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