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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.