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 the receipt of deposits. Such amounts shall be assessed in the name of such financial institution except that the amounts of the taxable deposits wholly withdrawn from each such institution within the times mentioned in section 5725.02 of the Revised Code, and separately set forth in such report, shall be subtracted from the amount of taxable deposits so assessed, and separately assessed in the names of such respective depositors.
Structure Ohio Revised Code
Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies
Section 5725.01 | Financial Institution - Dealers in Intangibles - Insurance Company Definitions.
Section 5725.02 | Annual Report.
Section 5725.03 | Return of Deposits by Financial Institutions.
Section 5725.05 | Duty of Tax Commissioner to Fix Listing Day for Deposits - Notice.
Section 5725.07 | Assessments by Tax Commissioner.
Section 5725.08 | Certificate of Assessment of Financial Institutions - Certificate of Abatement.
Section 5725.09 | Tax Commissioner to Make Report if Financial Institution Fails to Do So.
Section 5725.10 | Powers and Duties of Tax Commissioner.
Section 5725.12 | Failure to Make Return - False Statement - Forfeiture.
Section 5725.13 | Taxable Property of Dealers in Intangibles.
Section 5725.15 | Assessment for Shares and Capital of Dealer in Intangibles.
Section 5725.151 | Refundable Tax Credit for Owner of Rc 149.311 Certificate.
Section 5725.16 | Certificate of Assessment of Dealers in Intangibles; Collection of Taxes.
Section 5725.17 | Failure of Dealer in Intangibles to Make Report or Pay Tax.
Section 5725.18 | Annual Franchise Tax on the Privilege of Being an Insurance Company.
Section 5725.19 | Issuance of Tax Credits by Ohio Venture Capital Authority.
Section 5725.20 | Certification to Treasurer of State by Superintendent of Insurance.
Section 5725.221 | Interest Charged for Late Filing.
Section 5725.222 | Application for Tax Refund by Domestic Insurance Company.
Section 5725.23 | Action to Recover Delinquent Taxes.
Section 5725.24 | Distribution of Taxes Collected.
Section 5725.25 | Tax on Real Estate of Domestic Insurance Company.
Section 5725.26 | Tax on Real Estate of Financial Institutions and Dealers in Intangibles.
Section 5725.31 | Eligible Employee Training Costs Tax Credit.
Section 5725.32 | Refundable Credit Against Tax on Domestic Insurance Company.
Section 5725.33 | New Markets Tax Credit.
Section 5725.34 | Tax Credit for Insurance Companies Holding Rehabilitation Tax Credit Certificate.
Section 5725.35 | Transformational Mixed Use Development Tax Credit.
Section 5725.98 | Order of Claims for Tax Credits and Offsets.