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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