Chapter 5725: FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES
- 5725.01 Financial institution - dealers in intangibles - insurance company definitions.
- 5725.02 Annual report.
- 5725.03 Return of deposits by financial institutions.
- 5725.04 [Repealed].
- 5725.05 Duty of tax commissioner to fix listing day for deposits - notice.
- 5725.06 [Repealed].
- 5725.07 Assessments by tax commissioner.
- 5725.08 Certificate of assessment of financial institutions - certificate of abatement.
- 5725.09 Tax commissioner to make report if financial institution fails to do so.
- 5725.10 Powers and duties of tax commissioner.
- 5725.11 [Repealed].
- 5725.12 Failure to make return - false statement - forfeiture.
- 5725.13 Taxable property of dealers in intangibles.
- 5725.14 Annual return of resources by dealer in intangibles - gross receipts - consolidated returns.
- 5725.15 Tax commissioner to ascertain and assess all shares and capital of dealer in intangibles.
- 5725.151 Refundable tax credit for owner of RC 149.311 certificate.
- 5725.16 Certificate of assessment of dealers in intangibles - certificate of abatement.
- 5725.17 Failure of dealer in intangibles to make report or pay tax.
- 5725.18 Annual franchise tax on the privilege of being an insurance company.
- 5725.181 [Repealed].
- 5725.19 Issuance of tax credits by Ohio venture capital authority.
- 5725.20 Certification to treasurer of state by superintendent of insurance.
- 5725.21 Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities.
- 5725.22 Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties.
- 5725.221 Interest charged for late filing.
- 5725.222 Application for tax refund by domestic insurance company.
- 5725.23 Action to recover delinquent taxes.
- 5725.24 Distribution of taxes collected.
- 5725.25 Tax on real estate of domestic insurance company.
- 5725.26 Tax on real estate of financial institutions and dealers in intangibles.
- 5725.31 Eligible employee training costs tax credit.
- 5725.32 Refundable credit against tax on domestic insurance company.
- 5725.33 Nonrefundable credit for insurance company holding a qualified equity investment.
- 5725.98 Order of claims for tax credits and offsets.