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Ohio Revised Code

Chapter 5749

Severance Tax

5749.01Severance tax definitions.5749.02Imposing tax on severance of natural resources.5749.03Natural resources severed from an exempt domestic well.5749.04Permit or registration required.5749.06Filing returns for each calendar quarter.5749.07Failure to file or pay tax.5749.08Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment.5749.09Deducting taxpayer's indebtedness to state from refund.5749.10Assessments for taxes in jeopardy.5749.11Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate.5749.12Nonresidents - service of process.5749.13Maintaining records.5749.14Tax commissioner - additional powers.5749.15Civil penalties.5749.16Filing incomplete, false, or fraudulent return.5749.17Information provided to natural resources department.5749.99Penalty.