Effective: July 1, 1996
Latest Legislation: Senate Bill 2 - 121st General Assembly
Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree.
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.