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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.