Effective: December 22, 2015 Latest Legislation: House Bill 340 – 131st General Assembly (A) The tax provided by this chapter for domestic corporations shall be the amount charged against each corporation organized for profit under the laws of this state and each nonprofit corporation organized pursuant to Chapter 1729. of the Revised Code, except as […]
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly Annually, for tax years prior to tax year 2014, between the first day of January and the thirty-first day of March or on or before the date as extended under section 5733.13 of the Revised Code, each taxpayer shall make a report […]
Effective: March 27, 2013 Latest Legislation: House Bill 510 – 129th General Assembly (A) Each taxpayer that does not in January of any year prior to 2014 file the report and make the payment required by section 5733.02 of the Revised Code shall make and file a declaration of estimated tax report for the tax […]
Effective: June 30, 1997 Latest Legislation: House Bill 215 – 122nd General Assembly (A) Subject to division (C) of this section, if a taxpayer’s total liability for taxes imposed by section 5733.06 of the Revised Code, after reduction for all nonrefundable credits allowed the taxpayer, for tax year 1992 or 1993 exceeds one hundred thousand […]
Effective: May 16, 2002 Latest Legislation: House Bill 278 – 124th General Assembly The annual corporation report shall include statements of the following facts as of the date of the beginning of the corporation’s annual accounting period that includes the first day of January of the tax year: (A) The name of the corporation; (B) […]
Effective: September 29, 1997 Latest Legislation: House Bill 215 – 122nd General Assembly (A) A corporation’s taxable year is a period ending on the date immediately preceding the date of commencement of the corporation’s annual accounting period that includes the first day of January of the tax year. Except as otherwise provided, a corporation’s taxable […]
Effective: June 14, 2022 Latest Legislation: Senate Bill 246 – 134th General Assembly As used in this chapter: (A) “Issued and outstanding shares of stock” applies to nonprofit corporations, as provided in section 5733.01 of the Revised Code, and includes, but is not limited to, membership certificates and other instruments evidencing ownership of an interest […]
Effective: March 13, 1987 Latest Legislation: Senate Bill 417 – 116th General Assembly Notwithstanding division (I) of section 5733.04 of the Revised Code, “net income” means net income as defined in that division subject to the following adjustments: (A) For each of the tax years 1984 to 1988, in the case of a corporation whose […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Affiliated group” has the same meaning as in section 1504 of the Internal Revenue Code. (2) “Asset value” means the adjusted basis of assets as determined in accordance with Subchapter O of the Internal Revenue […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly As used in this section, “qualified research” means laboratory research, experimental research, and other similar types of research; research in developing or improving a product; or research in developing or improving the means of producing a product. It does not include market […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly For purposes of this section, “available” means information is such that a person is able to learn of the information by the due date plus extensions, if any, for filing the report for the tax year immediately following the last day of […]
Effective: July 6, 1999 Latest Legislation: Senate Bill 3 – 123rd General Assembly (A) As used in this section: (1) “Qualifying taxpayer” means either of the following: (a) A person that is an electric company or a combined company, but only if the person was subject to and paid the tax imposed by section 5727.30 […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly (A) As used in this section: (1) “Qualifying telephone company taxpayer” means either of the following: (a) A telephone company, but only if the telephone company was subject to the tax imposed by section 5727.30 of the Revised Code for gross receipts […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) At the discretion of the tax commissioner, any taxpayer that owns or controls either directly or indirectly more than fifty per cent of the capital stock with voting rights of one or more other corporations, or has more than fifty per […]
Effective: September 5, 2001 Latest Legislation: House Bill 94 – 124th General Assembly (A) As used in this section: (1) “Transfer” means a transaction or series of related transactions in which a corporation directly or indirectly transfers or distributes substantially all of its assets or equity to another corporation, if the transfer or distribution qualifies […]
Effective: July 26, 1991 Latest Legislation: House Bill 298 – 119th General Assembly (A) If any gain that is added to net income pursuant to divisions (I)(12)(a) and (b) of section 5733.04 of the Revised Code is allocated or apportioned to this state in accordance with divisions (B)(1) and (2) of section 5733.05 of the […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) As used in this section: (1) “Ceiling amount” means the excess of the amount described in division (A)(1)(a) of this section over the amount described in division (A)(1)(b) of this section: (a) The amount of income allocated and apportioned to this […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly (A) As used in this section: (1) “Billing address” means the address where any notice, statement, or bill relating to a customer’s account is mailed, as indicated in the books and records of the taxpayer on the first day of the taxable […]
Effective: June 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly As used in this section, “adjusted qualifying amount” has the same meaning as in section 5733.40 of the Revised Code. This section does not apply to divisions (E) and (F) of section 5733.051 of the Revised Code. Except as otherwise provided in […]
Effective: September 16, 1998 Latest Legislation: House Bill 770 – 122nd General Assembly (A) As used in this section, an “exempted investment” is a direct or indirect investment in the equity of, or the direct or indirect ownership of, a person satisfying divisions (A)(1) and (2) of this section for the person’s entire fiscal or […]
