| Corporation Franchise Tax

  1. Law
  2. Ohio Revised Code
  3. | Taxation
  4. | Corporation Franchise Tax

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Section
5733.01

| Tax Charged Against Corporations.

Section
5733.02

| Annual Taxpayer Report and Remittance - Report on Dissolution or Withdrawal.

Section
5733.03

| Annual Report.

Section
5733.04

| Corporation Franchise Tax Definitions.

Section
5733.05

| Determination of Value of Issued and Outstanding Stock and Intangible Property - Determination of Net Income of Corporation.

Section
5733.06

| Computing Tax.

Section
5733.07

| Powers and Duties of Tax Commissioner.

Section
5733.09

| Exempted Companies.

Section
5733.021

| Declaration of Estimated Tax Report.

Section
5733.022

| Tax Payment by Electronic Funds Transfer.

Section
5733.031

| Taxable Year; Method of Accounting; Amended Report; Additional Payment or Application for Refund.

Section
5733.041

| Net Income Defined for Tax Years 1984 to 1993.

Section
5733.042

| Computing Net Income of Member of Affiliated Group.

Section
5733.051

| Allocating and Apportioning of Net Income of Corporation.

Section
5733.052

| Combining Net Incomes of Corporations.

Section
5733.053

| Transferee Corporation Subject to Transferor's Tax Liability.

Section
5733.054

| Deduction or Addition Where Portion of Certain Gains or Losses Is Allocated or Apportioned to Ohio.

Section
5733.055

| Deducting Expenses and Costs Paid to Related Member.

Section
5733.056

| Determining Value of Issued and Outstanding Shares of Stock.

Section
5733.057

| Ownership Interest in Pass-Through Entity.

Section
5733.058

| Adjusting for Equity Investment in an Exempted Investment.

Section
5733.059

| Allocating Sales of Electric Transmission and Distribution Services.

Section
5733.061

| Credit Allowed for Investment in Property Used in Refining or Manufacturing.

Section
5733.064

| Credit for Recycling and Litter Prevention Program Donations.

Section
5733.065

| Additional Tax on Corporations for Privilege of Manufacturing or Selling Litter Stream Products in State.

Section
5733.066

| Surcharge Added to Rates to Fund Recycling and Litter Prevention.

Section
5733.067

| Credit Concerning Subsidiaries; Amended Report; Additional Payment or Application for Refund.

Section
5733.068

| Credit Allowed to Member of Qualifying Affiliated Group.

Section
5733.069

| Credit Allowed for Increase in Export Sales.

Section
5733.0510

| Reducing Net Income for Qualifying Assets.

Section
5733.0511

| Net Income for Qualifying Telephone Company Taxpayer.

Section
5733.0610

| Credit for Ohio Job Creation.

Section
5733.0611

| Credit Relating to Tax on Qualifying Pass-Through Entities.

Section
5733.10

| Exemption of Municipal Corporations.

Section
5733.11

| Failing to File or Remit - Filing Incorrect Report.

Section
5733.12

| Crediting of Payments to Funds - Filing of Refund Application.

Section
5733.13

| Extension of Time to File Report.

Section
5733.14

| Monthly Report by Secretary of State - Access to Records of County Auditors.

Section
5733.16

| Organization of Domestic and Foreign Corporations.

Section
5733.17

| Duty to Make Reports or Pay Taxes on Dissolution or Retirement.

Section
5733.20

| Cancellation of Articles of Incorporation or Certificate of Authority for Failure to Report or Pay Taxes.

Section
5733.21

| Prohibition Against Doing Business After Cancellation of Articles or Certificate.

Section
5733.22

| Reinstatement of Corporation.

Section
5733.23

| Petition for Judgment for Taxes - Injunction - Procedure - Evidence.

Section
5733.24

| Quo Warranto Proceedings.

Section
5733.26

| Interest on Unpaid Tax or Refund.

Section
5733.27

| Affidavit Denying Unlawful Political Contributions.

Section
5733.28

| Failing to File Complying Report or Pay Tax.

Section
5733.29

| Underpayment of Estimated Tax.

Section
5733.31

| Credit for Purchasing New Manufacturing Machinery or Equipment - 18 Month Look Back.

Section
5733.32

| Credit for Grape Producing Business Purchasing Qualifying Property.

Section
5733.33

| Credit for Purchasing New Manufacturing Machinery or Equipment - Installation Before 12-31-2006.

Section
5733.34

| Credit for Economic Redevelopment of Voluntary Environmental Clean-Up Site.

Section
5733.36

| Credit for Providing Day-Care for Children of Employees.

Section
5733.37

| Credit for Establishing Day-Care Center for Children of Employees.

Section
5733.38

| Credit for Reimbursement of Employee Day-Care Expenses.

Section
5733.39

| Credit for Use of Ohio Coal in Coal-Fired Electric Generating Unit.

Section
5733.40

| Qualified Pass-Through Entity Definitions.

Section
5733.41

| Tax on Qualifying Pass-Through Entity Having at Least One Qualifying Investor That Is Not Individual.

Section
5733.42

| Credit for Eligible Employee Training Costs.

Section
5733.44

| Credit for Cost of Equipping Multi-Wheel Agricultural Tractors With Lights and Reflectors.

Section
5733.45

| Credit Concerning Qualifying Dealer in Intangibles.

Section
5733.47

| Refundable Franchise Tax Credit for Owner of Rc 149.311 Certificate.

Section
5733.49

| Issuance of Tax Credits by Ohio Venture Capital Authority.

Section
5733.55

| Nonrefundable Credit Equal to Amount of Eligible Nonrecurring 9-1-1 Charges.

Section
5733.56

| Nonrefundable Credit Equal to Cost Incurred by Company for Providing Telephone Service Program.

Section
5733.57

| Nonrefundable Credit Equal to Product Obtained by Multiplying Applicable Percentage by Applicable Amount.

Section
5733.58

| Nonrefundable Credit Financial Institution Holding a Qualified Equity Investment.

Section
5733.59

| Credit Against Tax for Any Corporation That Is the Certificate Owner of a Tax Credit Certificate.

Section
5733.98

| Order of Claiming Credits.

Section
5733.99

| Penalty.

Section
5733.121

| Applying Refund in Partial Satisfaction of Debt.

Section
5733.261

| Qualifying Refund Overpayment - Liability for Interest or Penalty.

Section
5733.311

| Credit for Purchasing New Manufacturing Machinery or Equipment - 7 Month Look Back.

Section
5733.351

| Credit for Qualified Research Expenses.

Section
5733.352

| Nonrefundable Credit Equal to Borrower's Qualified Research and Development Loan Payments.

Section
5733.401

| Investment in Pass-Through Entities.

Section
5733.402

| Exemption for Pass-Through Entity Distributing Income and Gain to Investing Entity.