us-oh/regs
Ohio Admin. Code § 5703-3-03
Filing of balance sheets; effect of repeal and reduction of listing percentage
Official textcodes.ohio.govlast amended
Taxpayers engaged in any business, profession or occupation conducted for gain, profit or income on their own account, and taxpayers or fiduciaries returning for estates or beneficial owners engaged in any business, profession or occupation conducted for gain, profit or income, who are required to file a personal property tax return shall file a balance sheet at the time of making return on appropriate forms prescribed by the department of taxation.
Last updated December 29, 2025 at 7:50 AM
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In this chapter (8 sections)
- 5703-3-01 · Property excepting oil, gas and water production plants
- 5703-3-02 · Oil, gas and water production plants
- 5703-3-03 · Filing of balance sheets; effect of repeal and reduction of…
- 5703-3-04 · Dates for listing taxable personal property
- 5703-3-10 · Tangible personal property tax; true value of depreciable…
- 5703-3-11 · Tangible personal property tax; "true value" or "302"…
- 5703-3-12 · Tangible personal property tax; true value; exhaustion…
- 5703-3-32 · Dealer in intangibles tax definition of "primarily"