Ohio Chapter 5727 — Public Utilities
68 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5727.01— Public utilities definitions
- Ohio Rev. Code Ann. § 5727.02— Persons excepted
- Ohio Rev. Code Ann. § 5727.03— Combined company to file separate report for each listed activity of company
- Ohio Rev. Code Ann. § 5727.04— Public utility or interexchange telecommunications company not exempt
- Ohio Rev. Code Ann. § 5727.05— Exemption of nonprofit and municipal corporations
- Ohio Rev. Code Ann. § 5727.06— Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner
- Ohio Rev. Code Ann. § 5727.08— Annual report
- Ohio Rev. Code Ann. § 5727.10— Assessment - hearing - correction
- Ohio Rev. Code Ann. § 5727.11— Method of valuation
- Ohio Rev. Code Ann. § 5727.12— Valuation and assessment of railroad properties
- Ohio Rev. Code Ann. § 5727.14— Apportionment of value of property of interstate railroad
- Ohio Rev. Code Ann. § 5727.15— Apportionment of value of taxable property of public utilities
- Ohio Rev. Code Ann. § 5727.23— Preliminary or amended assessment - petition for reassessment
- Ohio Rev. Code Ann. § 5727.24— Tax on gross receipts of natural gas company or combined electric and gas company
- Ohio Rev. Code Ann. § 5727.25— Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest
- Ohio Rev. Code Ann. § 5727.26— Assessment for failure to file return or pay amount due - judgment against company
- Ohio Rev. Code Ann. § 5727.27— Company to keep records - inspection of records
- Ohio Rev. Code Ann. § 5727.28— Refunds
- Ohio Rev. Code Ann. § 5727.29— Refundable credit calculation
- Ohio Rev. Code Ann. § 5727.30— Public utilities subject to annual excise tax
- Ohio Rev. Code Ann. § 5727.031— Report by entity incidentally supplying electricity
- Ohio Rev. Code Ann. § 5727.31— Annual statement of public utility - reports
- Ohio Rev. Code Ann. § 5727.32— Contents of statement and reports
- Ohio Rev. Code Ann. § 5727.33— Ascertaining and determining gross receipts of certain companies
- Ohio Rev. Code Ann. § 5727.38— Excise tax on gross receipts of certain public utilities
- Ohio Rev. Code Ann. § 5727.42— Collection of excise taxes; refunds; failure to pay taxes
- Ohio Rev. Code Ann. § 5727.45— Crediting of taxes and penalties to funds
- Ohio Rev. Code Ann. § 5727.47— Notice of assessment - petition for reassessment
- Ohio Rev. Code Ann. § 5727.48— Extension of time
- Ohio Rev. Code Ann. § 5727.49— Monthly report of secretary of state - information provided by county auditors
- Ohio Rev. Code Ann. § 5727.50— Valuation if no report or erroneous information reported
- Ohio Rev. Code Ann. § 5727.51— Taxes on dissolution or retirement required to be paid
- Ohio Rev. Code Ann. § 5727.53— Action to recover taxes
- Ohio Rev. Code Ann. § 5727.54— Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes
- Ohio Rev. Code Ann. § 5727.55— Prohibition against doing business after cancellation of articles or certificate
- Ohio Rev. Code Ann. § 5727.56— Reinstatement of public utility - conditions - designation of agent
- Ohio Rev. Code Ann. § 5727.57— Petition for judgment for taxes - injunction - procedure - evidence
- Ohio Rev. Code Ann. § 5727.58— Quo warranto proceedings
- Ohio Rev. Code Ann. § 5727.60— Penalty for failure to make report
- Ohio Rev. Code Ann. § 5727.61— Affidavit denying unlawful political contributions
- Ohio Rev. Code Ann. § 5727.62— Payment of witness fees
- Ohio Rev. Code Ann. § 5727.71— Duty of officials of railroads to testify
- Ohio Rev. Code Ann. § 5727.72— Duty to testify or bring books or papers
- Ohio Rev. Code Ann. § 5727.74— Effect when tax charged invalid
- Ohio Rev. Code Ann. § 5727.75— Exemption on tangible personal property and real property of certain qualified energy projects
- Ohio Rev. Code Ann. § 5727.76— Exemption for tangible personal property transmitting electricity or natural gas in priority investment area
- Ohio Rev. Code Ann. § 5727.80— Kilowatt-hour tax definitions
- Ohio Rev. Code Ann. § 5727.81— Excise tax levied on electric distribution company
- Ohio Rev. Code Ann. § 5727.82— Monthly return and payment of tax
- Ohio Rev. Code Ann. § 5727.83— Payment by electronic funds transfer
- Ohio Rev. Code Ann. § 5727.84— Crediting money in kilowatt-hour tax receipts fund
- Ohio Rev. Code Ann. § 5727.85— Payments from school district property tax replacement fund
- Ohio Rev. Code Ann. § 5727.86— Payments from local government property tax replacement fund
- Ohio Rev. Code Ann. § 5727.88— Administration of provisions
- Ohio Rev. Code Ann. § 5727.89— Failure to file return or pay tax, interest, or additional charge
- Ohio Rev. Code Ann. § 5727.90— Statute of limitations
- Ohio Rev. Code Ann. § 5727.91— Refunds
- Ohio Rev. Code Ann. § 5727.92— Keeping and preserving records
- Ohio Rev. Code Ann. § 5727.93— Registration
- Ohio Rev. Code Ann. § 5727.94— Tax statement provided to customers
- Ohio Rev. Code Ann. § 5727.95— Prohibited acts
- Ohio Rev. Code Ann. § 5727.99— Penalty
- Ohio Rev. Code Ann. § 5727.111— Assessing at percentages of true value
- Ohio Rev. Code Ann. § 5727.241— Credit against tax on natural gas or combined company
- Ohio Rev. Code Ann. § 5727.311— Tax payments by electronic funds transfer
- Ohio Rev. Code Ann. § 5727.331— Tax reduction to be reflected in rates
- Ohio Rev. Code Ann. § 5727.471— Assessment for underpayment or overpayment of taxes by public utility
- Ohio Rev. Code Ann. § 5727.811— Excise tax levied on natural gas distribution company