Ohio Revised Code
Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies
Section 5725.23 | Action to Recover Delinquent Taxes.

Effective: July 1, 1985
Latest Legislation: House Bill 201 - 116th General Assembly
Taxes, interest, and penalties may be recovered from a delinquent domestic insurance company or person in an action brought in the name of the state in the court of common pleas of Franklin county or any county in which such company or person has an office or place of business, and such court shall have jurisdiction of such action regardless of the amount involved. The attorney general, on request of the superintendent of insurance or tax commissioner, shall institute such action in the court of common pleas of Franklin county or any other county the superintendent or commissioner directs. In any such action, it shall be sufficient to allege that the tax, interest, and penalty sought to be recovered stand charged on the tax list of domestic insurance company franchise taxes or intangible property taxes in the office of the treasurer of state and have been unpaid for a period of forty-five days after having been placed thereon. Sums recovered in any such action shall be paid into the state treasury and distributed as provided in section 5725.24 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

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 5725.14 | Annual Return of Resources by Dealer in Intangibles - Gross Receipts - Consolidated Returns.

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 5725.21 | Report of Valuation of Certificates Filed Annually by Fraternal Benefit Society - Determination of Assets and Liabilities.

Section 5725.22 | Treasurer of State to Maintain Intangible Property Tax Lists - Collection of Taxes - Refunds - Penalties.

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.