Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly As used in this chapter: (A) “Ton” shall mean two thousand pounds as measured at the point and time of severance, after the removal of any impurities, under such rules and regulations as the tax commissioner may prescribe. (B) “Taxpayer” means any […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) For the purpose of providing revenue to administer the state’s coal mining and reclamation regulatory program, to meet the environmental and resource management needs of this state, and to reclaim land affected by mining, an excise tax is hereby levied on […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly Natural resources severed from an exempt domestic well shall be exempt from the tax imposed by section 5749.02 of the Revised Code.
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly No severer shall sever or sell a natural resource in this state without first having obtained a permit from or having registered with the department of natural resources. The commissioner may request that the department of natural resources revoke the permit or […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A)(1) Each severer liable for the tax imposed by section 5749.02 of the Revised Code and each severer or owner liable for the amounts due under section 1509.50 of the Revised Code, except for any amount due under division (B)(2) of that […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) If any severer required by this chapter to make and file returns and pay the tax levied by section 5749.02 of the Revised Code, or any severer or owner liable for the amounts due under section 1509.50 of the Revised Code, […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly The tax commissioner shall refund to taxpayers the amount of taxes levied by section 5749.02 of the Revised Code and amounts due under section 1509.50 of the Revised Code that were paid illegally or erroneously or paid on an illegal or erroneous […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly If any person who is entitled to a refund under section 5749.08 of the Revised Code is indebted to the state for any tax, the balance allowable on, the refund application shall be applied in satisfaction of the amount due the state. […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly If the tax commissioner finds that a taxpayer, liable for tax under this chapter or for any amount due under section 1509.50 of the Revised Code is about to depart from the state, or remove the taxpayer’s property therefrom, or conceal the […]
Effective: April 6, 2007 Latest Legislation: House Bill 443 – 126th General Assembly (A) There is hereby allowed a nonrefundable credit against the taxes imposed under division (A)(8) of section 5749.02 of the Revised Code for any severer to which a reclamation tax credit certificate is issued under section 1513.171 of the Revised Code. The […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents severing natural resources in this state, and any resident of this state who subsequently becomes a nonresident or conceals the resident’s whereabouts, makes the […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents and the filing of copies of federal income tax returns and determinations. The commissioner may require any person, by rule or by notice served on that […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly The tax commissioner shall enforce and administer this chapter and applicable provisions of section 1509.50 of the Revised Code. In addition to any other powers conferred upon the commissioner by law, the commissioner may: (A) Prescribe all forms required to be filed […]
Effective: June 30, 2010 Latest Legislation: Senate Bill 165 – 128th General Assembly Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or […]
Effective: January 1, 1972 Latest Legislation: House Bill 475 – 109th General Assembly No person shall fail to file any return or report required to be filed by this chapter or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement, or aid or abet another in the filing of […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly Any information provided to the department of natural resources by the department of taxation in accordance with division (C)(12) of section 5703.21 of the Revised Code shall not be disclosed publicly by the department of natural resources. However the department of natural […]
Effective: July 1, 1996 Latest Legislation: Senate Bill 2 – 121st General Assembly Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.
