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Tax Library
OH
Ohio Revised Code
Title 57
Chapter 5751

Chapter 5751 - Commercial Activity Tax

Browse Chapter 5751 - Commercial Activity Tax

in: Chapter 5751 - Commercial Activity Tax

Previous Chapter 5749 - Severance Tax Next Chapter 5753 - Casinos and Sports Gaming

Section 5751.01 - Definitions Section 5751.02 - Commercial Activity Tax Levied on Taxable Gross Receipts Section 5751.03 - Commercial Activity Tax Rate - Computation Section 5751.04 - Registration of Taxpayer With Commissioner - Fee Section 5751.05 - Election as Calendar Year Taxpayer Section 5751.06 - Penalty for Late Filing or Delinquent Payment Section 5751.07 - Quarterly Payments - Electronic Filing of Returns - Penalty Section 5751.08 - Application for Refund to Taxpayer Section 5751.09 - Assessment Against Person Not Filing Return or Paying Tax Section 5751.10 - Disposal of Business or Assets - Tax Due Immediately Section 5751.011 - Consolidation of Related Taxpayers - Election - Requirements Section 5751.11 - Failure to Report or Pay - Annulment of Privilege or Franchise Section 5751.012 - Combined Taxpayer Groups - Registration Fee - Liability Section 5751.12 - Records, Federal Returns, and Federal-state Reconciliation Computations Section 5751.013 - Taxation of Property Transferred Into State Section 5751.014 - Joint and Several Liability Section 5751.20 - School District Tangible Property Tax Replacement Fund Section 5751.21 - Payments to School Districts for Fixed-rate and Fixed-sum Levy Losses Section 5751.22 - Distribution of Fixed-sum Payments to Local Taxing Units Section 5751.31 - Direct Appeal on Constitutional Issues to Supreme Court Section 5751.033 - Situsing of Gross Receipts to Ohio Section 5751.40 - Application for Qualifying Certificate to Be a Qualified Distribution Center Section 5751.41 - Certification of Uranium Enrichment Zone Section 5751.42 - Integrated Supply Chains Section 5751.50 - Claiming Refundable and Nonrefundable Credits Section 5751.051 - Filing of Tax Return Required - Minimum Interim Payment Section 5751.51 - Credit for Qualified Research Expenses Section 5751.052 - Megaproject Supplier Verification Section 5751.52 - Credit for Qualified Research and Development Loan Payments Section 5751.53 - Credit Against Tax for Amortizable Net Operating Losses Section 5751.54 - Tax Credit for Commercial Activities Tax Section 5751.081 - Application of Refund to Debt to State Section 5751.091 - Megaproject Supplier Exclusion Clawback Section 5751.98 - Order of Credits - Limitations - Excess Carried Forward Section 5751.99 - Penalties

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