Chapter 5749 - SEVERANCE TAX
- Section 5749.01 - Severance tax definitions
- Section 5749.02 - Imposing tax on severance of natural resources
- Section 5749.021 - [Repealed]
- Section 5749.03 - Natural resources severed from an exempt domestic well
- Section 5749.04 - Permit or registration required
- Section 5749.06 - Filing returns for each calendar quarter
- Section 5749.07 - Failure to file or pay tax
- Section 5749.08 - Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment
- Section 5749.09 - Deducting taxpayer's indebtedness to state from refund
- Section 5749.10 - Assessments for taxes in jeopardy
- Section 5749.11 - Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate
- Section 5749.12 - Nonresidents - service of process
- Section 5749.13 - Maintaining records
- Section 5749.14 - Tax commissioner - additional powers
- Section 5749.15 - Civil penalties
- Section 5749.16 - Filing incomplete, false, or fraudulent return
- Section 5749.17 - Information provided to natural resources department
- Section 5749.99 - Penalty