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Ohio Revised Code
| Taxation
| Public Utilities
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Section
5727.01
| Public Utilities Definitions.
Section
5727.02
| Persons Excepted.
Section
5727.03
| Combined Company to File Separate Report for Each Listed Activity of Company.
Section
5727.04
| Public Utility or Interexchange Telecommunications Company Not Exempt.
Section
5727.05
| Exemption of Nonprofit and Municipal Corporations.
Section
5727.06
| Taxable Property of Public Utility or Interexchange Telecommunications Company - Assessment by Tax Commissioner.
Section
5727.08
| Annual Report.
Section
5727.031
| Report by Entity Incidentally Supplying Electricity.
Section
5727.10
| Assessment - Hearing - Correction.
Section
5727.11
| Method of Valuation.
Section
5727.12
| Valuation and Assessment of Railroad Properties.
Section
5727.14
| Apportionment of Value of Property of Interstate Railroad.
Section
5727.15
| Apportionment of Value of Taxable Property of Public Utilities.
Section
5727.23
| Preliminary or Amended Assessment - Petition for Reassessment.
Section
5727.24
| Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company.
Section
5727.25
| Quarterly or Annual Returns Filed With Tax Payment - Additional Charges, Penalties, and Interest.
Section
5727.26
| Assessment for Failure to File Return or Pay Amount Due - Judgment Against Company.
Section
5727.27
| Company to Keep Records - Inspection of Records.
Section
5727.28
| Refunds.
Section
5727.29
| Refundable Credit Calculation.
Section
5727.30
| Public Utilities Subject to Annual Excise Tax.
Section
5727.31
| Annual Statement of Public Utility - Reports.
Section
5727.32
| Contents of Statement and Reports.
Section
5727.33
| Ascertaining and Determining Gross Receipts of Certain Companies.
Section
5727.38
| Excise Tax on Gross Receipts of Certain Public Utilities.
Section
5727.42
| Collection of Excise Taxes; Refunds; Failure to Pay Taxes.
Section
5727.45
| Crediting of Taxes and Penalties to Funds.
Section
5727.47
| Notice of Assessment - Petition for Reassessment.
Section
5727.48
| Extension of Time.
Section
5727.49
| Monthly Report of Secretary of State - Information Provided by County Auditors.
Section
5727.50
| Valuation if No Report or Erroneous Information Reported.
Section
5727.51
| Taxes on Dissolution or Retirement Required to Be Paid.
Section
5727.53
| Action to Recover Taxes.
Section
5727.54
| Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.
Section
5727.55
| Prohibition Against Doing Business After Cancellation of Articles or Certificate.
Section
5727.56
| Reinstatement of Public Utility - Conditions - Designation of Agent.
Section
5727.57
| Petition for Judgment for Taxes - Injunction - Procedure - Evidence.
Section
5727.58
| Quo Warranto Proceedings.
Section
5727.60
| Penalty for Failure to Make Report.
Section
5727.61
| Affidavit Denying Unlawful Political Contributions.
Section
5727.62
| Payment of Witness Fees.
Section
5727.71
| Duty of Officials of Railroads to Testify.
Section
5727.72
| Duty to Testify or Bring Books or Papers.
Section
5727.74
| Effect When Tax Charged Invalid.
Section
5727.75
| Exemption on Tangible Personal Property and Real Property of Certain Qualified Energy Projects.
Section
5727.80
| Kilowatt-Hour Tax Definitions.
Section
5727.81
| Excise Tax Levied on Electric Distribution Company.
Section
5727.82
| Monthly Return and Payment of Tax.
Section
5727.83
| Payment by Electronic Funds Transfer.
Section
5727.84
| Crediting Money in Kilowatt-Hour Tax Receipts Fund.
Section
5727.85
| Payments From School District Property Tax Replacement Fund.
Section
5727.86
| Payments From Local Government Property Tax Replacement Fund.
Section
5727.88
| Administration of Provisions.
Section
5727.89
| Failure to File Return or Pay Tax, Interest, or Additional Charge.
Section
5727.90
| Statute of Limitations.
Section
5727.91
| Refunds.
Section
5727.92
| Keeping and Preserving Records.
Section
5727.93
| Registration.
Section
5727.94
| Tax Statement Provided to Customers.
Section
5727.95
| Prohibited Acts.
Section
5727.99
| Penalty.
Section
5727.111
| Assessing at Percentages of True Value.
Section
5727.241
| Credit Against Tax on Natural Gas or Combined Company.
Section
5727.311
| Tax Payments by Electronic Funds Transfer.
Section
5727.331
| Tax Reduction to Be Reflected in Rates.
Section
5727.471
| Assessment for Underpayment or Overpayment of Taxes by Public Utility.
Section
5727.811
| Excise Tax Levied on Natural Gas Distribution Company.