Chapter 5745: MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME
- 5745.01 Municipal taxation of electric light company income definitions.
- 5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation.
- 5745.03 Filing annual report and remitting tax due - extensions.
- 5745.031 Written application to be a taxpayer.
- 5745.04 Filing declaration of estimated taxes - remittance.
- 5745.041 Paying taxes by electronic funds transfer.
- 5745.05 Quarterly payments of amounts certified to municipal corporations.
- 5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity.
- 5745.07 Interest on unpaid taxes.
- 5745.08 Penalties assessed.
- 5745.09 Underpayments.
- 5745.10 Date of postmark deemed date of delivery or date of payment.
- 5745.11 Application for refund.
- 5745.12 Assessment for deficiencies.
- 5745.13 Adjustments to income apportionable to municipal corporation.
- 5745.14 Filing amended report based on adjustments to federal tax return.
- 5745.15 Maintaining records.
- 5745.16 Rules governing terms and conditions under which such reports or information shall be available for inspection.