Ohio Revised Code
Title 57 | Taxation
Chapter 5749 | Severance Tax

Section 5749.01 | Severance Tax Definitions. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.02 | Imposing Tax on Severance of Natural Resources. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.03 | Natural Resources Severed From an Exempt Domestic Well. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.04 | Permit or Registration Required. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.06 | Filing Returns for Each Calendar Quarter. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.07 | Failure to File or Pay Tax. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5749.08 | Refund of of Taxes Paid Illegally or Erroneously or Paid on an Illegal or Erroneous Assessment. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.09 | Deducting Taxpayer's Indebtedness to State From Refund. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5749.10 | Assessments for Taxes in Jeopardy. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.11 | Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate. - Effective: April 6, 2007 Latest Legislation: House Bill 443 -...

Section 5749.12 | Nonresidents - Service of Process. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.13 | Maintaining Records. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.14 | Tax Commissioner - Additional Powers. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.15 | Civil Penalties. - Effective: June 30, 2010 Latest Legislation: Senate Bill 165 -...

Section 5749.16 | Filing Incomplete, False, or Fraudulent Return. - Effective: January 1, 1972 Latest Legislation: House Bill 475 -...

Section 5749.17 | Information Provided to Natural Resources Department. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5749.99 | Penalty. - Effective: July 1, 1996 Latest Legislation: Senate Bill 2 -...