Ohio Revised Code
Title 57 | Taxation
Chapter 5725 | Financial Institutions; Dealers in Intangibles; Insurance Companies

Section 5725.01 | Financial Institution - Dealers in Intangibles - Insurance Company Definitions. - Effective: April 14, 2006 Latest Legislation: House Bill 81 -...

Section 5725.02 | Annual Report. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5725.03 | Return of Deposits by Financial Institutions. - Effective: October 1, 1953 Latest Legislation: Senate Bill 361 -...

Section 5725.05 | Duty of Tax Commissioner to Fix Listing Day for Deposits - Notice. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5725.07 | Assessments by Tax Commissioner. - Effective: January 1, 1983 Latest Legislation: House Bill 694 -...

Section 5725.08 | Certificate of Assessment of Financial Institutions - Certificate of Abatement. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5725.09 | Tax Commissioner to Make Report if Financial Institution Fails to Do So. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5725.10 | Powers and Duties of Tax Commissioner. - Effective: July 1, 1987 Latest Legislation: House Bill 171 -...

Section 5725.12 | Failure to Make Return - False Statement - Forfeiture. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5725.13 | Taxable Property of Dealers in Intangibles. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5725.14 | Annual Return of Resources by Dealer in Intangibles - Gross Receipts - Consolidated Returns. - Effective: September 10, 2012 Latest Legislation: House Bill 510, House...

Section 5725.15 | Assessment for Shares and Capital of Dealer in Intangibles. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5725.151 | Refundable Tax Credit for Owner of Rc 149.311 Certificate. - Effective: January 1, 2012 Latest Legislation: House Bill 153 -...

Section 5725.16 | Certificate of Assessment of Dealers in Intangibles; Collection of Taxes. - Effective: September 10, 2012 Latest Legislation: House Bill 510, House...

Section 5725.17 | Failure of Dealer in Intangibles to Make Report or Pay Tax. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5725.18 | Annual Franchise Tax on the Privilege of Being an Insurance Company. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5725.19 | Issuance of Tax Credits by Ohio Venture Capital Authority. - Effective: June 5, 2006 Latest Legislation: Senate Bill 321 -...

Section 5725.20 | Certification to Treasurer of State by Superintendent of Insurance. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5725.21 | Report of Valuation of Certificates Filed Annually by Fraternal Benefit Society - Determination of Assets and Liabilities. - Effective: January 1, 1997 Latest Legislation: House Bill 468 -...

Section 5725.22 | Treasurer of State to Maintain Intangible Property Tax Lists - Collection of Taxes - Refunds - Penalties. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5725.221 | Interest Charged for Late Filing. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5725.222 | Application for Tax Refund by Domestic Insurance Company. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5725.23 | Action to Recover Delinquent Taxes. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5725.24 | Distribution of Taxes Collected. - Effective: January 1, 2012 Latest Legislation: House Bill 153 -...

Section 5725.25 | Tax on Real Estate of Domestic Insurance Company. - Effective: December 13, 2001 Latest Legislation: House Bill 405 -...

Section 5725.26 | Tax on Real Estate of Financial Institutions and Dealers in Intangibles. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5725.31 | Eligible Employee Training Costs Tax Credit. - Effective: March 29, 2007 Latest Legislation: House Bill 699 -...

Section 5725.32 | Refundable Credit Against Tax on Domestic Insurance Company. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5725.33 | New Markets Tax Credit. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5725.34 | Tax Credit for Insurance Companies Holding Rehabilitation Tax Credit Certificate. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5725.35 | Transformational Mixed Use Development Tax Credit. - Effective: March 31, 2021 Latest Legislation: Senate Bill 39 -...

Section 5725.98 | Order of Claims for Tax Credits and Offsets. - Effective: March 31, 2021 Latest Legislation: House Bill 197, Senate...