Ohio Revised Code
Title 57 | Taxation
Chapter 5727 | Public Utilities

Section 5727.01 | Public Utilities Definitions. - Effective: June 17, 2010 Latest Legislation: Senate Bill 232 -...

Section 5727.02 | Persons Excepted. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.03 | Combined Company to File Separate Report for Each Listed Activity of Company. - Effective: June 15, 2000 Latest Legislation: House Bill 640 -...

Section 5727.031 | Report by Entity Incidentally Supplying Electricity. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5727.04 | Public Utility or Interexchange Telecommunications Company Not Exempt. - Effective: December 31, 1989 Latest Legislation: Senate Bill 156 -...

Section 5727.05 | Exemption of Nonprofit and Municipal Corporations. - Effective: October 5, 1999 Latest Legislation: Senate Bill 3 -...

Section 5727.06 | Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner. - Effective: June 17, 2010 Latest Legislation: Senate Bill 232 -...

Section 5727.08 | Annual Report. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5727.10 | Assessment - Hearing - Correction. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5727.11 | Method of Valuation. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.111 | Assessing at Percentages of True Value. - Effective: April 5, 2017 Latest Legislation: House Bill 384 -...

Section 5727.12 | Valuation and Assessment of Railroad Properties. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5727.14 | Apportionment of Value of Property of Interstate Railroad. - Effective: January 1, 1980 Latest Legislation: House Bill 145 -...

Section 5727.15 | Apportionment of Value of Taxable Property of Public Utilities. - Effective: June 17, 2010 Latest Legislation: Senate Bill 232 -...

Section 5727.23 | Preliminary or Amended Assessment - Petition for Reassessment. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.24 | Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company. - Effective: June 15, 2000 Latest Legislation: House Bill 640 -...

Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company. - Effective: June 5, 2006 Latest Legislation: Senate Bill 321 -...

Section 5727.25 | Quarterly or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, and Interest. - Effective: January 1, 2003 Latest Legislation: House Bill 94 -...

Section 5727.26 | Assessment for Failure to File Return or Pay Amount Due - Judgment Against Company. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.27 | Company to Keep Records - Inspection of Records. - Effective: June 15, 2000 Latest Legislation: House Bill 640 -...

Section 5727.28 | Refunds. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.29 | Refundable Credit Calculation. - Effective: June 15, 2000 Latest Legislation: House Bill 640 -...

Section 5727.30 | Public Utilities Subject to Annual Excise Tax. - Effective: June 17, 2010 Latest Legislation: Senate Bill 232 -...

Section 5727.31 | Annual Statement of Public Utility - Reports. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.311 | Tax Payments by Electronic Funds Transfer. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.32 | Contents of Statement and Reports. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.33 | Ascertaining and Determining Gross Receipts of Certain Companies. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.331 | Tax Reduction to Be Reflected in Rates. - Effective: January 23, 1963 Latest Legislation: House Bill 1 -...

Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.42 | Collection of Excise Taxes; Refunds; Failure to Pay Taxes. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.45 | Crediting of Taxes and Penalties to Funds. - Effective: December 1, 2007 Latest Legislation: House Bill 119 -...

Section 5727.47 | Notice of Assessment - Petition for Reassessment. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.471 | Assessment for Underpayment or Overpayment of Taxes by Public Utility. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5727.48 | Extension of Time. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5727.50 | Valuation if No Report or Erroneous Information Reported. - Effective: September 29, 1999 Latest Legislation: House Bill 283 -...

Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid. - Effective: October 11, 1955 Latest Legislation: House Bill 70 -...

Section 5727.53 | Action to Recover Taxes. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.54 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes. - Effective: December 31, 1989 Latest Legislation: Senate Bill 156 -...

Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent. - Effective: August 1, 2003 Latest Legislation: House Bill 95 -...

Section 5727.57 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5727.58 | Quo Warranto Proceedings. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5727.60 | Penalty for Failure to Make Report. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5727.61 | Affidavit Denying Unlawful Political Contributions. - Effective: October 5, 1999 Latest Legislation: Senate Bill 3 -...

Section 5727.62 | Payment of Witness Fees. - Effective: July 1, 2009 Latest Legislation: House Bill 525 -...

Section 5727.71 | Duty of Officials of Railroads to Testify. - Effective: January 1, 1980 Latest Legislation: House Bill 145 -...

Section 5727.72 | Duty to Testify or Bring Books or Papers. - Effective: October 5, 1999 Latest Legislation: Senate Bill 3 -...

Section 5727.74 | Effect When Tax Charged Invalid. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5727.75 | Exemption on Tangible Personal Property and Real Property of Certain Qualified Energy Projects. - Effective: July 21, 2022 Latest Legislation: Senate Bill 135 -...

Section 5727.80 | Kilowatt-Hour Tax Definitions. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5727.81 | Excise Tax Levied on Electric Distribution Company. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5727.811 | Excise Tax Levied on Natural Gas Distribution Company. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...

Section 5727.82 | Monthly Return and Payment of Tax. - Effective: June 6, 2001 Latest Legislation: House Bill 94 -...

Section 5727.83 | Payment by Electronic Funds Transfer. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.84 | Crediting Money in Kilowatt-Hour Tax Receipts Fund. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5727.85 | Payments From School District Property Tax Replacement Fund. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...

Section 5727.86 | Payments From Local Government Property Tax Replacement Fund. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...

Section 5727.88 | Administration of Provisions. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5727.89 | Failure to File Return or Pay Tax, Interest, or Additional Charge. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5727.90 | Statute of Limitations. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5727.91 | Refunds. - Effective: September 17, 2014 Latest Legislation: House Bill 492 -...

Section 5727.92 | Keeping and Preserving Records. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5727.93 | Registration. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5727.94 | Tax Statement Provided to Customers. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5727.95 | Prohibited Acts. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5727.99 | Penalty. - Effective: October 5, 1999 Latest Legislation: Senate Bill 3 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5727 | Public Utilities

Ohio Revised Code
Title 57 | Taxation
Chapter 5727 | Public Utilities