Ohio Chapter 5733 — Corporation Franchise Tax

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Ohio Rev. Code Ann. § 5733.01— Tax charged against corporations
Ohio Rev. Code Ann. § 5733.02— Annual taxpayer report and remittance - report on dissolution or withdrawal
Ohio Rev. Code Ann. § 5733.03— Annual report
Ohio Rev. Code Ann. § 5733.04— Corporation franchise tax definitions
Ohio Rev. Code Ann. § 5733.05— Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation
Ohio Rev. Code Ann. § 5733.06— Computing tax
Ohio Rev. Code Ann. § 5733.07— Powers and duties of tax commissioner
Ohio Rev. Code Ann. § 5733.09— Exempted companies
Ohio Rev. Code Ann. § 5733.10— Exemption of municipal corporations
Ohio Rev. Code Ann. § 5733.11— Failing to file or remit - filing incorrect report
Ohio Rev. Code Ann. § 5733.12— Crediting of payments to funds - filing of refund application
Ohio Rev. Code Ann. § 5733.13— Extension of time to file report
Ohio Rev. Code Ann. § 5733.14— Monthly report by secretary of state - access to records of county auditors
Ohio Rev. Code Ann. § 5733.16— Organization of domestic and foreign corporations
Ohio Rev. Code Ann. § 5733.17— Duty to make reports or pay taxes on dissolution or retirement
Ohio Rev. Code Ann. § 5733.20— Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes
Ohio Rev. Code Ann. § 5733.021— Declaration of estimated tax report
Ohio Rev. Code Ann. § 5733.21— Prohibition against doing business after cancellation of articles or certificate
Ohio Rev. Code Ann. § 5733.022— Tax payment by electronic funds transfer
Ohio Rev. Code Ann. § 5733.22— Reinstatement of corporation
Ohio Rev. Code Ann. § 5733.23— Petition for judgment for taxes - injunction - procedure - evidence
Ohio Rev. Code Ann. § 5733.24— Quo warranto proceedings
Ohio Rev. Code Ann. § 5733.26— Interest on unpaid tax or refund
Ohio Rev. Code Ann. § 5733.27— Affidavit denying unlawful political contributions
Ohio Rev. Code Ann. § 5733.28— Failing to file complying report or pay tax
Ohio Rev. Code Ann. § 5733.29— Underpayment of estimated tax
Ohio Rev. Code Ann. § 5733.031— Taxable year; method of accounting; amended report; additional payment or application for refund
Ohio Rev. Code Ann. § 5733.31— Credit for purchasing new manufacturing machinery or equipment - 18 month look back
Ohio Rev. Code Ann. § 5733.32— Credit for grape producing business purchasing qualifying property
Ohio Rev. Code Ann. § 5733.33— Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006
Ohio Rev. Code Ann. § 5733.34— Credit for economic redevelopment of voluntary environmental clean-up site
Ohio Rev. Code Ann. § 5733.36— Credit for providing child care for children of employees
Ohio Rev. Code Ann. § 5733.37— Credit for establishing child care center for children of employees
Ohio Rev. Code Ann. § 5733.38— Credit for reimbursement of employee child care expenses
Ohio Rev. Code Ann. § 5733.39— Credit for use of Ohio coal in coal-fired electric generating unit
Ohio Rev. Code Ann. § 5733.40— Qualified pass-through entity definitions
Ohio Rev. Code Ann. § 5733.041— Net income defined for tax years 1984 to 1993
Ohio Rev. Code Ann. § 5733.41— Tax on qualifying pass-through entity having at least one qualifying investor that is not individual
Ohio Rev. Code Ann. § 5733.042— Computing net income of member of affiliated group
Ohio Rev. Code Ann. § 5733.42— Credit for eligible employee training costs
Ohio Rev. Code Ann. § 5733.45— Credit concerning qualifying dealer in intangibles
Ohio Rev. Code Ann. § 5733.47— Refundable franchise tax credit for owner of RC 149.311 certificate
Ohio Rev. Code Ann. § 5733.49— Issuance of tax credits by Ohio venture capital authority
Ohio Rev. Code Ann. § 5733.051— Allocating and apportioning of net income of corporation
Ohio Rev. Code Ann. § 5733.052— Combining net incomes of corporations
Ohio Rev. Code Ann. § 5733.053— Transferee corporation subject to transferor's tax liability
Ohio Rev. Code Ann. § 5733.054— Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio
Ohio Rev. Code Ann. § 5733.055— Deducting expenses and costs paid to related member
Ohio Rev. Code Ann. § 5733.55— Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges
Ohio Rev. Code Ann. § 5733.056— Determining value of issued and outstanding shares of stock
Ohio Rev. Code Ann. § 5733.56— Nonrefundable credit equal to cost incurred by company for providing telephone service program
Ohio Rev. Code Ann. § 5733.057— Ownership interest in pass-through entity
Ohio Rev. Code Ann. § 5733.57— Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount
Ohio Rev. Code Ann. § 5733.058— Adjusting for equity investment in an exempted investment
Ohio Rev. Code Ann. § 5733.58— Nonrefundable credit financial institution holding a qualified equity investment
Ohio Rev. Code Ann. § 5733.059— Allocating sales of electric transmission and distribution services
Ohio Rev. Code Ann. § 5733.59— Credit against tax for any corporation that is the certificate owner of a tax credit certificate
Ohio Rev. Code Ann. § 5733.061— Credit allowed for investment in property used in refining or manufacturing
Ohio Rev. Code Ann. § 5733.064— Credit for recycling and litter prevention program donations
Ohio Rev. Code Ann. § 5733.065— Additional tax on corporations for privilege of manufacturing or selling litter stream products in state
Ohio Rev. Code Ann. § 5733.066— Surcharge added to rates to fund recycling and litter prevention
Ohio Rev. Code Ann. § 5733.067— Credit concerning subsidiaries; amended report; additional payment or application for refund
Ohio Rev. Code Ann. § 5733.068— Credit allowed to member of qualifying affiliated group
Ohio Rev. Code Ann. § 5733.069— Credit allowed for increase in export sales
Ohio Rev. Code Ann. § 5733.98— Order of claiming credits
Ohio Rev. Code Ann. § 5733.99— Penalty
Ohio Rev. Code Ann. § 5733.121— Applying refund in partial satisfaction of debt
Ohio Rev. Code Ann. § 5733.261— Qualifying refund overpayment - liability for interest or penalty
Ohio Rev. Code Ann. § 5733.311— Credit for purchasing new manufacturing machinery or equipment - 7 month look back
Ohio Rev. Code Ann. § 5733.351— Credit for qualified research expenses
Ohio Rev. Code Ann. § 5733.352— Nonrefundable credit equal to borrower's qualified research and development loan payments
Ohio Rev. Code Ann. § 5733.401— Investment in pass-through entities
Ohio Rev. Code Ann. § 5733.402— Exemption for pass-through entity distributing income and gain to investing entity
Ohio Rev. Code Ann. § 5733.0510— Reducing net income for qualifying assets
Ohio Rev. Code Ann. § 5733.0511— Net income for qualifying telephone company taxpayer
Ohio Rev. Code Ann. § 5733.0610— Credit for Ohio job creation
Ohio Rev. Code Ann. § 5733.0611— Credit relating to tax on qualifying pass-through entities