Effective: April 14, 2006 Latest Legislation: House Bill 81 – 126th General Assembly As used in sections 5725.01 to 5725.26 of the Revised Code: (A) “Financial institution” means: (1) A national bank organized and existing as a national bank association pursuant to the “National Bank Act,” 12 U.S.C. 21; (2) A federal savings association or […]
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly For report years prior to 2014, the cashier or other principal accounting officer of each bank, the secretary or other principal accounting officer of each other incorporated financial institution, and the manager or owner of each unincorporated financial institution shall return to […]
Effective: October 1, 1953 Latest Legislation: Senate Bill 361 – 100th General Assembly The deposits required to be returned by financial institutions pursuant to sections 5725.01 to 5725.26, inclusive, of the Revised Code, include all deposits as defined by section 5701.05 of the Revised Code to the extent that such deposits are made taxable by […]
Effective: September 27, 1983 Latest Legislation: House Bill 260 – 115th General Assembly On or before the third day of December, annually, the tax commissioner shall fix the day as of which the taxable deposits in financial institutions shall be listed and assessed. The day fixed shall be between the first and the thirtieth day […]
Effective: January 1, 1983 Latest Legislation: House Bill 694 – 114th General Assembly Upon receiving the report required from a financial institution by section 5725.02 of the Revised Code, the tax commissioner shall ascertain and assess the amount of taxable deposits of such institution in each county in which the institution maintained an office for […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly On or before the first Monday of June, annually, the tax commissioner shall certify to the treasurer of state the assessment of each financial institution located in the state, showing separately the county in which the institution’s principal office is located and […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly If a financial institution fails to make and furnish to the tax commissioner the report required by section 5725.02 of the Revised Code, within the time fixed by said section, the commissioner shall examine the books of the financial institution, and any […]
Effective: July 1, 1987 Latest Legislation: House Bill 171 – 117th General Assembly The tax commissioner shall prescribe the forms of returns to be made by financial institutions and dealers in intangibles, consistently with this chapter, and may adopt rules, not inconsistent with this chapter, governing the making of returns, and may upon verified application […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly An officer, manager, or owner of a financial institution who fails to make out and furnish to the tax commissioner the return required by section 5725.02 of the Revised Code, or willfully makes a false statement in such return shall forfeit not […]
Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The following property shall be listed and assessed at its fair value and taxed only in the manner prescribed in sections 5725.01 to 5725.26, inclusive, of the Revised Code: (A) The shares of the stockholders in an incorporated dealer in intangibles having […]
Effective: September 10, 2012 Latest Legislation: House Bill 510, House Bill 487 – 129th General Assembly (A) As used in this section and section 5725.15 of the Revised Code: (1) “Billing address” of a customer means one of the following: (a) The customer’s address as set forth in any notice, statement, bill, or similar acknowledgment […]
Effective: September 10, 2012 Latest Legislation: House Bill 487 – 129th General Assembly The report required by section 5725.14 of the Revised Code shall include as taxable property all the shares of the dealer in intangibles, the capital stock of which is divided into shares, representing capital employed in this state, and the value of […]
Effective: January 1, 2012 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 5707.03 and assessed under section 5725.15 of the Revised Code […]
Effective: September 10, 2012 Latest Legislation: House Bill 510, House Bill 487 – 129th General Assembly On or before the first Monday of May, annually for return years prior to 2014, the tax commissioner shall certify to the treasurer of state the assessment of the shares or property representing capital, or apportionment of either, of […]
Effective: September 10, 2012 Latest Legislation: House Bill 487 – 129th General Assembly (A) In addition to any other penalty imposed by this chapter or Chapter 5703. of the Revised Code, the following penalties shall apply: (1) If a dealer in intangibles fails to make and furnish to the tax commissioner the report required by […]
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A) An annual franchise tax on the privilege of being an insurance company is hereby levied on each domestic insurance company. In the month of May, annually, the treasurer of state shall charge for collection from each domestic insurance company a franchise […]
Effective: June 5, 2006 Latest Legislation: Senate Bill 321 – 126th General Assembly Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a domestic insurance company under section 5725.18 of the Revised […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly On or before the first Monday of May in each year, the superintendent of insurance shall certify to the treasurer of state the amount of the capital and surplus of each domestic insurance company having capital divided into shares and the surplus […]
Effective: January 1, 1997 Latest Legislation: House Bill 468 – 121st General Assembly A fraternal benefit society organized and existing under the laws of this state that issues insurance certificates, but is exempt from Chapter 3921. of the Revised Code, shall for the purpose of sections 5725.01 to 5725.26 of the Revised Code, file annually […]
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) The treasurer of state shall maintain an intangible property tax list of taxes levied by section 5707.03 of the Revised Code and certified by the tax commissioner pursuant to sections 5711.13, 5725.08, 5725.16, and 5727.15 of the Revised Code, and a […]
