Chapter 5733: CORPORATION FRANCHISE TAX
- 5733.01 Tax charged against corporations.
- 5733.02 Annual taxpayer report and remittance - report on dissolution or withdrawal.
- 5733.021 Declaration of estimated tax report.
- 5733.022 Tax payment by electronic funds transfer.
- 5733.03 Annual report.
- 5733.031 Taxable year; method of accounting; amended report; additional payment or application for refund.
- 5733.04 Corporation franchise tax definitions.
- 5733.041 Net income defined for tax years 1984 to 1993.
- 5733.042 Computing net income of member of affiliated group.
- 5733.05 Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation.
- 5733.051 Allocating and apportioning of net income of corporation.
- 5733.052 Combining net incomes of corporations.
- 5733.053 Transferee corporation subject to transferor's tax liability.
- 5733.054 Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio.
- 5733.055 Deducting expenses and costs paid to related member.
- 5733.056 Determining value of issued and outstanding shares of stock.
- 5733.057 Ownership interest in pass-through entity.
- 5733.058 Adjusting for equity investment in an exempted investment.
- 5733.059 Allocating sales of electric transmission and distribution services.
- 5733.0510 Reducing net income for qualifying assets.
- 5733.0511 Net income for qualifying telephone company taxpayer.
- 5733.06 Computing tax.
- 5733.061 Credit allowed for investment in property used in refining or manufacturing.
- 5733.062 [Repealed].
- 5733.063 Credit for savings and loan associations.
- 5733.064 Credit for recycling and litter prevention program donations.
- 5733.065 Additional tax on corporations for privilege of manufacturing or selling litter stream products in state.
- 5733.066 Surcharge added to rates to fund recycling and litter prevention.
- 5733.067 Credit concerning subsidiaries; amended report; additional payment or application for refund.
- 5733.068 Credit allowed to member of qualifying affiliated group.
- 5733.069 Credit allowed for increase in export sales.
- 5733.0610 Credit for Ohio job creation.
- 5733.0611 Credit relating to tax on qualifying pass-through entities.
- 5733.07 Powers and duties of tax commissioner.
- 5733.08 [Repealed].
- 5733.09 Exempted companies.
- 5733.10 Exemption of municipal corporations.
- 5733.11 Failing to file or remit - filing incorrect report.
- 5733.111 [Repealed].
- 5733.12 Crediting of payments to funds - filing of refund application.
- 5733.121 Applying refund in partial satisfaction of debt.
- 5733.122 [Repealed].
- 5733.13 Extension of time to file report.
- 5733.14 Monthly report by secretary of state - access to records of county auditors.
- 5733.15 [Repealed].
- 5733.16 Organization of domestic and foreign corporations.
- 5733.17 Duty to make reports or pay taxes on dissolution or retirement.
- 5733.18 [Repealed].
- 5733.19 [Repealed].
- 5733.20 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
- 5733.21 Prohibition against doing business after cancellation of articles or certificate.
- 5733.22 Reinstatement of corporation.
- 5733.23 Petition for judgment for taxes - injunction - procedure - evidence.
- 5733.24 Quo warranto proceedings.
- 5733.25 [Repealed].
- 5733.26 Interest on unpaid tax or refund.
- 5733.261 Qualifying refund overpayment - liability for interest or penalty.
- 5733.27 Affidavit denying unlawful political contributions.
- 5733.28 Failing to file complying report or pay tax.
- 5733.29 Underpayment of estimated tax.
- 5733.30 Determining date of delivery or date of payment.
- 5733.31 Credit for purchasing new manufacturing machinery or equipment - 18 month lookback.
- 5733.311 Credit for purchasing new manufacturing machinery or equipment - 7 month lookback.
- 5733.32 Credit for grape producing business purchasing qualifying property.
- 5733.33 Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006.
- 5733.34 Credit for economic redevelopment of voluntary environmental clean-up site.
- 5733.35 Credit for investing in eligible Ohio research and development and technology transfer companies.
- 5733.351 Credit for qualified research expenses.
- 5733.352 Nonrefundable credit equal to borrower's qualified research and development loan payments.
- 5733.36 Credit for providing day-care for children of employees.
- 5733.37 Credit for establishing day-care center for children of employees.
- 5733.38 Credit for reimbursement of employee day-care expenses.
- 5733.39 Credit for use of Ohio coal in coal-fired electric generating unit.
- 5733.40 Qualified pass-through entity definitions.
- 5733.401 Investment in pass-through entities.
- 5733.402 Exemption for pass-through entity distributing income and gain to investing entity.
- 5733.41 Tax on qualifying pass-through entity having at least one qualifying investor that is not individual.
- 5733.42 Credit for eligible employee training costs.
- 5733.43 Credit for maintenance of active grade crossing warning devices.
- 5733.44 Credit for cost of equipping multi-wheel agricultural tractors with lights and reflectors.
- 5733.45 Credit concerning qualifying dealer in intangibles.
- 5733.46 Credit for investing in certified ethanol plant.
- 5733.47 Refundable franchise tax credit for owner of RC 149.311 certificate.
- 5733.48 Nonrefundable alternative fuel tax credit.
- 5733.49 Issuance of tax credits by Ohio venture capital authority.
- 5733.55 Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges.
- 5733.56 Nonrefundable credit equal to cost incurred by company for providing telephone service program.
- 5733.57 [Effective Until 9/13/2010] Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount.
- 5733.58 Nonrefundable credit financial institution holding a qualified equity investment.
- 5733.59 Credit against tax for any corporation that is the certificate owner of a tax credit certificate.
- 5733.98 Order of claiming credits.
- 5733.99 Penalty.