Ohio Revised Code
Chapter 5733 | Corporation Franchise Tax
Section 5733.10 | Exemption of Municipal Corporations.

Ohio Revised Code

Title 57 | Taxation

Chapter 5733 | Corporation Franchise Tax

Section 5733.01 | Tax Charged Against Corporations.

Section 5733.02 | Annual Taxpayer Report and Remittance - Report on Dissolution or Withdrawal.

Section 5733.021 | Declaration of Estimated Tax Report.

Section 5733.022 | Tax Payment by Electronic Funds Transfer.

Section 5733.03 | Annual Report.

Section 5733.031 | Taxable Year; Method of Accounting; Amended Report; Additional Payment or Application for Refund.

Section 5733.04 | Corporation Franchise Tax Definitions.

Section 5733.041 | Net Income Defined for Tax Years 1984 to 1993.

Section 5733.042 | Computing Net Income of Member of Affiliated Group.

Section 5733.05 | Determination of Value of Issued and Outstanding Stock and Intangible Property - Determination of Net Income of Corporation.

Section 5733.051 | Allocating and Apportioning of Net Income of Corporation.

Section 5733.052 | Combining Net Incomes of Corporations.

Section 5733.053 | Transferee Corporation Subject to Transferor's Tax Liability.

Section 5733.054 | Deduction or Addition Where Portion of Certain Gains or Losses Is Allocated or Apportioned to Ohio.

Section 5733.055 | Deducting Expenses and Costs Paid to Related Member.

Section 5733.056 | Determining Value of Issued and Outstanding Shares of Stock.

Section 5733.057 | Ownership Interest in Pass-Through Entity.

Section 5733.058 | Adjusting for Equity Investment in an Exempted Investment.

Section 5733.059 | Allocating Sales of Electric Transmission and Distribution Services.

Section 5733.0510 | Reducing Net Income for Qualifying Assets.

Section 5733.0511 | Net Income for Qualifying Telephone Company Taxpayer.

Section 5733.06 | Computing Tax.

Section 5733.061 | Credit Allowed for Investment in Property Used in Refining or Manufacturing.

Section 5733.064 | Credit for Recycling and Litter Prevention Program Donations.

Section 5733.065 | Additional Tax on Corporations for Privilege of Manufacturing or Selling Litter Stream Products in State.

Section 5733.066 | Surcharge Added to Rates to Fund Recycling and Litter Prevention.

Section 5733.067 | Credit Concerning Subsidiaries; Amended Report; Additional Payment or Application for Refund.

Section 5733.068 | Credit Allowed to Member of Qualifying Affiliated Group.

Section 5733.069 | Credit Allowed for Increase in Export Sales.

Section 5733.0610 | Credit for Ohio Job Creation.

Section 5733.0611 | Credit Relating to Tax on Qualifying Pass-Through Entities.

Section 5733.07 | Powers and Duties of Tax Commissioner.

Section 5733.09 | Exempted Companies.

Section 5733.10 | Exemption of Municipal Corporations.

Section 5733.11 | Failing to File or Remit - Filing Incorrect Report.

Section 5733.12 | Crediting of Payments to Funds - Filing of Refund Application.

Section 5733.121 | Applying Refund in Partial Satisfaction of Debt.

Section 5733.13 | Extension of Time to File Report.

Section 5733.14 | Monthly Report by Secretary of State - Access to Records of County Auditors.

Section 5733.16 | Organization of Domestic and Foreign Corporations.

Section 5733.17 | Duty to Make Reports or Pay Taxes on Dissolution or Retirement.

Section 5733.20 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Section 5733.21 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Section 5733.22 | Reinstatement of Corporation.

Section 5733.23 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence.

Section 5733.24 | Quo Warranto Proceedings.

Section 5733.26 | Interest on Unpaid Tax or Refund.

Section 5733.261 | Qualifying Refund Overpayment - Liability for Interest or Penalty.

Section 5733.27 | Affidavit Denying Unlawful Political Contributions.

Section 5733.28 | Failing to File Complying Report or Pay Tax.

Section 5733.29 | Underpayment of Estimated Tax.

Section 5733.31 | Credit for Purchasing New Manufacturing Machinery or Equipment - 18 Month Look Back.

Section 5733.311 | Credit for Purchasing New Manufacturing Machinery or Equipment - 7 Month Look Back.

Section 5733.32 | Credit for Grape Producing Business Purchasing Qualifying Property.

Section 5733.33 | Credit for Purchasing New Manufacturing Machinery or Equipment - Installation Before 12-31-2006.

Section 5733.34 | Credit for Economic Redevelopment of Voluntary Environmental Clean-Up Site.

Section 5733.351 | Credit for Qualified Research Expenses.

Section 5733.352 | Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments.

Section 5733.36 | Credit for Providing Day-Care for Children of Employees.

Section 5733.37 | Credit for Establishing Day-Care Center for Children of Employees.

Section 5733.38 | Credit for Reimbursement of Employee Day-Care Expenses.

Section 5733.39 | Credit for Use of Ohio Coal in Coal-Fired Electric Generating Unit.

Section 5733.40 | Qualified Pass-Through Entity Definitions.

Section 5733.401 | Investment in Pass-Through Entities.

Section 5733.402 | Exemption for Pass-Through Entity Distributing Income and Gain to Investing Entity.

Section 5733.41 | Tax on Qualifying Pass-Through Entity Having at Least One Qualifying Investor That Is Not Individual.

Section 5733.42 | Credit for Eligible Employee Training Costs.

Section 5733.45 | Credit Concerning Qualifying Dealer in Intangibles.

Section 5733.47 | Refundable Franchise Tax Credit for Owner of Rc 149.311 Certificate.

Section 5733.49 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Section 5733.55 | Nonrefundable Credit Equal to Amount of Eligible Nonrecurring 9-1-1 Charges.

Section 5733.56 | Nonrefundable Credit Equal to Cost Incurred by Company for Providing Telephone Service Program.

Section 5733.57 | Nonrefundable Credit Equal to Product Obtained by Multiplying Applicable Percentage by Applicable Amount.

Section 5733.58 | Nonrefundable Credit Financial Institution Holding a Qualified Equity Investment.

Section 5733.59 | Credit Against Tax for Any Corporation That Is the Certificate Owner of a Tax Credit Certificate.

Section 5733.98 | Order of Claiming Credits.

Section 5733.99 | Penalty.