under this chapter for each person included in the annual report […]
Section 5726.56 | Research and Development Tax Credit.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) As used in this section, “qualified research expenses” has the same meaning as in section 41 of the Internal Revenue Code. (B) A taxpayer may claim a nonrefundable credit against the tax imposed under this chapter equal to seven per cent […]
Section 5726.57 | Nonrefundable Credit for Qualifying Dealers in Intangibles.
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) As used in this section, “qualifying dealer in intangibles” means a dealer in intangibles that is a member of a qualifying controlled group of which a financial institution is also a member on the first day of the financial institution’s tax […]
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.