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Ohio Revised Code
Title 57
Chapter 5726
Financial Institutions Tax
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5726.01
Definitions.
5726.02
Financial institution tax; purpose; amount.
5726.03
Report; remittance.
5726.04
Amount of tax.
5726.05
Apportionment factor.
5726.06
Estimated tax reports.
5726.07
Underpayment of estimated taxes.
5726.10
Enforcement of chapter.
5726.20
Assessments.
5726.21
Penalties.
5726.30
Refunds.
5726.31
Application of refund to debt to the state.
5726.32
Interest on unpaid taxes.
5726.33
Interest or penalty on qualifying refund overpayment.
5726.36
Notification of changes in ownership or applicability of chapter.
5726.40
Cancellation of authority to to business in Ohio.
5726.41
Penalty for continuing after cancellation.
5726.42
Reinstatement.
5726.43
Quo warranto action.
5726.50
Tax credits for job creation.
5726.52
Tax credit for historic building rehabilitation.
5726.53
Tax credit for venture capital loan loss.
5726.54
New markets tax credit.
5726.55
Motion picture production tax credit.
5726.56
Research and development tax credit.
5726.57
Nonrefundable credit for qualifying dealers in intangibles.
5726.58
State low-income housing tax credit.
5726.60
Tax credit for single-family housing development.
5726.61
Opportunity zone investment tax credit.
5726.62
Transformational mixed use development tax credit.
5726.98
Calculating tax due.
5726.99
Minimum and maximum fines.