Ohio Revised Code Chapter 5745 - Municipal Taxation Of Electric Light Company Income

• Section 5745.01 - Municipal Taxation Of Electric Light Company Income Definitions.
  As used in this chapter: (A) "Electric company," "combined company," and "telephone company," have the same meanings as in section 5727.01 of the Revised...
• Section 5745.02 - Determining Taxpayer's State Net Income And Portion Taxable By Municipal Corporation.
  (A) The annual report filed under section 5745.03 of the Revised Code determines a taxpayer's Ohio net income and the portion of Ohio net...
• Section 5745.03 - Filing Annual Report And Remitting Tax Due - Extensions.
  (A) For each taxable year, each taxpayer shall file an annual report with the tax commissioner not later than the fifteenth day of the...
• Section 5745.031 - Written Application To Be A Taxpayer.
  An electric light company that is not an electric company or a combined company may elect to be a taxpayer for the purposes of...
• Section 5745.04 - Filing Declaration Of Estimated Taxes - Remittance.
  (A) As used in this section, "combined tax liability" means the total of a taxpayer's income tax liabilities to all municipal corporations in this...
• Section 5745.041 - Paying Taxes By Electronic Funds Transfer.
  Any taxpayer required by section 5745.03 or 5745.04 of the Revised Code to remit tax payments by electronic funds transfer shall remit such payments...
• Section 5745.05 - Quarterly Payments Of Amounts Certified To Municipal Corporations.
  (A) Prior to the first day of March, June, September, and December, the tax commissioner shall certify to the director of budget and management...
• Section 5745.06 - Nonrefundable Credit For Tax Due From Or Paid By Qualifying Pass-through Entity.
  (A) As used in this section: (1) "Qualifying pass-through entity" means a pass-through entity, as defined in section 5733.04 of the Revised Code, that...
• Section 5745.07 - Interest On Unpaid Taxes.
  If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date...
• Section 5745.08 - Penalties Assessed.
  (A) The following penalties shall apply under the circumstances indicated: (1) If a taxpayer required to file a report or remit tax as required...
• Section 5745.09 - Underpayments.
  (A) In case of any underpayment of the estimated tax under section 5745.04 of the Revised Code, there shall be added to the tax...
• Section 5745.10 - [Repealed].
  Repealed by 130th General Assembly File No. TBD, HB 492, §2, eff. 9/17/2014. Effective Date: 01-01-2001
• Section 5745.11 - Application For Refund.
  An application to refund to a taxpayer the amount of taxes paid on any illegal, erroneous, or excessive payment of tax under this chapter,...
• Section 5745.12 - Assessment For Deficiencies.
  (A) If any taxpayer required to file a report under this chapter fails to file the report within the time prescribed, files an incorrect...
• Section 5745.13 - Adjustments To Income Apportionable To Municipal Corporation.
  If, upon examination of any books, records, reports, or other documents of a taxpayer, the tax commissioner determines that an adjustment shall be made...
• Section 5745.14 - Filing Amended Report Based On Adjustments To Federal Tax Return.
  (B) In the case of an underpayment, the amended report shall be accompanied by payment of an additional tax and interest due and is...
• Section 5745.15 - Maintaining Records.
  (A) Each taxpayer shall make its records, documents, returns, and reports open to inspection by the tax commissioner during normal business hours, and shall...
• Section 5745.16 - Rules Governing Terms And Conditions Under Which Such Reports Or Information Shall Be Available For Inspection.
  With respect to reports filed with the tax commissioner under this chapter, and any other information gained in the performance of the tax commissioner's...

Last modified: October 10, 2016