Chapter 5727 - PUBLIC UTILITIES
- Section 5727.01 - Public utilities definitions
- Section 5727.02 - Persons excepted
- Section 5727.03 - Combined company to file separate report for each listed activity of company
- Section 5727.031 - Report by entity incidentally supplying electricity
- Section 5727.04 - Public utility or interexchange telecommunications company not exempt
- Section 5727.05 - Exemption of nonprofit and municipal corporations
- Section 5727.06 - Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner
- Section 5727.07 - [Repealed]
- Section 5727.08 - Annual report
- Section 5727.09 - [Repealed]
- Section 5727.10 - Assessment - hearing - correction
- Section 5727.11 - Method of valuation
- Section 5727.111 - Assessing at percentages of true value
- Section 5727.12 - Valuation and assessment of railroad properties
- Section 5727.13 - [Repealed]
- Section 5727.14 - Apportionment of value of property of interstate railroad
- Section 5727.15 - Apportionment of value of taxable property of public utilities
- Section 5727.16 - [Repealed]
- Section 5727.17 to 5727.22 - [Repealed]
- Section 5727.23 - Preliminary or amended assessment - petition for reassessment
- Section 5727.231 - [Repealed]
- Section 5727.24 - Tax on gross receipts of natural gas company or combined electric and gas company
- Section 5727.241 - Credit against tax on natural gas or combined company
- Section 5727.25 - Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest
- Section 5727.26 - Assessment for failure to file return or pay amount due - judgment against company
- Section 5727.27 - Company to keep records - inspection of records
- Section 5727.28 - Refunds
- Section 5727.29 - Refundable credit calculation
- Section 5727.30 - Public utilities subject to annual excise tax
- Section 5727.31 - Annual statement of public utility - reports
- Section 5727.311 - Tax payments by electronic funds transfer
- Section 5727.32 - Contents of statement and reports
- Section 5727.33 - Ascertaining and determining gross receipts of certain companies
- Section 5727.331 - Tax reduction to be reflected in rates
- Section 5727.34 - [Repealed]
- Section 5727.35, 5727.36 - [Repealed]
- Section 5727.37 - [Repealed]
- Section 5727.38 - Excise tax on gross receipts of certain public utilities
- Section 5727.39 - [Repealed]
- Section 5727.391 - [Repealed]
- Section 5727.40 - [Repealed]
- Section 5727.41 - [Repealed]
- Section 5727.42 - Collection of excise taxes; refunds; failure to pay taxes
- Section 5727.43 - [Repealed]
- Section 5727.44 - [Repealed]
- Section 5727.45 - Crediting of taxes and penalties to funds
- Section 5727.46 - [Repealed]
- Section 5727.47 - Notice of assessment - petition for reassessment
- Section 5727.471 - Assessment for underpayment or overpayment of taxes by public utility
- Section 5727.48 - Extension of time
- Section 5727.49 - Monthly report of secretary of state - information provided by county auditors
- Section 5727.50 - Valuation if no report or erroneous information reported
- Section 5727.51 - Taxes on dissolution or retirement required to be paid
- Section 5727.52 - [Repealed]
- Section 5727.53 - Action to recover taxes
- Section 5727.54 - Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes
- Section 5727.55 - Prohibition against doing business after cancellation of articles or certificate
- Section 5727.56 - Reinstatement of public utility - conditions - designation of agent
- Section 5727.57 - Petition for judgment for taxes - injunction - procedure - evidence
- Section 5727.58 - Quo warranto proceedings
- Section 5727.59 - [Repealed]
- Section 5727.60 - Penalty for failure to make report
- Section 5727.61 - Affidavit denying unlawful political contributions
- Section 5727.62 - Payment of witness fees
- Section 5727.71 - Duty of officials of railroads to testify
- Section 5727.72 - Duty to testify or bring books or papers
- Section 5727.73 - [Repealed]
- Section 5727.74 - Effect when tax charged invalid
- Section 5727.75 - Exemption on tangible personal property and real property of certain qualified energy projects
- Section 5727.80 - Kilowatt-hour tax definitions
- Section 5727.81 - Excise tax levied on electric distribution company
- Section 5727.811 - Excise tax levied on natural gas distribution company
- Section 5727.82 - Monthly return and payment of tax
- Section 5727.83 - Payment by electronic funds transfer
- Section 5727.84 - Crediting money in kilowatt-hour tax receipts fund
- Section 5727.85 - Payments from school district property tax replacement fund
- Section 5727.86 - Payments from local government property tax replacement fund
- Section 5727.87 - [Repealed]
- Section 5727.88 - Administration of provisions
- Section 5727.89 - Failure to file return or pay tax, interest, or additional charge
- Section 5727.90 - Statute of limitations
- Section 5727.91 - Refunds
- Section 5727.92 - Keeping and preserving records
- Section 5727.93 - Registration
- Section 5727.94 - Tax statement provided to customers
- Section 5727.95 - Prohibited acts
- Section 5727.99 - Penalty