Effective: June 30, 2010
Latest Legislation: Senate Bill 165 - 128th General Assembly
Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents severing natural resources in this state, and any resident of this state who subsequently becomes a nonresident or conceals the resident's whereabouts, makes the secretary of state of Ohio the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter or for purposes of amounts due under section 1509.50 of the Revised Code.
Such process or notice shall be served as provided under section 5703.37 of the Revised Code.
Structure Ohio Revised Code
Section 5749.01 | Severance Tax Definitions.
Section 5749.02 | Imposing Tax on Severance of Natural Resources.
Section 5749.03 | Natural Resources Severed From an Exempt Domestic Well.
Section 5749.04 | Permit or Registration Required.
Section 5749.06 | Filing Returns for Each Calendar Quarter.
Section 5749.07 | Failure to File or Pay Tax.
Section 5749.09 | Deducting Taxpayer's Indebtedness to State From Refund.
Section 5749.10 | Assessments for Taxes in Jeopardy.
Section 5749.11 | Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate.
Section 5749.12 | Nonresidents - Service of Process.
Section 5749.13 | Maintaining Records.
Section 5749.14 | Tax Commissioner - Additional Powers.
Section 5749.15 | Civil Penalties.
Section 5749.16 | Filing Incomplete, False, or Fraudulent Return.
Section 5749.17 | Information Provided to Natural Resources Department.