| Commercial Activity Tax

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

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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
5751.011

| Consolidation of Related Taxpayers - Election - Requirements.

Section
5751.012

| Combined Taxpayer Groups - Registration Fee - Liability.

Section
5751.013

| Taxation of Property Transferred Into State.

Section
5751.014

| Joint and Several Liability.

Section
5751.033

| Situsing of Gross Receipts to Ohio.

Section
5751.051

| Filing of Tax Return Required - Minimum Interim Payment.

Section
5751.052

Section 5751.052

Section
5751.081

| Application of Refund to Debt to State.

Section
5751.091

Section 5751.091

Section
5751.10

| Disposal of Business or Assets - Tax Due Immediately.

Section
5751.11

| Failure to Report or Pay - Annulment of Privilege or Franchise.

Section
5751.12

| Records, Federal Returns, and Federal-State Reconciliation Computations.

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
5751.40

| 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
5751.51

| Credit for Qualified Research Expenses.

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
5751.98

| Order of Credits - Limitations - Excess Carried Forward.

Section
5751.99

| Penalties.