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Ohio Revised Code

Chapter 5745

Municipal Taxation Of Electric Light Company Income

5745.01Municipal taxation of electric light company income definitions.5745.02Determining taxpayer's state net income and portion taxable by municipal corporation.5745.03Filing annual report and remitting tax due - extensions.5745.031Written application to be a taxpayer.5745.04Filing declaration of estimated taxes - remittance.5745.041Paying taxes by electronic funds transfer.5745.05Quarterly payments of amounts certified to municipal corporations.5745.06Nonrefundable credit for tax due from or paid by qualifying pass-through entity.5745.07Interest on unpaid taxes.5745.08Penalties assessed.5745.09Underpayments.5745.11Application for refund.5745.12Assessment for deficiencies.5745.13Adjustments to income apportionable to municipal corporation.5745.14Filing amended report based on adjustments to federal tax return.5745.15Maintaining records.5745.16Rules governing terms and conditions under which such reports or information shall be available for inspection.