Financial Institutions; Dealers In Intangibles; Insurance Companies | Midpage

Collections
Ohio Revised Code

Chapter 5725

Financial Institutions; Dealers In Intangibles; Insurance Companies

5725.01Financial institution - dealers in intangibles - insurance company definitions 5725.02Annual report 5725.03Return of deposits by financial institutions 5725.05Duty of tax commissioner to fix listing day for deposits - notice 5725.07Assessments by tax commissioner 5725.08Certificate of assessment of financial institutions - certificate of abatement 5725.09Tax commissioner to make report if financial institution fails to do so 5725.10Powers and duties of tax commissioner 5725.12Failure to make return - false statement - forfeiture 5725.13Taxable property of dealers in intangibles 5725.14Annual return of resources by dealer in intangibles - gross receipts - consolidated returns 5725.15Assessment for shares and capital of dealer in intangibles 5725.151Refundable tax credit for owner of RC 149.311 certificate 5725.16Certificate of assessment of dealers in intangibles; collection of taxes 5725.17Failure of dealer in intangibles to make report or pay tax 5725.18Annual franchise tax on the privilege of being an insurance company 5725.19Issuance of tax credits by Ohio venture capital authority 5725.20Certification to treasurer of state by superintendent of insurance 5725.21Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities 5725.22Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties 5725.221Interest charged for late filing 5725.222Application for tax refund by domestic insurance company 5725.23Action to recover delinquent taxes 5725.24Distribution of taxes collected 5725.25Tax on real estate of domestic insurance company 5725.26Tax on real estate of financial institutions and dealers in intangibles 5725.31Eligible employee training costs tax credit 5725.32Refundable credit against tax on domestic insurance company 5725.33New markets tax credit 5725.34Tax credit for insurance companies holding rehabilitation tax credit certificate 5725.35Transformational mixed use development tax credit 5725.36State low-income housing tax credit 5725.37Tax credit for single-family housing development 5725.38Opportunity zone investment tax credit 5725.98Order of claims for tax credits and offsets