Ohio Revised Code|Chapter 5751 | Commercial Activity Tax

Section 5751.01 | Definitions.

Section 5751.011 | Consolidation of related taxpayers - election - requirements.

Section 5751.012 | Combined taxpayer groups - registration fee - liability.

Section 5751.013 | Taxation of property transferred into state.

Section 5751.014 | Joint and several liability.

Section 5751.02 | Commercial activity tax levied on taxable gross receipts.

Section 5751.03 | Commercial activity tax rate - computation.

Section 5751.033 | Situsing of gross receipts to Ohio.

Section 5751.04 | Registration of taxpayer with commissioner - fee.

Section 5751.05 | Election as calendar year taxpayer.

Section 5751.051 | Filing of tax return required - minimum interim payment.

Section 5751.052 | Megaproject supplier verification.

Section 5751.06 | Penalty for late filing or delinquent payment.

Section 5751.07 | Quarterly payments - electronic filing of returns - penalty.

Section 5751.08 | Application for refund to taxpayer.

Section 5751.081 | Application of refund to debt to state.

Section 5751.09 | Assessment against person not filing return or paying tax.

Section 5751.091 | Megaproject supplier exclusion clawback.

Section 5751.10 | Disposal of business or assets - tax due immediately.

Section 5751.11 | Failure to report or pay - annulment of privilege or franchise.

Section 5751.12 | Records, federal returns, and federal-state reconciliation computations.

Section 5751.20 | School district tangible property tax replacement fund.

Section 5751.21 | Payments to school districts for fixed-rate and fixed-sum levy losses.

Section 5751.22 | Distribution of fixed-sum payments to local taxing units.

Section 5751.31 | Direct appeal on constitutional issues to supreme court.

Section 5751.40 | Application for qualifying certificate to be a qualified distribution center.

Section 5751.41 | Certification of uranium enrichment zone.

Section 5751.42 | Integrated supply chains.

Section 5751.50 | Claiming refundable and nonrefundable credits.

Section 5751.51 | Credit for qualified research expenses.

Section 5751.52 | Credit for qualified research and development loan payments.

Section 5751.53 | Credit against tax for amortizable net operating losses.

Section 5751.54 | Tax credit for commercial activities tax.

Section 5751.98 | Order of credits - limitations - excess carried forward.

Section 5751.99 | Penalties.

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