Ohio Revised Code Chapter 5749 - Severance Tax

• Section 5749.01 - Severance Tax Definitions.
  As used in this chapter: (A) "Ton" shall mean two thousand pounds as measured at the point and time of severance, after the removal...
• Section 5749.02 - Imposing Tax On Severance Of Natural Resources.
  (A) For the purpose of providing revenue to administer the state's coal mining and reclamation regulatory program, to meet the environmental and resource management...
• Section 5749.021 - [Repealed].
  Effective Date: 02-11-1988
• Section 5749.03 - Tax Exemptions.
  The following shall be exempt from the tax imposed by section 5749.02 of the Revised Code and the amount due under section 1509.50 of...
• Section 5749.04 - Issuing License Or Permit.
  No severer shall sever or sell a natural resource in this state without first having obtained a license or permit therefor. Unless the severer...
• Section 5749.06 - Filing Returns For Each Calendar Quarterly Period.
  (A) (1) Each severer liable for the tax imposed by section 5749.02 of the Revised Code and each severer or owner liable for the...
• Section 5749.07 - Failure To File Or Pay Tax.
  (A) If any severer required by this chapter to make and file returns and pay the tax levied by section 5749.02 of the Revised...
• Section 5749.08 - Refund Of Of Taxes Paid Illegally Or Erroneously Or Paid On An Illegal Or Erroneous Assessment.
  The tax commissioner shall refund to taxpayers the amount of taxes levied by section 5749.02 of the Revised Code and amounts due under section...
• Section 5749.09 - Deducting Taxpayer's Indebtedness To State From Refund.
  If any person who is entitled to a refund under section 5749.08 of the Revised Code is indebted to the state for any tax,...
• Section 5749.10 - Assessments For Taxes In Jeopardy.
  If the tax commissioner finds that a taxpayer, liable for tax under this chapter or for any amount due under section 1509.50 of the...
• Section 5749.11 - Nonrefundable Severance Credit Tax Credit For Owner Of Rc 1513.171 Certificate.
  (A) There is hereby allowed a nonrefundable credit against the taxes imposed under division (A)(8) of section 5749.02 of the Revised Code for any...
• Section 5749.12 - Nonresidents - Service Of Process.
  Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents severing natural resources in this state,...
• Section 5749.13 - Maintaining Records.
  The tax commissioner may prescribe requirements as to the keeping of records and other pertinent documents and the filing of copies of federal income...
• Section 5749.14 - Tax Commissioner - Additional Powers.
  The tax commissioner shall enforce and administer this chapter and applicable provisions of section 1509.50 of the Revised Code. In addition to any other...
• Section 5749.15 - Civil Penalties.
  Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50...
• Section 5749.16 - Filing Incomplete, False, Or Fraudulent Return.
  No person shall fail to file any return or report required to be filed by this chapter or file or cause to be filed...
• Section 5749.17 - Information Provided To Natural Resources Department.
  Except for purposes of enforcing Chapter 1509. of the Revised Code, any information provided to the department of natural resources by the department of...
• Section 5749.99 - Penalty.
  Whoever violates section 5749.16 of the Revised Code is guilty of a felony of the fifth degree. Effective Date: 07-01-1996

Last modified: October 10, 2016