Effective: March 27, 2013
Latest Legislation: House Bill 510 - 129th General Assembly
If a person, wherever organized, doing business in this state or owning or issuing all or part of the entity's capital or property in this state, and required by law to file any report or return or to pay any tax or fee under Title LVII of the Revised Code, fails or neglects to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or for paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the document of creation authorizing the person to do business in this state. Upon such cancellation, all of the powers, privileges, and franchises conferred upon that person by its document of creation shall cease, subject to section 1701.88 of the Revised Code. The secretary of state shall immediately notify the person of the action taken by the secretary, and shall also forward for filing a certificate of the action so taken to the county recorder of the county in which the principal place of business of the person in this state is located. No fee shall be charged for the filing.
Structure Ohio Revised Code
Chapter 5726 | Financial Institutions Tax
Section 5726.01 | Definitions.
Section 5726.02 | Financial Institution Tax; Purpose; Amount.
Section 5726.03 | Report; Remittance.
Section 5726.04 | Amount of Tax.
Section 5726.041 | Computing Total Ohio Equity Capital.
Section 5726.05 | Apportionment Factor.
Section 5726.06 | Estimated Tax Reports.
Section 5726.07 | Underpayment of Estimated Taxes.
Section 5726.10 | Enforcement of Chapter.
Section 5726.20 | Assessments.
Section 5726.31 | Application of Refund to Debt to the State.
Section 5726.32 | Interest on Unpaid Taxes.
Section 5726.33 | Interest or Penalty on Qualifying Refund Overpayment.
Section 5726.36 | Notification of Changes in Ownership or Applicability of Chapter.
Section 5726.40 | Cancellation of Authority to to Business in Ohio.
Section 5726.41 | Penalty for Continuing After Cancellation.
Section 5726.42 | Reinstatement.
Section 5726.43 | Quo Warranto Action.
Section 5726.50 | Tax Credits for Job Creation.
Section 5726.52 | Tax Credit for Historic Building Rehabilitation.
Section 5726.53 | Tax Credit for Venture Capital Loan Loss.
Section 5726.54 | New Markets Tax Credit.
Section 5726.55 | Motion Picture Production Tax Credit.
Section 5726.56 | Research and Development Tax Credit.
Section 5726.57 | Nonrefundable Credit for Qualifying Dealers in Intangibles.