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Ohio Revised Code

Chapter 5733

Corporation Franchise Tax

5733.01Tax charged against corporations 5733.02Annual taxpayer report and remittance - report on dissolution or withdrawal 5733.021Declaration of estimated tax report 5733.022Tax payment by electronic funds transfer 5733.03Annual report 5733.031Taxable year; method of accounting; amended report; additional payment or application for refund 5733.04Corporation franchise tax definitions 5733.041Net income defined for tax years 1984 to 1993 5733.042Computing net income of member of affiliated group 5733.05Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation 5733.051Allocating and apportioning of net income of corporation 5733.052Combining net incomes of corporations 5733.053Transferee corporation subject to transferor's tax liability 5733.054Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio 5733.055Deducting expenses and costs paid to related member 5733.056Determining value of issued and outstanding shares of stock 5733.057Ownership interest in pass-through entity 5733.058Adjusting for equity investment in an exempted investment 5733.059Allocating sales of electric transmission and distribution services 5733.0510Reducing net income for qualifying assets 5733.0511Net income for qualifying telephone company taxpayer 5733.06Computing tax 5733.061Credit allowed for investment in property used in refining or manufacturing 5733.064Credit for recycling and litter prevention program donations 5733.065Additional tax on corporations for privilege of manufacturing or selling litter stream products in state 5733.066Surcharge added to rates to fund recycling and litter prevention 5733.067Credit concerning subsidiaries; amended report; additional payment or application for refund 5733.068Credit allowed to member of qualifying affiliated group 5733.069Credit allowed for increase in export sales 5733.0610Credit for Ohio job creation 5733.0611Credit relating to tax on qualifying pass-through entities 5733.07Powers and duties of tax commissioner 5733.09Exempted companies 5733.10Exemption of municipal corporations 5733.11Failing to file or remit - filing incorrect report 5733.12Crediting of payments to funds - filing of refund application 5733.121Applying refund in partial satisfaction of debt 5733.13Extension of time to file report 5733.14Monthly report by secretary of state - access to records of county auditors 5733.16Organization of domestic and foreign corporations 5733.17Duty to make reports or pay taxes on dissolution or retirement 5733.20Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes 5733.21Prohibition against doing business after cancellation of articles or certificate 5733.22Reinstatement of corporation 5733.23Petition for judgment for taxes - injunction - procedure - evidence 5733.24Quo warranto proceedings 5733.26Interest on unpaid tax or refund 5733.261Qualifying refund overpayment - liability for interest or penalty 5733.27Affidavit denying unlawful political contributions 5733.28Failing to file complying report or pay tax 5733.29Underpayment of estimated tax 5733.31Credit for purchasing new manufacturing machinery or equipment - 18 month look back 5733.311Credit for purchasing new manufacturing machinery or equipment - 7 month look back 5733.32Credit for grape producing business purchasing qualifying property 5733.33Credit for purchasing new manufacturing machinery or equipment - installation before 12-31-2006 5733.34Credit for economic redevelopment of voluntary environmental clean-up site 5733.351Credit for qualified research expenses 5733.352Nonrefundable credit equal to borrower's qualified research and development loan payments 5733.36Credit for providing child care for children of employees 5733.37Credit for establishing child care center for children of employees 5733.38Credit for reimbursement of employee child care expenses 5733.39Credit for use of Ohio coal in coal-fired electric generating unit 5733.40Qualified pass-through entity definitions 5733.401Investment in pass-through entities 5733.402Exemption for pass-through entity distributing income and gain to investing entity 5733.41Tax on qualifying pass-through entity having at least one qualifying investor that is not individual 5733.42Credit for eligible employee training costs 5733.45Credit concerning qualifying dealer in intangibles 5733.47Refundable franchise tax credit for owner of RC 149.311 certificate 5733.49Issuance of tax credits by Ohio venture capital authority 5733.55Nonrefundable credit equal to amount of eligible nonrecurring 9-1-1 charges 5733.56Nonrefundable credit equal to cost incurred by company for providing telephone service program 5733.57Nonrefundable credit equal to product obtained by multiplying applicable percentage by applicable amount 5733.58Nonrefundable credit financial institution holding a qualified equity investment 5733.59Credit against tax for any corporation that is the certificate owner of a tax credit certificate 5733.98Order of claiming credits 5733.99Penalty