Ohio Revised Code Chapter 5751 - Commercial Activity Tax

• Section 5751.01 - Definitions.
  As used in this chapter: (A) "Person" means, but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in...
• Section 5751.011 - Consolidation Of Related Taxpayers - Election - Requirements.
  (A) A group of two or more persons may elect to be a consolidated elected taxpayer for the purposes of this chapter if the...
• Section 5751.012 - Combined Taxpayer Groups - Registration Fee - Liability.
  (A) All persons, other than persons enumerated in divisions (E)(2) to (5) of section 5751.01 of the Revised Code, having more than fifty per...
• Section 5751.013 - Taxation Of Property Transferred Into State.
  (A) Except as provided in division (B) of this section: (1) A person shall include as taxable gross receipts the value of property the...
• Section 5751.014 - Joint And Several Liability.
  All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest...
• Section 5751.02 - Commercial Activity Tax Levied On Taxable Gross Receipts.
  (A) For the purpose of funding the needs of this state and its local governments, there is hereby levied a commercial activity tax on...
• Section 5751.03 - Commercial Activity Tax Rate - Computation.
  (A) Except as provided in division (B) of this section , the tax levied under this section for each tax period shall be the...
• Section 5751.031 - [Repealed].
  Repealed by 130th General Assembly File No. 25, HB 59, §105.01, eff. 9/29/2013. Effective Date: 06-30-2005
• Section 5751.032 - [Repealed].
  Repealed by 129th General AssemblyFile No.117, HB 508, §2, eff. 9/6/2012. Effective Date: 06-30-2005; 03-30-2006; 2007 HB67 07-03-2007
• Section 5751.033 - Situsing Of Gross Receipts To Ohio.
  For the purposes of this chapter, gross receipts shall be sitused to this state as follows: (A) Gross rents and royalties from real property...
• Section 5751.04 - Registration Of Taxpayer With Commissioner - Fee.
  (A) As used in this section, "person" includes a reporting person. (B) Not later than thirty days after a person first has more than...
• Section 5751.05 - Election As Calendar Year Taxpayer.
  (A) If a person subject to this chapter anticipates that the person's taxable gross receipts will be more than one million dollars in a...
• Section 5751.051 - Filing Of Tax Return Required - Minimum Interim Payment.
  (A) (1) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer other than a...
• Section 5751.06 - Penalty For Late Filing Or Delinquent Payment.
  (A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under...
• Section 5751.07 - Quarterly Payments - Electronic Filing Of Returns - Penalty.
  (A) Any person required to file returns under this chapter shall remit each tax payment, and, if required by the tax commissioner, file the...
• Section 5751.08 - Application For Refund To Taxpayer.
  (A) An application for refund to the taxpayer of the amount of taxes imposed under this chapter that are overpaid, paid illegally or erroneously,...
• Section 5751.081 - Application Of Refund To Debt To State.
  As used in this section, "debt to this state" means unpaid taxes due the state, unpaid workers' compensation premiums due under section 4123.35 of...
• Section 5751.09 - Assessment Against Person Not Filing Return Or Paying Tax.
  (A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any person that fails to file a...
• Section 5751.10 - Disposal Of Business Or Assets - Tax Due Immediately.
  If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the...
• Section 5751.11 - Failure To Report Or Pay - Annulment Of Privilege Or Franchise.
  If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any...
• Section 5751.12 - Records, Federal Returns, And Federal-state Reconciliation Computations.
  The tax commissioner may prescribe requirements for the keeping of records and other pertinent documents, the filing of copies of federal income tax returns...
• Section 5751.20 - School District Tangible Property Tax Replacement Fund.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) As used in sections 5751.20 to 5751.22...
• Section 5751.21 - Payments To School Districts For Fixed-rate And Fixed-sum Levy Losses.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than the thirtieth day of...
• Section 5751.22 - Distribution Of Fixed-sum Payments To Local Taxing Units.
  No determinations, computations, certifications, or payments shall be made under this section after June 30, 2015. (A) Not later than January 1, 2006, the...
• Section 5751.23 - Deduction Of County Administrative Fee Losses.
  (A) As used in this section: (1) "Administrative fees" means the dollar percentages allowed by the county auditor for services or by the county...
• Section 5751.31 - Direct Appeal On Constitutional Issues To Supreme Court.
  Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section 5703.60 of the Revised...
• Section 5751.50 - Claiming Refundable And Nonrefundable Credits.
  (A) For tax periods beginning on or after January 1, 2008, a refundable credit granted by the tax credit authority under section 122.17 or...
• Section 5751.51 - Credit For Qualified Research Expenses.
  (A) As used in this section, "qualified research expenses" has the same meaning as in section 41 of the Internal Revenue Code. (B) (1)...
• Section 5751.52 - Credit For Qualified Research And Development Loan Payments.
  (A) As used in this section: (1) "Borrower" means any person that receives a loan from the director of development under section 166.21 of...
• Section 5751.53 - Credit Against Tax For Amortizable Net Operating Losses.
  (A) As used in this section: (1) "Net income" and "taxable year" have the same meanings as in section 5733.04 of the Revised Code....
• Section 5751.54 - Tax Credit For Commercial Activities Tax.
  (A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code. (B) There is allowed a...
• Section 5751.98 - Order Of Credits - Limitations - Excess Carried Forward.
  (A) To provide a uniform procedure for calculating the amount of tax due under this chapter, a taxpayer shall claim any credits to which...
• Section 5751.99 - Penalties.
  (A) Whoever files a fraudulent refund claim under section 5751.08 of the Revised Code shall be fined the greater of not more than one...

Last modified: October 10, 2016