Chapter 5725 - FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES
- Section 5725.01 - Financial institution - dealers in intangibles - insurance company definitions
- Section 5725.02 - Annual report
- Section 5725.03 - Return of deposits by financial institutions
- Section 5725.04 - [Repealed]
- Section 5725.05 - Duty of tax commissioner to fix listing day for deposits - notice
- Section 5725.06 - [Repealed]
- Section 5725.07 - Assessments by tax commissioner
- Section 5725.08 - Certificate of assessment of financial institutions - certificate of abatement
- Section 5725.09 - Tax commissioner to make report if financial institution fails to do so
- Section 5725.10 - Powers and duties of tax commissioner
- Section 5725.11 - [Repealed]
- Section 5725.12 - Failure to make return - false statement - forfeiture
- Section 5725.13 - Taxable property of dealers in intangibles
- Section 5725.14 - Annual return of resources by dealer in intangibles - gross receipts - consolidated returns
- Section 5725.15 - Assessment for shares and capital of dealer in intangibles
- Section 5725.151 - Refundable tax credit for owner of RC 149311 certificate
- Section 5725.16 - Certificate of assessment of dealers in intangibles; collection of taxes
- Section 5725.17 - Failure of dealer in intangibles to make report or pay tax
- Section 5725.18 - Annual franchise tax on the privilege of being an insurance company
- Section 5725.181 - [Repealed]
- Section 5725.19 - Issuance of tax credits by Ohio venture capital authority
- Section 5725.20 - Certification to treasurer of state by superintendent of insurance
- Section 5725.21 - Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities
- Section 5725.22 - Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties
- Section 5725.221 - Interest charged for late filing
- Section 5725.222 - Application for tax refund by domestic insurance company
- Section 5725.23 - Action to recover delinquent taxes
- Section 5725.24 - Distribution of taxes collected
- Section 5725.25 - Tax on real estate of domestic insurance company
- Section 5725.26 - Tax on real estate of financial institutions and dealers in intangibles
- Section 5725.31 - Eligible employee training costs tax credit
- Section 5725.32 - Refundable credit against tax on domestic insurance company
- Section 5725.33 - New markets tax credit
- Section 5725.34 - Tax credit for insurance companies holding rehabilitation tax credit certificate
- Section 5725.35 - Transformational mixed use development tax credit
- Section 5725.36 - State low-income housing tax credit
- Section 5725.37 - Tax credit for single-family housing development
- Section 5725.98 - Order of claims for tax credits and offsets