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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