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U.S. State Codes
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Ohio
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Title [57] LVII TAXATION
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Chapter 5749 - SEVERANCE TAX
Chapter 5749 - SEVERANCE TAX
Section 5749.01 - Severance tax definitions.
Section 5749.02 - Imposing tax on severance of natural resources.
Section 5749.021 - [Repealed].
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.