Chapter
Municipal Taxation Of Electric Light Company Income
- Ohio Rev. Code Ann. § 5745.01— Municipal taxation of electric light company income definitions
- Ohio Rev. Code Ann. § 5745.02— Determining taxpayer's state net income and portion taxable by municipal corporation
- Ohio Rev. Code Ann. § 5745.03— Filing annual report and remitting tax due - extensions
- Ohio Rev. Code Ann. § 5745.04— Filing declaration of estimated taxes - remittance
- Ohio Rev. Code Ann. § 5745.05— Quarterly payments of amounts certified to municipal corporations
- Ohio Rev. Code Ann. § 5745.06— Nonrefundable credit for tax due from or paid by qualifying pass-through entity
- Ohio Rev. Code Ann. § 5745.07— Interest on unpaid taxes
- Ohio Rev. Code Ann. § 5745.08— Penalties assessed
- Ohio Rev. Code Ann. § 5745.09— Underpayments
- Ohio Rev. Code Ann. § 5745.11— Application for refund
- Ohio Rev. Code Ann. § 5745.12— Assessment for deficiencies
- Ohio Rev. Code Ann. § 5745.13— Adjustments to income apportionable to municipal corporation
- Ohio Rev. Code Ann. § 5745.14— Filing amended report based on adjustments to federal tax return
- Ohio Rev. Code Ann. § 5745.15— Maintaining records
- Ohio Rev. Code Ann. § 5745.16— Rules governing terms and conditions under which such reports or information shall be available for inspection
- Ohio Rev. Code Ann. § 5745.031— Written application to be a taxpayer
- Ohio Rev. Code Ann. § 5745.041— Paying taxes by electronic funds transfer