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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 5751 - COMMERCIAL ACTIVITY TAX
Chapter 5751 - COMMERCIAL ACTIVITY TAX
Section 5751.01 - Definitions.
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 5751.02 - Commercial activity tax levied on taxable gross receipts.
Section 5751.03 - Commercial activity tax rate - computation.
Section 5751.031 - [Repealed].
Section 5751.032 - [Repealed].
Section 5751.033 - Situsing of gross receipts to Ohio.
Section 5751.04 - Registration of taxpayer with commissioner - fee.
Section 5751.05 - Election as calendar year taxpayer.
Section 5751.051 - Filing of tax return required - minimum interim payment.
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 5751.081 - Application of refund to debt to state.
Section 5751.09 - Assessment against person not filing return or paying tax.
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 5751.23 - Deduction of county administrative fee losses.
Section 5751.31 - Direct appeal on constitutional issues to supreme court.
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.