Ohio Revised Code
Title 57 | Taxation
Chapter 5751 | Commercial Activity Tax

Section 5751.01 | Definitions. - Effective: September 13, 2022 Latest Legislation: House Bill 687 -...

Section 5751.011 | Consolidation of Related Taxpayers - Election - Requirements. - Effective: September 6, 2012 Latest Legislation: House Bill 508, House...

Section 5751.012 | Combined Taxpayer Groups - Registration Fee - Liability. - Effective: April 12, 2021 Latest Legislation: Senate Bill 276 -...

Section 5751.013 | Taxation of Property Transferred Into State. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5751.014 | Joint and Several Liability. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5751.02 | Commercial Activity Tax Levied on Taxable Gross Receipts. - Effective: July 18, 2019 Latest Legislation: House Bill 166 -...

Section 5751.03 | Commercial Activity Tax Rate - Computation. - Effective: June 30, 2021 Latest Legislation: House Bill 110 -...

Section 5751.033 | Situsing of Gross Receipts to Ohio. - Effective: June 11, 2012 Latest Legislation: House Bill 487 -...

Section 5751.04 | Registration of Taxpayer With Commissioner - Fee. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5751.05 | Election as Calendar Year Taxpayer. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5751.051 | Filing of Tax Return Required - Minimum Interim Payment. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5751.052 | Megaproject Supplier Verification. - Effective: September 13, 2022 Latest Legislation: House Bill 687 -...

Section 5751.06 | Penalty for Late Filing or Delinquent Payment. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5751.07 | Quarterly Payments - Electronic Filing of Returns - Penalty. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5751.08 | Application for Refund to Taxpayer. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.081 | Application of Refund to Debt to State. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5751.09 | Assessment Against Person Not Filing Return or Paying Tax. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.091 | Megaproject Supplier Exclusion Clawback. - Effective: September 13, 2022 Latest Legislation: House Bill 687 -...

Section 5751.10 | Disposal of Business or Assets - Tax Due Immediately. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5751.11 | Failure to Report or Pay - Annulment of Privilege or Franchise. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5751.12 | Records, Federal Returns, and Federal-State Reconciliation Computations. - Effective: September 10, 2012 Latest Legislation: House Bill 508, House...

Section 5751.20 | School District Tangible Property Tax Replacement Fund. - Effective: August 16, 2016 Latest Legislation: Senate Bill 310 -...

Section 5751.21 | Payments to School Districts for Fixed-Rate and Fixed-Sum Levy Losses. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...

Section 5751.22 | Distribution of Fixed-Sum Payments to Local Taxing Units. - Effective: July 1, 2015 Latest Legislation: House Bill 64 -...

Section 5751.31 | Direct Appeal on Constitutional Issues to Supreme Court. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5751.40 | Application for Qualifying Certificate to Be a Qualified Distribution Center. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5751.41 | Certification of Uranium Enrichment Zone. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.42 | Integrated Supply Chains. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.50 | Claiming Refundable and Nonrefundable Credits. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.51 | Credit for Qualified Research Expenses. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.52 | Credit for Qualified Research and Development Loan Payments. - Effective: March 20, 2015 Latest Legislation: House Bill 494 -...

Section 5751.53 | Credit Against Tax for Amortizable Net Operating Losses. - Effective: March 30, 2006 Latest Legislation: House Bill 530 -...

Section 5751.54 | Tax Credit for Commercial Activities Tax. - Effective: March 27, 2013 Latest Legislation: House Bill 510 -...

Section 5751.98 | Order of Credits - Limitations - Excess Carried Forward. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5751.99 | Penalties. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...