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Ohio Revised Code

Chapter 5727

Public Utilities

5727.01Public utilities definitions 5727.02Persons excepted 5727.03Combined company to file separate report for each listed activity of company 5727.031Report by entity incidentally supplying electricity 5727.04Public utility or interexchange telecommunications company not exempt 5727.05Exemption of nonprofit and municipal corporations 5727.06Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner 5727.08Annual report 5727.10Assessment - hearing - correction 5727.11Method of valuation 5727.111Assessing at percentages of true value 5727.12Valuation and assessment of railroad properties 5727.14Apportionment of value of property of interstate railroad 5727.15Apportionment of value of taxable property of public utilities 5727.23Preliminary or amended assessment - petition for reassessment 5727.24Tax on gross receipts of natural gas company or combined electric and gas company 5727.241Credit against tax on natural gas or combined company 5727.25Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest 5727.26Assessment for failure to file return or pay amount due - judgment against company 5727.27Company to keep records - inspection of records 5727.28Refunds 5727.29Refundable credit calculation 5727.30Public utilities subject to annual excise tax 5727.31Annual statement of public utility - reports 5727.311Tax payments by electronic funds transfer 5727.32Contents of statement and reports 5727.33Ascertaining and determining gross receipts of certain companies 5727.331Tax reduction to be reflected in rates 5727.38Excise tax on gross receipts of certain public utilities 5727.42Collection of excise taxes; refunds; failure to pay taxes 5727.45Crediting of taxes and penalties to funds 5727.47Notice of assessment - petition for reassessment 5727.471Assessment for underpayment or overpayment of taxes by public utility 5727.48Extension of time 5727.49Monthly report of secretary of state - information provided by county auditors 5727.50Valuation if no report or erroneous information reported 5727.51Taxes on dissolution or retirement required to be paid 5727.53Action to recover taxes 5727.54Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes 5727.55Prohibition against doing business after cancellation of articles or certificate 5727.56Reinstatement of public utility - conditions - designation of agent 5727.57Petition for judgment for taxes - injunction - procedure - evidence 5727.58Quo warranto proceedings 5727.60Penalty for failure to make report 5727.61Affidavit denying unlawful political contributions 5727.62Payment of witness fees 5727.71Duty of officials of railroads to testify 5727.72Duty to testify or bring books or papers 5727.74Effect when tax charged invalid 5727.75Exemption on tangible personal property and real property of certain qualified energy projects 5727.76Exemption for tangible personal property transmitting electricity or natural gas in priority investment area 5727.80Kilowatt-hour tax definitions 5727.81Excise tax levied on electric distribution company 5727.811Excise tax levied on natural gas distribution company 5727.82Monthly return and payment of tax 5727.83Payment by electronic funds transfer 5727.84Crediting money in kilowatt-hour tax receipts fund 5727.85Payments from school district property tax replacement fund 5727.86Payments from local government property tax replacement fund 5727.88Administration of provisions 5727.89Failure to file return or pay tax, interest, or additional charge 5727.90Statute of limitations 5727.91Refunds 5727.92Keeping and preserving records 5727.93Registration 5727.94Tax statement provided to customers 5727.95Prohibited acts 5727.99Penalty