Ohio Revised Code
Title 57 | Taxation
Chapter 5745 | Municipal Taxation of Electric Light Company Income

Section 5745.01 | Municipal Taxation of Electric Light Company Income Definitions. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5745.02 | Determining Taxpayer's State Net Income and Portion Taxable by Municipal Corporation. - Effective: June 30, 2007 Latest Legislation: House Bill 119 -...

Section 5745.03 | Filing Annual Report and Remitting Tax Due - Extensions. - Effective: January 1, 2003 Latest Legislation: House Bill 94 -...

Section 5745.031 | Written Application to Be a Taxpayer. - Effective: January 1, 2001 Latest Legislation: House Bill 483 -...

Section 5745.04 | Filing Declaration of Estimated Taxes - Remittance. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5745.041 | Paying Taxes by Electronic Funds Transfer. - Effective: January 1, 2001 Latest Legislation: House Bill 483 -...

Section 5745.05 | Quarterly Payments of Amounts Certified to Municipal Corporations. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5745.06 | Nonrefundable Credit for Tax Due From or Paid by Qualifying Pass-Through Entity. - Effective: January 1, 2001 Latest Legislation: House Bill 483 -...

Section 5745.07 | Interest on Unpaid Taxes. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5745.08 | Penalties Assessed. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5745.09 | Underpayments. - Effective: December 21, 2000 Latest Legislation: Senate Bill 287 -...

Section 5745.11 | Application for Refund. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5745.12 | Assessment for Deficiencies. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5745.13 | Adjustments to Income Apportionable to Municipal Corporation. - Effective: June 30, 2007 Latest Legislation: House Bill 119 -...

Section 5745.14 | Filing Amended Report Based on Adjustments to Federal Tax Return. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5745.15 | Maintaining Records. - Effective: January 1, 2001 Latest Legislation: House Bill 483 -...

Section 5745.16 | Rules Governing Terms and Conditions Under Which Such Reports or Information Shall Be Available for Inspection. - Effective: January 1, 2001 Latest Legislation: House Bill 483 -...