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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.