Ohio Revised Code
Chapter 5727 | Public Utilities
Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.

Effective: October 5, 1999
Latest Legislation: Senate Bill 3 - 123rd General Assembly
Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following:
(A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers;
(B) Municipal corporations within this state.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5727 | Public Utilities

Section 5727.01 | Public Utilities Definitions.

Section 5727.02 | Persons Excepted.

Section 5727.03 | Combined Company to File Separate Report for Each Listed Activity of Company.

Section 5727.031 | Report by Entity Incidentally Supplying Electricity.

Section 5727.04 | Public Utility or Interexchange Telecommunications Company Not Exempt.

Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.

Section 5727.06 | Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner.

Section 5727.08 | Annual Report.

Section 5727.10 | Assessment - Hearing - Correction.

Section 5727.11 | Method of Valuation.

Section 5727.111 | Assessing at Percentages of True Value.

Section 5727.12 | Valuation and Assessment of Railroad Properties.

Section 5727.14 | Apportionment of Value of Property of Interstate Railroad.

Section 5727.15 | Apportionment of Value of Taxable Property of Public Utilities.

Section 5727.23 | Preliminary or Amended Assessment - Petition for Reassessment.

Section 5727.24 | Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company.

Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company.

Section 5727.25 | Quarterly or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, and Interest.

Section 5727.26 | Assessment for Failure to File Return or Pay Amount Due - Judgment Against Company.

Section 5727.27 | Company to Keep Records - Inspection of Records.

Section 5727.28 | Refunds.

Section 5727.29 | Refundable Credit Calculation.

Section 5727.30 | Public Utilities Subject to Annual Excise Tax.

Section 5727.31 | Annual Statement of Public Utility - Reports.

Section 5727.311 | Tax Payments by Electronic Funds Transfer.

Section 5727.32 | Contents of Statement and Reports.

Section 5727.33 | Ascertaining and Determining Gross Receipts of Certain Companies.

Section 5727.331 | Tax Reduction to Be Reflected in Rates.

Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities.

Section 5727.42 | Collection of Excise Taxes; Refunds; Failure to Pay Taxes.

Section 5727.45 | Crediting of Taxes and Penalties to Funds.

Section 5727.47 | Notice of Assessment - Petition for Reassessment.

Section 5727.471 | Assessment for Underpayment or Overpayment of Taxes by Public Utility.

Section 5727.48 | Extension of Time.

Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors.

Section 5727.50 | Valuation if No Report or Erroneous Information Reported.

Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.

Section 5727.53 | Action to Recover Taxes.

Section 5727.54 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent.

Section 5727.57 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence.

Section 5727.58 | Quo Warranto Proceedings.

Section 5727.60 | Penalty for Failure to Make Report.

Section 5727.61 | Affidavit Denying Unlawful Political Contributions.

Section 5727.62 | Payment of Witness Fees.

Section 5727.71 | Duty of Officials of Railroads to Testify.

Section 5727.72 | Duty to Testify or Bring Books or Papers.

Section 5727.74 | Effect When Tax Charged Invalid.

Section 5727.75 | Exemption on Tangible Personal Property and Real Property of Certain Qualified Energy Projects.

Section 5727.80 | Kilowatt-Hour Tax Definitions.

Section 5727.81 | Excise Tax Levied on Electric Distribution Company.

Section 5727.811 | Excise Tax Levied on Natural Gas Distribution Company.

Section 5727.82 | Monthly Return and Payment of Tax.

Section 5727.83 | Payment by Electronic Funds Transfer.

Section 5727.84 | Crediting Money in Kilowatt-Hour Tax Receipts Fund.

Section 5727.85 | Payments From School District Property Tax Replacement Fund.

Section 5727.86 | Payments From Local Government Property Tax Replacement Fund.

Section 5727.88 | Administration of Provisions.

Section 5727.89 | Failure to File Return or Pay Tax, Interest, or Additional Charge.

Section 5727.90 | Statute of Limitations.

Section 5727.91 | Refunds.

Section 5727.92 | Keeping and Preserving Records.

Section 5727.93 | Registration.

Section 5727.94 | Tax Statement Provided to Customers.

Section 5727.95 | Prohibited Acts.

Section 5727.99 | Penalty.