Ohio Revised Code
Title 57 | Taxation
Chapter 5733 | Corporation Franchise Tax

Section 5733.01 | Tax Charged Against Corporations. - Effective: December 22, 2015 Latest Legislation: House Bill 340 -...

Section 5733.02 | Annual Taxpayer Report and Remittance - Report on Dissolution or Withdrawal. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5733.021 | Declaration of Estimated Tax Report. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5733.022 | Tax Payment by Electronic Funds Transfer. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.03 | Annual Report. - Effective: May 16, 2002 Latest Legislation: House Bill 278 -...

Section 5733.031 | Taxable Year; Method of Accounting; Amended Report; Additional Payment or Application for Refund. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5733.04 | Corporation Franchise Tax Definitions. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5733.041 | Net Income Defined for Tax Years 1984 to 1993. - Effective: March 13, 1987 Latest Legislation: Senate Bill 417 -...

Section 5733.042 | Computing Net Income of Member of Affiliated Group. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5733.05 | Determination of Value of Issued and Outstanding Stock and Intangible Property - Determination of Net Income of Corporation. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5733.051 | Allocating and Apportioning of Net Income of Corporation. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.052 | Combining Net Incomes of Corporations. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5733.053 | Transferee Corporation Subject to Transferor's Tax Liability. - Effective: September 5, 2001 Latest Legislation: House Bill 94 -...

Section 5733.054 | Deduction or Addition Where Portion of Certain Gains or Losses Is Allocated or Apportioned to Ohio. - Effective: July 26, 1991 Latest Legislation: House Bill 298 -...

Section 5733.055 | Deducting Expenses and Costs Paid to Related Member. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5733.056 | Determining Value of Issued and Outstanding Shares of Stock. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5733.057 | Ownership Interest in Pass-Through Entity. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.058 | Adjusting for Equity Investment in an Exempted Investment. - Effective: September 16, 1998 Latest Legislation: House Bill 770 -...

Section 5733.059 | Allocating Sales of Electric Transmission and Distribution Services. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.0510 | Reducing Net Income for Qualifying Assets. - Effective: July 6, 1999 Latest Legislation: Senate Bill 3 -...

Section 5733.0511 | Net Income for Qualifying Telephone Company Taxpayer. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.06 | Computing Tax. - Effective: September 13, 2016 Latest Legislation: House Bill 182 -...

Section 5733.061 | Credit Allowed for Investment in Property Used in Refining or Manufacturing. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.064 | Credit for Recycling and Litter Prevention Program Donations. - Effective: September 10, 2012 Latest Legislation: House Bill 487 -...

Section 5733.065 | Additional Tax on Corporations for Privilege of Manufacturing or Selling Litter Stream Products in State. - Effective: July 1, 2005 Latest Legislation: House Bill 66 -...

Section 5733.066 | Surcharge Added to Rates to Fund Recycling and Litter Prevention. - Effective: July 1, 2005 Latest Legislation: House Bill 66 -...

Section 5733.067 | Credit Concerning Subsidiaries; Amended Report; Additional Payment or Application for Refund. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5733.068 | Credit Allowed to Member of Qualifying Affiliated Group. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.069 | Credit Allowed for Increase in Export Sales. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5733.0610 | Credit for Ohio Job Creation. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5733.0611 | Credit Relating to Tax on Qualifying Pass-Through Entities. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.07 | Powers and Duties of Tax Commissioner. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

Section 5733.09 | Exempted Companies. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.10 | Exemption of Municipal Corporations. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

Section 5733.11 | Failing to File or Remit - Filing Incorrect Report. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5733.12 | Crediting of Payments to Funds - Filing of Refund Application. - Effective: December 1, 2007 Latest Legislation: House Bill 119 -...

Section 5733.121 | Applying Refund in Partial Satisfaction of Debt. - Effective: May 6, 2005 Latest Legislation: House Bill 16 -...

Section 5733.13 | Extension of Time to File Report. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

Section 5733.14 | Monthly Report by Secretary of State - Access to Records of County Auditors. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

Section 5733.16 | Organization of Domestic and Foreign Corporations. - Effective: September 29, 1999 Latest Legislation: House Bill 283 -...

Section 5733.17 | Duty to Make Reports or Pay Taxes on Dissolution or Retirement. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

Section 5733.20 | Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes. - Effective: October 11, 1955 Latest Legislation: House Bill 70 -...

Section 5733.21 | Prohibition Against Doing Business After Cancellation of Articles or Certificate. - Effective: October 5, 1987 Latest Legislation: House Bill 231 -...

Section 5733.22 | Reinstatement of Corporation. - Effective: August 1, 2003 Latest Legislation: House Bill 95 -...

Section 5733.23 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5733.24 | Quo Warranto Proceedings. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5733.26 | Interest on Unpaid Tax or Refund. - Effective: December 13, 2002 Latest Legislation: House Bill 675 -...

Section 5733.261 | Qualifying Refund Overpayment - Liability for Interest or Penalty. - Effective: September 29, 1999 Latest Legislation: House Bill 99 -...

Section 5733.27 | Affidavit Denying Unlawful Political Contributions. - Effective: August 23, 1995 Latest Legislation: Senate Bill 8 -...

Section 5733.28 | Failing to File Complying Report or Pay Tax. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5733.29 | Underpayment of Estimated Tax. - Effective: July 9, 1982 Latest Legislation: House Bill 366 -...

Section 5733.31 | Credit for Purchasing New Manufacturing Machinery or Equipment - 18 Month Look Back. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.311 | Credit for Purchasing New Manufacturing Machinery or Equipment - 7 Month Look Back. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.32 | Credit for Grape Producing Business Purchasing Qualifying Property. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.33 | Credit for Purchasing New Manufacturing Machinery or Equipment - Installation Before 12-31-2006. - Effective: April 12, 2021 Latest Legislation: Senate Bill 276 -...

Section 5733.34 | Credit for Economic Redevelopment of Voluntary Environmental Clean-Up Site. - Effective: September 29, 1997 Latest Legislation: House Bill 215 -...

Section 5733.351 | Credit for Qualified Research Expenses. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5733.352 | Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5733.36 | Credit for Providing Day-Care for Children of Employees. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.37 | Credit for Establishing Day-Care Center for Children of Employees. - Effective: June 30, 1997 Latest Legislation: House Bill 215 -...

Section 5733.38 | Credit for Reimbursement of Employee Day-Care Expenses. - Effective: May 18, 2005 Latest Legislation: House Bill 11 -...

Section 5733.39 | Credit for Use of Ohio Coal in Coal-Fired Electric Generating Unit. - Effective: June 30, 2007 Latest Legislation: House Bill 119 -...

Section 5733.40 | Qualified Pass-Through Entity Definitions. - Effective: March 24, 2021 Latest Legislation: Senate Bill 201 -...

Section 5733.401 | Investment in Pass-Through Entities. - Effective: December 13, 2002 Latest Legislation: House Bill 675 -...

Section 5733.402 | Exemption for Pass-Through Entity Distributing Income and Gain to Investing Entity. - Effective: September 16, 1998 Latest Legislation: House Bill 770 -...

Section 5733.41 | Tax on Qualifying Pass-Through Entity Having at Least One Qualifying Investor That Is Not Individual. - Effective: June 14, 2022 Latest Legislation: Senate Bill 246 -...

Section 5733.42 | Credit for Eligible Employee Training Costs. - Effective: April 12, 2021 Latest Legislation: Senate Bill 276 -...

Section 5733.45 | Credit Concerning Qualifying Dealer in Intangibles. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5733.47 | Refundable Franchise Tax Credit for Owner of Rc 149.311 Certificate. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5733.49 | Issuance of Tax Credits by Ohio Venture Capital Authority. - Effective: June 5, 2006 Latest Legislation: Senate Bill 321 -...

Section 5733.55 | Nonrefundable Credit Equal to Amount of Eligible Nonrecurring 9-1-1 Charges. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5733.56 | Nonrefundable Credit Equal to Cost Incurred by Company for Providing Telephone Service Program. - Effective: June 30, 2006 Latest Legislation: House Bill 530 -...

Section 5733.57 | Nonrefundable Credit Equal to Product Obtained by Multiplying Applicable Percentage by Applicable Amount. - Effective: September 13, 2010 Latest Legislation: Senate Bill 162 -...

Section 5733.58 | Nonrefundable Credit Financial Institution Holding a Qualified Equity Investment. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5733.59 | Credit Against Tax for Any Corporation That Is the Certificate Owner of a Tax Credit Certificate. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5733.98 | Order of Claiming Credits. - Effective: August 31, 2022 Latest Legislation: House Bill 30 -...

Section 5733.99 | Penalty. - Effective: December 20, 1971 Latest Legislation: House Bill 475 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5733 | Corporation Franchise Tax

Ohio Revised Code
Title 57 | Taxation
Chapter 5733 | Corporation Franchise Tax