Ohio Chapter 5751 — Commercial Activity Tax
35 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5751.01— Definitions
- Ohio Rev. Code Ann. § 5751.02— Commercial activity tax levied on taxable gross receipts
- Ohio Rev. Code Ann. § 5751.03— Commercial activity tax rate - computation
- Ohio Rev. Code Ann. § 5751.04— Registration of taxpayer with commissioner - fee
- Ohio Rev. Code Ann. § 5751.05— Election as calendar year taxpayer
- Ohio Rev. Code Ann. § 5751.06— Penalty for late filing or delinquent payment
- Ohio Rev. Code Ann. § 5751.07— Quarterly payments - electronic filing of returns - penalty
- Ohio Rev. Code Ann. § 5751.08— Application for refund to taxpayer
- Ohio Rev. Code Ann. § 5751.09— Assessment against person not filing return or paying tax
- Ohio Rev. Code Ann. § 5751.10— Disposal of business or assets - tax due immediately
- Ohio Rev. Code Ann. § 5751.011— Consolidation of related taxpayers - election - requirements
- Ohio Rev. Code Ann. § 5751.11— Failure to report or pay - annulment of privilege or franchise
- Ohio Rev. Code Ann. § 5751.012— Combined taxpayer groups - registration fee - liability
- Ohio Rev. Code Ann. § 5751.12— Records, federal returns, and federal-state reconciliation computations
- Ohio Rev. Code Ann. § 5751.013— Taxation of property transferred into state
- Ohio Rev. Code Ann. § 5751.014— Joint and several liability
- Ohio Rev. Code Ann. § 5751.20— School district tangible property tax replacement fund
- Ohio Rev. Code Ann. § 5751.21— Payments to school districts for fixed-rate and fixed-sum levy losses
- Ohio Rev. Code Ann. § 5751.22— Distribution of fixed-sum payments to local taxing units
- Ohio Rev. Code Ann. § 5751.31— Direct appeal on constitutional issues to supreme court
- Ohio Rev. Code Ann. § 5751.033— Situsing of gross receipts to Ohio
- Ohio Rev. Code Ann. § 5751.40— Application for qualifying certificate to be a qualified distribution center
- Ohio Rev. Code Ann. § 5751.41— Certification of uranium enrichment zone
- Ohio Rev. Code Ann. § 5751.42— Integrated supply chains
- Ohio Rev. Code Ann. § 5751.50— Claiming refundable and nonrefundable credits
- Ohio Rev. Code Ann. § 5751.051— Filing of tax return required - minimum interim payment
- Ohio Rev. Code Ann. § 5751.51— Credit for qualified research expenses
- Ohio Rev. Code Ann. § 5751.052— Megaproject supplier verification
- Ohio Rev. Code Ann. § 5751.52— Credit for qualified research and development loan payments
- Ohio Rev. Code Ann. § 5751.53— Credit against tax for amortizable net operating losses
- Ohio Rev. Code Ann. § 5751.54— Tax credit for commercial activities tax
- Ohio Rev. Code Ann. § 5751.081— Application of refund to debt to state
- Ohio Rev. Code Ann. § 5751.091— Megaproject supplier exclusion clawback
- Ohio Rev. Code Ann. § 5751.98— Order of credits - limitations - excess carried forward
- Ohio Rev. Code Ann. § 5751.99— Penalties