Commercial Activity Tax | Midpage

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Ohio Revised Code

Chapter 5751

Commercial Activity Tax

5751.01Definitions 5751.011Consolidation of related taxpayers - election - requirements 5751.012Combined taxpayer groups - registration fee - liability 5751.013Taxation of property transferred into state 5751.014Joint and several liability 5751.02Commercial activity tax levied on taxable gross receipts 5751.03Commercial activity tax rate - computation 5751.033Situsing of gross receipts to Ohio 5751.04Registration of taxpayer with commissioner - fee 5751.05Election as calendar year taxpayer 5751.051Filing of tax return required - minimum interim payment 5751.052Megaproject supplier verification 5751.06Penalty for late filing or delinquent payment 5751.07Quarterly payments - electronic filing of returns - penalty 5751.08Application for refund to taxpayer 5751.081Application of refund to debt to state 5751.09Assessment against person not filing return or paying tax 5751.091Megaproject supplier exclusion clawback 5751.10Disposal of business or assets - tax due immediately 5751.11Failure to report or pay - annulment of privilege or franchise 5751.12Records, federal returns, and federal-state reconciliation computations 5751.20School district tangible property tax replacement fund 5751.21Payments to school districts for fixed-rate and fixed-sum levy losses 5751.22Distribution of fixed-sum payments to local taxing units 5751.31Direct appeal on constitutional issues to supreme court 5751.40Application for qualifying certificate to be a qualified distribution center 5751.41Certification of uranium enrichment zone 5751.42Integrated supply chains 5751.50Claiming refundable and nonrefundable credits 5751.51Credit for qualified research expenses 5751.52Credit for qualified research and development loan payments 5751.53Credit against tax for amortizable net operating losses 5751.54Tax credit for commercial activities tax 5751.98Order of credits - limitations - excess carried forward 5751.99Penalties