Chapter 5751 - COMMERCIAL ACTIVITY TAX
- Section 5751.01 - Definitions
- Section 5751.011 - Consolidation of related taxpayers - election - requirements
- Section 5751.012 - Combined taxpayer groups - registration fee - liability
- Section 5751.013 - Taxation of property transferred into state
- Section 5751.014 - Joint and several liability
- Section 5751.02 - Commercial activity tax levied on taxable gross receipts
- Section 5751.03 - Commercial activity tax rate - computation
- Section 5751.031 - [Repealed]
- Section 5751.032 - [Repealed]
- Section 5751.033 - Situsing of gross receipts to Ohio
- Section 5751.04 - Registration of taxpayer with commissioner - fee
- Section 5751.05 - Election as calendar year taxpayer
- Section 5751.051 - Filing of tax return required - minimum interim payment
- Section 5751.052 - List of megaproject suppliers; certification
- Section 5751.06 - Penalty for late filing or delinquent payment
- Section 5751.07 - Quarterly payments - electronic filing of returns - penalty
- Section 5751.08 - Application for refund to taxpayer
- Section 5751.081 - Application of refund to debt to state
- Section 5751.09 - Assessment against person not filing return or paying tax
- Section 5751.091 - Tax payment for improper exclusion under 5751.01(F)(2)(oo)
- Section 5751.10 - Disposal of business or assets - tax due immediately
- Section 5751.11 - Failure to report or pay - annulment of privilege or franchise
- Section 5751.12 - Records, federal returns, and federal-state reconciliation computations
- Section 5751.20 - School district tangible property tax replacement fund
- Section 5751.21 - Payments to school districts for fixed-rate and fixed-sum levy losses
- Section 5751.22 - Distribution of fixed-sum payments to local taxing units
- Section 5751.23 - [Repealed]
- Section 5751.31 - Direct appeal on constitutional issues to supreme court
- Section 5751.40 - Application for qualifying certificate to be a qualified distribution center
- Section 5751.41 - Certification of uranium enrichment zone
- Section 5751.42 - Integrated supply chains
- Section 5751.50 - Claiming refundable and nonrefundable credits
- Section 5751.51 - Credit for qualified research expenses
- Section 5751.52 - Credit for qualified research and development loan payments
- Section 5751.53 - Credit against tax for amortizable net operating losses
- Section 5751.54 - Tax credit for commercial activities tax
- Section 5751.55 - Film and theater capital improvement tax credit
- Section 5751.98 - Order of credits - limitations - excess carried forward
- Section 5751.99 - Penalties