Effective: March 27, 2013
Latest Legislation: House Bill 510 - 129th General Assembly
If any financial institution fails to make and file any return or report required under this chapter, or to pay the penalties provided by law for failure to make and file such reports or returns, for a period of ninety days after the time prescribed by law, the attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which the reporting person for the financial institution has its principal place of business in this state to forfeit and annul the privileges and franchises of each person included in the annual report of the financial institution. If the court is satisfied that any such financial institution is in default, it shall render judgment ousting each person included in the annual report of the financial institution from the exercise of its privileges and franchises within this state, and shall otherwise proceed as provided in sections 2733.01 to 2733.39 of the Revised Code.
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.