Chapter 5727: PUBLIC UTILITIES
- 5727.01 Public utilities definitions.
- 5727.02 Persons excepted.
- 5727.03 Combined company to file separate report for each listed activity of company.
- 5727.031 Report by entity incidentally supplying electricity.
- 5727.04 Public utility or interexchange telecommunications company not exempt.
- 5727.05 Exemption of nonprofit and municipal corporations.
- 5727.06 Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner.
- 5727.07 [Repealed].
- 5727.08 Annual report.
- 5727.09 [Repealed].
- 5727.10 Assessment - hearing - correction.
- 5727.11 Method of valuation.
- 5727.111 Assessing at percentages of true value.
- 5727.12 Valuation and assessment of railroad properties.
- 5727.13 [Repealed].
- 5727.14 Apportionment of value of property of interstate railroad.
- 5727.15 Apportionment of value of taxable property of public utilities.
- 5727.16 [Repealed].
- 5727.17 to 5727.22 [Repealed].
- 5727.23 Preliminary or amended assessment - petition for reassessment.
- 5727.231 [Repealed].
- 5727.24 Tax on gross receipts of natural gas company or combined electric and gas company.
- 5727.241 Credit against tax on natural gas or combined company.
- 5727.25 Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.
- 5727.26 Assessment for failure to file return or pay amount due - judgment against company.
- 5727.27 Company to keep records - inspection of records.
- 5727.28 Refunds.
- 5727.29 Refundable credit calculation.
- 5727.30 Public utilities subject to annual excise tax.
- 5727.31 Annual statement of public utility - reports.
- 5727.311 Tax payments by electronic funds transfer.
- 5727.32 Contents of statement and reports.
- 5727.33 Ascertaining and determining gross receipts of certain companies.
- 5727.331 Tax reduction to be reflected in rates.
- 5727.34 [Repealed].
- 5727.35, 5727.36 [Repealed].
- 5727.37 [Repealed].
- 5727.38 Excise tax on gross receipts of certain public utilities.
- 5727.39 [Repealed].
- 5727.391 [Repealed].
- 5727.40 [Repealed].
- 5727.41 Credit for investing in eligible Ohio research and development and technology transfer companies.
- 5727.42 Treasurer of state to maintain list of taxes levied and paid - certification and collection of taxes.
- 5727.43 [Repealed].
- 5727.44 [Repealed].
- 5727.45 Crediting of taxes and penalties to funds.
- 5727.46 [Repealed].
- 5727.47 Notice of assessment - petition for reassessment.
- 5727.471 Assessment for underpayment or overpayment of taxes by public utility.
- 5727.48 Extension of time.
- 5727.49 Monthly report of secretary of state - information provided by county auditors.
- 5727.50 Valuation if no report or erroneous information reported.
- 5727.51 Taxes on dissolution or retirement required to be paid.
- 5727.52 [Repealed].
- 5727.53 Action to recover taxes.
- 5727.54 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- 5727.55 Prohibition against doing business after cancellation of articles or certificate.
- 5727.56 Reinstatement of public utility - conditions - designation of agent.
- 5727.57 Petition for judgment for taxes - injunction - procedure - evidence.
- 5727.58 Quo warranto proceedings.
- 5727.59 [Repealed].
- 5727.60 Penalty for failure to make report.
- 5727.61 Affidavit denying unlawful political contributions.
- 5727.62 Payment of witness fees.
- 5727.71 Duty of officials of railroads to testify.
- 5727.72 Duty to testify or bring books or papers.
- 5727.73 [Repealed].
- 5727.74 Effect when tax charged invalid.
- 5727.75 Exemption on tangible personal property and real property of certain qualified energy projects.
- 5727.80 Kilowatt-hour tax definitions.
- 5727.81 Excise tax levied on electric distribution company.
- 5727.811 Excise tax levied on natural gas distribution company.
- 5727.82 Monthly return and payment of tax.
- 5727.83 Payment by electronic funds transfer.
- 5727.84 Crediting money in kilowatt-hour tax receipts fund.
- 5727.85 Payments from school district property tax replacement fund.
- 5727.86 Payments from local government property tax replacement fund.
- 5727.87 Compensating county for loss of administrative fees due to tax value loss.
- 5727.88 Administration of provisions.
- 5727.89 Failure to file return or pay tax, interest, or additional charge.
- 5727.90 Statute of limitations.
- 5727.91 Refunds.
- 5727.92 Keeping and presrving records.
- 5727.93 Registration.
- 5727.94 Tax statement provided to customers.
- 5727.95 Prohibited acts.
- 5727.99 Penalty.