Chapter 5751: COMMERCIAL ACTIVITY TAX
- 5751.01 Definitions.
- 5751.011 Consolidation of related taxpayers - election - requirements.
- 5751.012 Combined taxpayers - registration fee - liability.
- 5751.013 Taxation of property transferred into state.
- 5751.014 Joint and several liability.
- 5751.02 Commercial activity tax levied on taxable gross receipts.
- 5751.03 Commercial activity tax rate - computation.
- 5751.031 Calculation of tax imposed per calendar quarter.
- 5751.032 Periodic review of tax collected - revenue limits - application of excess.
- 5751.033 Situsing of gross receipts to Ohio.
- 5751.04 Registration of taxpayer with commissioner - fee.
- 5751.05 Election as calendar year taxpayer.
- 5751.051 Filing of tax return required - minimum interim payment.
- 5751.06 Penalty for late filing or delinquent payment.
- 5751.07 Quarterly payments - electronic filing of returns - penalty.
- 5751.08 [Effective Until 9/13/2010] Application for refund to taxpayer.
- 5751.081 Application of refund to debt to state.
- 5751.09 [Effective Until 9/13/2010] Assessment against person not filing return or paying tax.
- 5751.10 Disposal of business or assets - tax due immediately.
- 5751.11 Failure to report or pay - annulment of privilege or franchise.
- 5751.12 Records, federal returns, and federal-state reconciliation computations.
- 5751.20 School district tangible property tax replacement fund.
- 5751.21 Payments to school districts for fixed-rate and fixed-sum levy losses.
- 5751.22 Distribution of fixed-sum payments to local taxing units.
- 5751.23 Deduction of county administrative fee losses.
- 5751.31 Direct appeal on constitutional issues to supreme court.
- 5751.50 Claiming refundable and nonrefundable credits.
- 5751.51 Credit for qualified research expenses.
- 5751.52 Credit for qualified research and development loan payments.
- 5751.53 Credit against tax for amortizable net operating losses.
- 5751.98 Order of credits - limitations - excess carried forward.
- 5751.99 Penalties.