Ohio Revised Code
Chapter 5727 | Public Utilities
Section 5727.61 | Affidavit Denying Unlawful Political Contributions.

Effective: October 5, 1999
Latest Legislation: Senate Bill 3 - 123rd General Assembly
Every public utility required by law to make returns, statements, or reports to the tax commissioner under sections 5727.01 to 5727.62 of the Revised Code shall file therewith, in such form as the commissioner prescribes, an affidavit subscribed and sworn to by a person or officer having knowledge of the facts setting forth that such public utility has not, during the preceding year, except as permitted by sections 3517.082, 3599.03, and 3599.031 of the Revised Code, directly or indirectly paid, used or offered, consented, or agreed to pay or use any of its money or property for or in aid of or opposition to a political party, a candidate for election or nomination to public office, or a political action committee, legislative campaign fund, or organization that supports or opposes any such candidate or in any manner used any of its money or property for any partisan political purpose whatever, or for the reimbursement or indemnification of any person for money or property so used. Such forms of affidavit as the commissioner prescribes shall be attached to or made a part of the return, statement, or report required to be made by such public utility under sections 5727.01 to 5727.62 of the Revised Code.

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.