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 the amount of taxable deposits of branches in each county other than that in which the principal office is located, and the commissioner shall certify to each county auditor the assessment of each taxable deposit separately assessed in the name of a depositor residing in his county. The treasurer of state shall place the amounts so certified on the intangible property tax list in his office. The county auditor shall place the amounts so certified on the classified tax list and duplicate of his county in the names of the depositors represented by such certificates.
Any certificate of abatement issued pursuant to section 5703.05 of the Revised Code for the overpayment of the deposits tax may be tendered by the payee or transferee thereof to the treasurer of state as payment for any taxes allocable to the county in which the claim for overpayment arose.
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.