Ohio Revised Code
Title 57 | Taxation
Chapter 5726 | Financial Institutions Tax

Section 5726.01 | Definitions. - Effective: April 12, 2021 Latest Legislation: House Bill 150 -...

Section 5726.02 | Financial Institution Tax; Purpose; Amount. - Effective: April 12, 2021 Latest Legislation: House Bill 150 -...

Section 5726.03 | Report; Remittance. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5726.04 | Amount of Tax. - Effective: April 12, 2021 Latest Legislation: House Bill 150 -...

Section 5726.041 | Computing Total Ohio Equity Capital. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.05 | Apportionment Factor. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.06 | Estimated Tax Reports. - Effective: April 12, 2021 Latest Legislation: House Bill 150 -...

Section 5726.07 | Underpayment of Estimated Taxes. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.10 | Enforcement of Chapter. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.20 | Assessments. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5726.21 | Penalties. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.30 | Refunds. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.31 | Application of Refund to Debt to the State. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.32 | Interest on Unpaid Taxes. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.33 | Interest or Penalty on Qualifying Refund Overpayment. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.36 | Notification of Changes in Ownership or Applicability of Chapter. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.40 | Cancellation of Authority to to Business in Ohio. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.41 | Penalty for Continuing After Cancellation. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.42 | Reinstatement. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.43 | Quo Warranto Action. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.50 | Tax Credits for Job Creation. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5726.52 | Tax Credit for Historic Building Rehabilitation. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.53 | Tax Credit for Venture Capital Loan Loss. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.54 | New Markets Tax Credit. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5726.55 | Motion Picture Production Tax Credit. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.56 | Research and Development Tax Credit. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.57 | Nonrefundable Credit for Qualifying Dealers in Intangibles. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5726.98 | Calculating Tax Due. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5726.99 | Minimum and Maximum Fines. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...