| Severance Tax

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

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Section
5749.01

| Severance Tax Definitions.

Section
5749.02

| Imposing Tax on Severance of Natural Resources.

Section
5749.03

| Natural Resources Severed From an Exempt Domestic Well.

Section
5749.04

| Permit or Registration Required.

Section
5749.06

| Filing Returns for Each Calendar Quarter.

Section
5749.07

| Failure to File or Pay Tax.

Section
5749.08

| Refund of of Taxes Paid Illegally or Erroneously or Paid on an Illegal or Erroneous Assessment.

Section
5749.09

| Deducting Taxpayer's Indebtedness to State From Refund.

Section
5749.10

| Assessments for Taxes in Jeopardy.

Section
5749.11

| Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate.

Section
5749.12

| Nonresidents - Service of Process.

Section
5749.13

| Maintaining Records.

Section
5749.14

| Tax Commissioner - Additional Powers.

Section
5749.15

| Civil Penalties.

Section
5749.16

| Filing Incomplete, False, or Fraudulent Return.

Section
5749.17

| Information Provided to Natural Resources Department.

Section
5749.99

| Penalty.