Ohio Revised Code
Chapter 5729 | Foreign Insurance Companies
Section 5729.06 | Retaliatory Tax Rate.

Effective: October 1, 1953
Latest Legislation: House Bill 1 - 100th General Assembly
If the laws of another state, territory, or nation authorize charges for the privilege of doing business therein or taxes against insurance companies organized in this state exceeding the charges provided in sections 5729.01 to 5729.15, inclusive, of the Revised Code, like amounts shall be charged against all insurance companies of such state, territory, or nation doing business in this state, instead of the charges provided by said sections.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5729 | Foreign Insurance Companies

Section 5729.01 | Return Premiums.

Section 5729.02 | Annual Statements of Foreign Insurance Companies.

Section 5729.03 | Computation and Collection of Tax.

Section 5729.031 | Credit Against Imposed Tax.

Section 5729.032 | Refundable Credit Against Tax on Foreign Insurance Company.

Section 5729.04 | Gross Premiums of Mutual and Stock Insurance Companies.

Section 5729.05 | Payment of Tax - Due Date - Refund.

Section 5729.06 | Retaliatory Tax Rate.

Section 5729.07 | Eligible Employee Training Costs Tax Credit.

Section 5729.08 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Section 5729.09 | Annual Report Required of Chief Officer.

Section 5729.10 | Revocation of License for Failure to Pay Tax or Make Report - Action to Recover Taxes - Report on Ceasing to Do Business.

Section 5729.101 | Late Returns - Computation and Accrual of Interest.

Section 5729.102 | Application for Refund - Assessment of Deficiency.

Section 5729.11 | Penalty for Nonpayment of Taxes.

Section 5729.12 | Inspection of Books by Superintendent of Insurance.

Section 5729.13 | Revocation of Right to Do Business.

Section 5729.14 | Right to Deny Admission to Companies Which Violate Laws.

Section 5729.15 | Expenses of Inspection to Be Paid by Company.

Section 5729.16 | Nonrefundable Credit for Foreign Insurance Company Holding a Qualified Equity Investment.

Section 5729.17 | Tax Credit for Insurer That Owns a Rehabilitation Tax Credit Certificate.

Section 5729.18 | Transformational Mixed Use Development Tax Credit.

Section 5729.98 | Order of Claims for Tax Credits and Offsets.