Ohio Revised Code|Chapter 5725 | Financial Institutions; Dealers In Intangibles; Insurance Companies

Section 5725.01 | Financial institution - dealers in intangibles - insurance company definitions.

Section 5725.02 | Annual report.

Section 5725.03 | Return of deposits by financial institutions.

Section 5725.05 | Duty of tax commissioner to fix listing day for deposits - notice.

Section 5725.07 | Assessments by tax commissioner.

Section 5725.08 | Certificate of assessment of financial institutions - certificate of abatement.

Section 5725.09 | Tax commissioner to make report if financial institution fails to do so.

Section 5725.10 | Powers and duties of tax commissioner.

Section 5725.12 | Failure to make return - false statement - forfeiture.

Section 5725.13 | Taxable property of dealers in intangibles.

Section 5725.14 | Annual return of resources by dealer in intangibles - gross receipts - consolidated returns.

Section 5725.15 | Assessment for shares and capital of dealer in intangibles.

Section 5725.151 | Refundable tax credit for owner of RC 149.311 certificate.

Section 5725.16 | Certificate of assessment of dealers in intangibles; collection of taxes.

Section 5725.17 | Failure of dealer in intangibles to make report or pay tax.

Section 5725.18 | Annual franchise tax on the privilege of being an insurance company.

Section 5725.19 | Issuance of tax credits by Ohio venture capital authority.

Section 5725.20 | Certification to treasurer of state by superintendent of insurance.

Section 5725.21 | Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities.

Section 5725.22 | Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties.

Section 5725.221 | Interest charged for late filing.

Section 5725.222 | Application for tax refund by domestic insurance company.

Section 5725.23 | Action to recover delinquent taxes.

Section 5725.24 | Distribution of taxes collected.

Section 5725.25 | Tax on real estate of domestic insurance company.

Section 5725.26 | Tax on real estate of financial institutions and dealers in intangibles.

Section 5725.31 | Eligible employee training costs tax credit.

Section 5725.32 | Refundable credit against tax on domestic insurance company.

Section 5725.33 | New markets tax credit.

Section 5725.34 | Tax credit for insurance companies holding rehabilitation tax credit certificate.

Section 5725.35 | Transformational mixed use development tax credit.

Section 5725.98 | Order of claims for tax credits and offsets.

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