Ohio Revised Code Chapter 5725 - Financial Institutions; Dealers In Intangibles; Insurance Companies

• Section 5725.01 - Financial Institution - Dealers In Intangibles - Insurance Company Definitions.
  As used in sections 5725.01 to 5725.26 of the Revised Code: (A) "Financial institution" means: (1) A national bank organized and existing as a...
• Section 5725.02 - Annual Report.
  For report years prior to 2014, the cashier or other principal accounting officer of each bank, the secretary or other principal accounting officer of...
• Section 5725.03 - Return Of Deposits By Financial Institutions.
  The deposits required to be returned by financial institutions pursuant to sections 5725.01 to 5725.26, inclusive, of the Revised Code, include all deposits as...
• Section 5725.04 - [Repealed].
  Effective Date: 01-01-1983
• Section 5725.05 - Duty Of Tax Commissioner To Fix Listing Day For Deposits - Notice.
  On or before the third day of December, annually, the tax commissioner shall fix the day as of which the taxable deposits in financial...
• Section 5725.06 - [Repealed].
  Effective Date: 07-01-1985
• Section 5725.07 - Assessments By Tax Commissioner.
  Upon receiving the report required from a financial institution by section 5725.02 of the Revised Code, the tax commissioner shall ascertain and assess the...
• Section 5725.08 - Certificate Of Assessment Of Financial Institutions - Certificate Of Abatement.
  On or before the first Monday of June, annually, the tax commissioner shall certify to the treasurer of state the assessment of each financial...
• Section 5725.09 - Tax Commissioner To Make Report If Financial Institution Fails To Do So.
  If a financial institution fails to make and furnish to the tax commissioner the report required by section 5725.02 of the Revised Code, within...
• Section 5725.10 - Powers And Duties Of Tax Commissioner.
  The tax commissioner shall prescribe the forms of returns to be made by financial institutions and dealers in intangibles, consistently with this chapter, and...
• Section 5725.11 - [Repealed].
  Effective Date: 01-01-1983
• Section 5725.12 - Failure To Make Return - False Statement - Forfeiture.
  An officer, manager, or owner of a financial institution who fails to make out and furnish to the tax commissioner the return required by...
• Section 5725.13 - Taxable Property Of Dealers In Intangibles.
  The following property shall be listed and assessed at its fair value and taxed only in the manner prescribed in sections 5725.01 to 5725.26,...
• Section 5725.14 - Annual Return Of Resources By Dealer In Intangibles - Gross Receipts - Consolidated Returns.
  (A) As used in this section and section 5725.15 of the Revised Code: (1) "Billing address" of a customer means one of the following:...
• Section 5725.15 - Assessment For Shares And Capital Of Dealer In Intangibles.
  The report required by section 5725.14 of the Revised Code shall include as taxable property all the shares of the dealer in intangibles, the...
• Section 5725.151 - Refundable Tax Credit For Owner Of Rc 149.311 Certificate.
  (A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed...
• Section 5725.16 - Certificate Of Assessment Of Dealers In Intangibles; Collection Of Taxes.
  On or before the first Monday of May, annually for return years prior to 2014, the tax commissioner shall certify to the treasurer of...
• Section 5725.17 - Failure Of Dealer In Intangibles To Make Report Or Pay Tax.
  (A) In addition to any other penalty imposed by this chapter or Chapter 5703. of the Revised Code, the following penalties shall apply: (1)...
• Section 5725.18 - Annual Franchise Tax On The Privilege Of Being An Insurance Company.
  (A) An annual franchise tax on the privilege of being an insurance company is hereby levied on each domestic insurance company. In the month...
• Section 5725.181 - [Repealed].
  Effective Date: 01-01-2003
• Section 5725.19 - Issuance Of Tax Credits By Ohio Venture Capital Authority.
  Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit...
• Section 5725.20 - Certification To Treasurer Of State By Superintendent Of Insurance.
  On or before the first Monday of May in each year, the superintendent of insurance shall certify to the treasurer of state the amount...
• Section 5725.21 - Report Of Valuation Of Certificates Filed Annually By Fraternal Benefit Society - Determination Of Assets And Liabilities.
  A fraternal benefit society organized and existing under the laws of this state that issues insurance certificates, but is exempt from Chapter 3921. of...
• Section 5725.22 - Treasurer Of State To Maintain Intangible Property Tax Lists - Collection Of Taxes - Refunds - Penalties.
  (A) The treasurer of state shall maintain an intangible property tax list of taxes levied by section 5707.03 of the Revised Code and certified...
• Section 5725.221 - Interest Charged For Late Filing.
  For the purposes of this section, interest shall be computed at a rate per calendar month, rounded to the nearest one-hundredth of one per...
• Section 5725.222 - Application For Tax Refund By Domestic Insurance Company.
  (A) An application to refund to a domestic insurance company any taxes imposed by section 3737.71 of the Revised Code or this chapter that...
• Section 5725.23 - Action To Recover Delinquent Taxes.
  Taxes, interest, and penalties may be recovered from a delinquent domestic insurance company or person in an action brought in the name of the...
• Section 5725.24 - Distribution Of Taxes Collected.
  (A) The taxes levied by section 5725.18 of the Revised Code and collected pursuant to this chapter shall be paid into the state treasury...
• Section 5725.25 - Tax On Real Estate Of Domestic Insurance Company.
  (A) The real estate of a domestic insurance company shall be taxed in the place where it is located, the same as the real...
• Section 5725.26 - Tax On Real Estate Of Financial Institutions And Dealers In Intangibles.
  The real estate of a financial institution or dealer in intangibles shall be taxed in the place where it is located, the same as...
• Section 5725.31 - Eligible Employee Training Costs Tax Credit.
  (A) As used in this section: (1) "Eligible employee" and "eligible training costs" have the same meanings as in section 5733.42 of the Revised...
• Section 5725.32 - Refundable Credit Against Tax On Domestic Insurance Company.
  Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section...
• Section 5725.33 - New Markets Tax Credit.
  (A) Except as otherwise provided in this section, terms used in this section have the same meaning as section 45D of the Internal Revenue...
• Section 5725.34 - Tax Credit For Insurance Companies Holding Rehabilitation Tax Credit Certificate.
  (A) As used in this section, "certificate owner" has the same meaning as in section 149.311 of the Revised Code. (B) There is allowed...
• Section 5725.98 - Order Of Claims For Tax Credits And Offsets.
  (A) To provide a uniform procedure for calculating the amount of tax imposed by section 5725.18 of the Revised Code that is due under...

Last modified: October 10, 2016