us-oh/stat
Chapter 5701 — Definitions
- 5701.01 Person defined
- 5701.02 Real property definitions
- 5701.03 Personal property and business fixture defined
- 5701.04 Money defined
- 5701.05 Deposits defined
- 5701.06 Investments defined
- 5701.07 Credits, current accounts, prepaid items defined
- 5701.08 Used in business, business defined
- 5701.09 Other taxable intangibles, other intangible property defined
- 5701.10 Income yield defined
- 5701.11 References to Internal Revenue Code - election of taxable year
- 5701.12 References to consolidated reports of condition and income or call report; references to FR Y-9
- 5701.13 Home for the aged defined
- 5701.14 Entity operating with nonprofit purpose defined - single member LLC
Chapter 5703 — Department Of Taxation
- 5703.01 Department of taxation composition
- 5703.02 Board of tax appeals - powers and duties
- 5703.03 Appointment of members of board of tax appeals - terms of office
- 5703.04 Tax commissioner - powers, duties and immunity
- 5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement
- 5703.06 Claims - compromise or installment payment agreement - innocent spouse relief
- 5703.07 Bond of tax commissioner - duty to devote entire time to office
- 5703.08 Employee's bonds
- 5703.09 Compensation of board members
- 5703.10 Place of office - branch offices
- 5703.11 Business hours
- 5703.12 Annual report
- 5703.13 Quorum - orders
- 5703.14 Review of rules
- 5703.15 Designation of actions
- 5703.16 Rules and regulations
- 5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager
- 5703.18 Procedural powers of commissioner and agents
- 5703.19 Right of tax commissioner to inspect books of taxpayer - penalty
- 5703.20 Power to require production of books by order or subpoena
- 5703.021 Small claims docket within board of tax appeals
- 5703.21 Prohibition against divulging information - information acquired as result of audit
- 5703.22 Decisions of department
- 5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings
- 5703.24 Action for damages by taxpayer
- 5703.25 Returns, claims, and reports need not be sworn to - perjury statement
- 5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document
- 5703.27 Duty to answer questions
- 5703.28 Contempt proceedings for disobedience
- 5703.29 Fees of officers and witnesses
- 5703.30 Payment of expenses and witness fees
- 5703.031 Enforcement of board of tax appeals orders
- 5703.31 Appearance of officers - payment of expenses
- 5703.32 Depositions
- 5703.33 Copy of testimony to be received in evidence
- 5703.34 Compulsory testimony - privilege against prosecution
- 5703.35 Furnishing of blanks - extension of time for filing reports
- 5703.36 Commissioner to obtain information
- 5703.37 Service of notice or order
- 5703.38 Denial of injunction
- 5703.39 Writ of mandamus - injunction
- 5703.40 Interchange of information with other states, United States or Canada
- 5703.41 Interchange of information between tax commissioner and other officers
- 5703.42 Annual report
- 5703.43 Duty of agents to report and testify
- 5703.44 Forfeiture for ordering agent to violate law
- 5703.45 Agent's acts imputed to principal
- 5703.46 Each day's failure to comply a separate offense
- 5703.47 Definition of federal short term rate
- 5703.48 Report describing effect of tax expenditures, property tax exemptions on general revenue fund
- 5703.49 Internet site for tax information
- 5703.50 Taxpayer rights definitions
- 5703.051 Procedure for certificate of abatement
- 5703.51 Written information and instructions for taxpayers
- 5703.052 Tax refund fund
- 5703.52 Problem resolution officers - continuing education - evaluating employees
- 5703.053 What constitutes timely filing
- 5703.53 Opinions on prospective tax liability
- 5703.054 Form of filing required documents
- 5703.54 Action for damages by taxpayer
- 5703.055 Rounding fractional parts of dollar
- 5703.55 Display of social security number
- 5703.056 Mailing terms; delivery services; date or receipt
- 5703.56 Sham transactions
- 5703.057 Commissioner may require identifying information
- 5703.058 Deposit of tax payments within 30 days of receipt
- 5703.58 Time limit for assessments - extension by lawful stay
- 5703.059 Electronic or telephonic tax filing
- 5703.60 Petition for reassessment
- 5703.061 Cancellation of debts under $50
- 5703.65 Central sales and use tax registration system not to be used for other taxes
- 5703.70 Refund application procedures
- 5703.75 Taxes and refunds under one dollar
- 5703.76 Electronic fund transfers for political subdivisions
- 5703.77 Credit account balances
- 5703.80 Property tax administration fund
- 5703.081 Discipline of department employee failing to comply with tax laws
- 5703.82 Tax discovery data system
- 5703.83 Property tax relief screening system
- 5703.85 Quarterly report by tax commissioner
- 5703.90 Assessments for the unpaid taxes
- 5703.91 Failure of corporation to report or pay taxes or fees
- 5703.92 Exercising powers after articles of incorporation or certificate of authority canceled; penalty
- 5703.93 Reinstatement after cancellation
- 5703.94 Qualifications for out-of-state disaster business or employee
- 5703.99 Penalty
- 5703.211 Rules for tracking database searches
- 5703.261 Payment with nonnegotiable or dishonored instrument - penalty
- 5703.262 Commissioner may designate documents that must be signed by preparers - penalties
- 5703.263 Prohibited conduct by tax preparer; power of commissioner
- 5703.371 Foreign corporations - designation of secretary of state as agent
- 5703.0510 Claiming tax credits; required documentation
Chapter 5705 — Tax Levy Law
- 5705.01 Tax levy law definitions
- 5705.02 Ten-mill limitation
- 5705.03 Authorization to levy taxes - collection
- 5705.04 Division of taxes levied
- 5705.05 Purpose and intent of general levy for current expenses
- 5705.06 Special levies without vote of the people within ten-mill limitation
- 5705.07 Levies in excess of ten-mill limitation
- 5705.08 Certification by fiscal officer
- 5705.09 Establishment of funds
- 5705.10 Use of revenues
- 5705.11 Distribution of revenue derived from federal government
- 5705.12 Approval to establish special funds
- 5705.13 Reserve balance accounts - special revenue fund - capital projects fund
- 5705.14 Transfer of funds
- 5705.15 Transfer of public funds - exceptions
- 5705.16 Resolution for transfer of funds; petition; approval or disapproval by tax commissioner
- 5705.17 School district carryover balance ballot language
- 5705.18 Charter prevails over ten-mill limitation - calculation of tax rate
- 5705.19 Resolution relative to tax levy in excess of ten-mill limitation
- 5705.20 Special levy for tuberculosis treatment or clinics
- 5705.21 Special election on additional school district levy
- 5705.22 Additional levy for county hospitals
- 5705.23 Special levy for public library - resolution - submission to electors
- 5705.24 County tax levy for support of children services
- 5705.25 Submission of proposed levy - notice of election - form of ballot - certification
- 5705.26 Majority vote necessary for levies
- 5705.27 County budget commission
- 5705.28 Adoption of tax budget - procedure for participation by public library trustees
- 5705.29 Contents of tax budget - contingency reserve balance - spending reserve
- 5705.30 Public inspection of budget - hearing - notice - submission to county auditor
- 5705.31 Approval of levies by budget commission - minimum levy
- 5705.32 Budget commission to adjust amounts required - revision of estimate - distribution - hearing
- 5705.33 Reduction of operating levy
- 5705.34 Certification of tax levy - revision of budget
- 5705.35 Contents of certification
- 5705.36 Certification of available revenue - additional revenue - amended official certificate
- 5705.37 Appeal to board of tax appeals
- 5705.38 Annual appropriation measures - classification
- 5705.39 Appropriations limited by estimated revenue
- 5705.40 Amending or supplementing appropriation ordinance - transfer - unencumbered balance - appropriation for contingencies
- 5705.41 Restriction upon appropriation and expenditure of money
- 5705.42 Grants by United States government
- 5705.43 Improvements paid by special assessments
- 5705.44 Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings
- 5705.45 Liability for wrongful payments from public funds - enforcement
- 5705.46 Payment of current payrolls
- 5705.47 Existing actions or proceedings
- 5705.48 Joint budget commission - adjustment of tax rate
- 5705.49 Subdivision's power to tax - limitation
- 5705.50 Subdivisions may expend local funds for real property inventory
- 5705.51 Indirect debt limitation
- 5705.55 Resolution regarding tax levy in excess of limitation by board of lake facilities authority
- 5705.60 Fixed-sum levy rate adjustment
- 5705.61 Tax on use, lease or occupancy of public real property not used for public purpose
- 5705.62 Payment of tax
- 5705.63 Distributing tax revenue
- 5705.71 County levy for senior citizens services or facilities
- 5705.72 Levy of tax in excess of limitation for transportation services
- 5705.091 County developmental disabilities general fund - capital fund - medicaid reserve fund
- 5705.121 Other special funds
- 5705.131 Nonexpendable trust fund
- 5705.132 Reserve balance account for other purposes
- 5705.191 Levy in excess of ten-mill limitation - political subdivisions other than schools
- 5705.193 County anticipation notes for permanent improvement or class of permanent improvements
- 5705.194 Levy in excess of ten-mill limitation - schools
- 5705.195 Fixed-sum levy: calculation of millage and term
- 5705.196 Fixed-sum levy: submission of question to electors
- 5705.197 Fixed-sum levy: form of ballot
- 5705.198 Tax levy by joint recreation district
- 5705.199 School levy in excess of ten-mill limitation
- 5705.212 School levy of up to five incremental taxes
- 5705.213 Special school district election on levy for current expenses - renewal levy
- 5705.214 Frequency of school district elections
- 5705.215 County school financing district levy
- 5705.216 Issuing additional anticipation notes for school purposes
- 5705.217 Holding special elections on additional tax for school district purposes
- 5705.218 Holding special elections on general obligation bonds for school district purposes
- 5705.219 Conversion of existing levies imposed for the purpose of current expenses into a levy raising a specified amount of tax money
- 5705.221 Additional levy for county alcohol, drug addiction, and mental health programs
- 5705.222 Additional levy for county developmental disabilities programs
- 5705.233 General obligation bonds for permanent improvements to criminal justice facilities
- 5705.251 Election on incremental taxes for schools
- 5705.252 Election on transportation services
- 5705.261 Election on decrease of an increased rate of levy approved for a continuing period of time
- 5705.281 Waiving requirement of adoption of tax budget
- 5705.311 Application of levy to annexed territory
- 5705.312 Increasing minimum levy to pay debt service
- 5705.313 Permitting property tax rate reduction when county sales tax increased
- 5705.314 Conducting public hearing on proposed school levy
- 5705.315 Effect of annexation on minimum municipal and township levies
- 5705.316 Inflation limitation on levies within the ten-mill limitation
- 5705.321 Alternative method of apportionment
- 5705.322 Reducing taxing authority of counties in connection with developmental disabilities general fund
- 5705.341 Right of appeal
- 5705.391 Board of education revenues and expenditures report
- 5705.392 County spending plan
- 5705.411 Anticipated proceeds from levy for permanent improvement are deemed appropriated
- 5705.412 Certificate of revenue required for school district expenditures
- 5705.2110 Certification of tax amount
- 5705.2111 Proposal for levy in excess of limitation
- 5705.2112 Tax levy to fund acquisition of classroom facilities that benefit the qualifying partnership
- 5705.2113 Levy of tax in excess of ten mill limitation for purpose of acquiring classroom facilities and necessary appurtenances
- 5705.2114 Career-technical cooperative education district levy
Chapter 5707 — County Taxes
- 5707.01 Annual tax levy
- 5707.02 Tax levy for judicial and court fund
- 5707.03 Tax levy on property on intangible property tax list - rates
- 5707.04 Tax levy on intangible property on classified tax list - rates
- 5707.07 Levy to pay bonds given for railroad subscription
- 5707.08 Authority to create county, township, or municipal forests - tax levy
- 5707.031 Tax credit certificate against tax on intangibles dealer
Chapter 5709 — Taxable Property - Exemptions
- 5709.01 Taxable property entered on general tax list and duplicate
- 5709.02 Taxable property to be entered on classified tax list and duplicate
- 5709.03 Fixing situs of certain classes of property within or without this state
- 5709.04 Exemption of intangible property
- 5709.05 When former public lands become taxable
- 5709.06 Valuation, special assessment, and issuance of notes relative to public land under lease renewable forever
- 5709.07 Exemption of schools, churches, and colleges
- 5709.08 Exemption of government and public property
- 5709.09 Exemption of nature preserves and environmental projects
- 5709.10 Exemption of public property
- 5709.11 Exemption of municipal utility works
- 5709.12 Exemption of property used for public or charitable purposes
- 5709.13 Exemption of property used as children's homes
- 5709.14 Exemption of graveyards
- 5709.15 Exemption of veterans funds and monuments
- 5709.16 Exemption of monuments and memorials
- 5709.17 Exemption of property of memorial or cemetery associations or veterans' organizations
- 5709.18 Exemption of prehistoric earthworks or historic buildings
- 5709.19 Deduction for domestic animals
- 5709.20 Air or noise pollution control certificate - definitions
- 5709.21 Air or noise pollution control certificate
- 5709.22 Tax commissioner - powers and duties
- 5709.24 Tax commissioner to adopt rules
- 5709.25 Exemption of pollution control facilities
- 5709.26 Revocation of certificate due to fraud or misrepresentation - penalties
- 5709.27 Transfer of exemption certificate
- 5709.28 Percentage of taxable value of agricultural security area land may be exempt
- 5709.40 Declaration that improvements constitute public purpose - blighted areas
- 5709.041 Exemption of certain deposits
- 5709.41 Declaration that improvements constitute public purpose
- 5709.42 Annual service payments in lieu of taxes
- 5709.43 Municipal public improvement tax increment equivalent fund - urban redevelopment tax increment equivalent fund
- 5709.44 Foreign trade zone exemption
- 5709.45 Downtown redevelopment districts
- 5709.46 Annual service payments in lieu of taxes
- 5709.47 Municipal downtown redevelopment district fund
- 5709.48 Transportation financing districts; creation
- 5709.49 Service payments
- 5709.50 Regional transportation improvement project fund
- 5709.51 Extension of exemption from taxation of improvements
- 5709.52 Exemption from taxation for increase in value for newly developable or redevelopment property
- 5709.53 Exemption of solar, wind or hydrothermal energy system and of certain energy facilities
- 5709.55 Grape products - personal property exemption
- 5709.56 Residential development land exemption
- 5709.57 Agreements with qualifying athletic complexes
- 5709.61 Enterprise zone definitions
- 5709.62 Designation of enterprise zones by municipal corporations
- 5709.63 Designation of enterprise zones by counties
- 5709.64 Applying for tax incentive qualification certificate
- 5709.65 Entitlement to tax incentives
- 5709.66 Applying for employee tax credit certificate
- 5709.67 Duties of director of development and tax commissioner
- 5709.68 Report on all agreements in effect
- 5709.69 Notice of intent to relocate
- 5709.71 Exemption of port authority property leased to railroad - annual payments
- 5709.72 Exemption for library technology development
- 5709.73 Exemption for increase in property value due to public infrastructure improvement
- 5709.74 Annual service payments in lieu of taxes
- 5709.75 Township public improvement tax increment equivalent fund
- 5709.76 Exempting public obligations and purchase obligations
- 5709.77 County public infrastructure improvement definitions
- 5709.78 Exemption for increase in property value due to county public infrastructure improvement
- 5709.79 Annual service payments in lieu of taxes
- 5709.80 Redevelopment tax equivalent fund
- 5709.081 Exempting public recreational facility used for athletic events
- 5709.81 County bonds or notes to finance public infrastructure improvement
- 5709.082 Distribution of municipal income tax revenues from new employees at major league facilities
- 5709.82 Compensating school district for revenues lost due to tax exemptions
- 5709.083 Exemption for eligible county projects
- 5709.83 Notifying school district of proposed tax exemption
- 5709.084 Exemption of convention centers
- 5709.84 Exemption for local railroad operation
- 5709.85 Tax incentive review council
- 5709.86 Exemption for abandoned school property
- 5709.87 Exempting increase in assessed value of realty cleaned of contamination
- 5709.88 Tax incentives to promote employment and improve economic climate
- 5709.89 Residential development loan exemption and payments
- 5709.91 Service payments in lieu of taxes
- 5709.92 Ranking of school districts by capacity
- 5709.93 Computation of payments for operating fixed-rate levy losses of local taxing units and public libraries
- 5709.101 Exemptions for certain real property
- 5709.111 Exemption of property used exclusively in treatment, distribution, and sale of water to consumers
- 5709.112 Exemption of tangible personal property used in oil or gas recovery
- 5709.121 Exclusive charitable or public purposes defined
- 5709.201 Continuation of certificates
- 5709.211 Opinion of a director required before issuance of exempt facility certificate
- 5709.212 Fees for exempt facility certificate
- 5709.411 Declaration that improvements constitute public purpose - detached areas
- 5709.431 [Former Section 803.210 of H.B. 110, 134th General Assembly, amended by S.B. 225, 134th General Assembly, and codified as R.C. 5709.431 pursuant to R.C. 103.131] Applicability of R.C. 5709.40 and 5709.41
- 5709.481 Voluntary assessments
- 5709.511 Expiring tax increment financing extension
- 5709.631 Requirements for agreements
- 5709.632 Designation of enterprise zones by central city of metropolitan statistical area
- 5709.633 Enterprise relocating from another Ohio location
- 5709.634 Waiver of retail facilities exclusion
- 5709.671 Policy of retaining existing or creating new employment opportunities
- 5709.831 Reimbursing local taxing authorities
- 5709.832 Nondiscriminatory hiring practices in operations of business granted tax exemption
- 5709.881 Local agreements
- 5709.882 Report of local agreements
- 5709.883 Tax incentive review council - cleanup of contamination
- 5709.911 Exemptions
- 5709.912 Administrative rules
- 5709.913 Increases in assessed value of real property located within a municipal incentive district
- 5709.914 Increases in assessed value of real property located within a county incentive district
- 5709.915 Application of amendments to R.C. 5709.91 by S.B. 57 of the 134th General Assembly [codified from Section 6 of S.B. 57, 134th General Assembly, pursuant to R.C. 103.131]
- 5709.916 Concurrent municipal tax increment financing exemptions
Chapter 5711 — Listing Personal Property
- 5711.01 Listing personal property definitions
- 5711.02 Annual returns - supplying of blanks
- 5711.03 Listing of taxable property
- 5711.04 Time for making returns
- 5711.05 Returns of taxable property - fiduciary returns
- 5711.06 Listing of transferred investments
- 5711.07 Proper taxing district for listing property
- 5711.09 Powers and duties of tax commissioner - contents of return
- 5711.10 Option to file verified federal income tax return
- 5711.11 Certain returns shall be made in duplicate - county auditor to assess property - returns are confidential
- 5711.13 Taxpayer shall make combined return - assessment - certification to treasurer of state
- 5711.14 Consolidated returns for corporations - joint returns for husband and wife
- 5711.15 Valuation of merchandise offered for sale
- 5711.16 Listing of personal property by manufacturer - average value of articles
- 5711.17 Separate listing of property by manufacturer
- 5711.18 Valuation of accounts and personal property - procedure - income yield
- 5711.19 Determination of trust income - cash distribution
- 5711.21 Rules governing assessments
- 5711.22 Listing and rates of personal property tax
- 5711.23 Reclassified property assessable
- 5711.24 Power of tax commissioner to assess taxable property - assessment certificate
- 5711.25 Procedure in dealing with assessment certificates - final certificates
- 5711.26 Commissioner may make certain final assessments
- 5711.27 Penalty assessment for failure to make return or list or disclose all taxable property - personal liability of fiduciary
- 5711.28 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner
- 5711.29 Unreasonable accumulation of profits by corporation - accumulation of trust income - assessment by commissioner
- 5711.30 Penalty assessment for declaring a nominal dividend or to evade taxes
- 5711.31 Notice of assessment - petition for reassessment - final determination
- 5711.32 Correction of records and tax lists
- 5711.33 Tax bills issued for deficiency assessment
- 5711.34 List of investment holders in corporations to be filed with tax commissioner
- 5711.35 Resident deputy county treasurer
- 5711.36 Filing and preservation of returns and assessment certificates
- 5711.101 Tax commissioner may require financial statement or balance sheet - substitute listing date
- 5711.131 County supplemental return
- 5711.221 Report of investment income
- 5711.341 List of investors in money market investment to be filed with tax commissioner
Chapter 5713 — Assessing Real Estate
- 5713.01 County auditor shall be assessor - assessment procedure - employees
- 5713.02 Duties of assessor
- 5713.03 County auditor to determine taxable value of real property
- 5713.04 Tracts to be valued separately - split listing for tax exemption - deductions
- 5713.05 County auditor to list mineral lands - increase or decrease of valuation
- 5713.06 Apportionment of aggregate valuation of mineral lands by county auditor
- 5713.07 Exempted real estate
- 5713.08 County auditor to make list of exempted property - contents of list - duties of tax commissioner
- 5713.09 Tax maps of subdivisions
- 5713.10 Appointment of draftsmen
- 5713.011 Notice that applicant may apply for reduction in taxes
- 5713.012 Project managers for mass appraisals
- 5713.12 Ascertaining mortgage indebtedness
- 5713.13 Plat and record of tracts of indefinite description
- 5713.14 County auditor may require production of title papers and surveys
- 5713.15 County auditor may require owner to make survey - auditor may make survey
- 5713.16 Recording of plat
- 5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings
- 5713.18 Plats presented to auditor for assessment and entry
- 5713.19 Correction of clerical errors
- 5713.20 Adding omitted property to tax list
- 5713.21 Correction of mistakes in valuing property - addition to duplicate
- 5713.22 Taxation of forest lands - forest land defined
- 5713.23 Taxation of forest lands - rate - method of determining forest land subject to tax
- 5713.24 Rules, forms, tax blanks - application fee
- 5713.25 Withdrawal of forest lands from classification
- 5713.26 Failure to conform to rules - posting of notice
- 5713.30 Agricultural land definitions
- 5713.031 Federally subsidized residential rental property reporting
- 5713.31 County auditor to value land for real property tax purposes - application fee
- 5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use
- 5713.33 Agricultural land tax list - contents of list
- 5713.34 Portion of tax savings on converted lands may be recouped
- 5713.35 Conversion of land on agricultural land tax list - determination of charges
- 5713.36 Application for valuation of land
- 5713.37 Prohibited act
- 5713.38 Application for change of valuation of land
- 5713.041 Classifying property for purposes of tax reduction
- 5713.051 True value of oil and gas reserves on certain property
- 5713.081 Collecting delinquent taxes on publicly owned property
- 5713.082 Notification of reentry of property on tax list
- 5713.083 Notice when exempt property ceases to qualify for exemption; charge for failure
- 5713.99 Penalty
- 5713.351 Failure to file an initial or renewal application
Chapter 5715 — Boards Of Revision; Equalization Of Assessments
- 5715.01 Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision
- 5715.02 Members of county board of revision - hearing board - quorum - power to administer oaths
- 5715.03 Payment of compensation and expenses
- 5715.04 Office hours - conditions of employment
- 5715.05 Offices, equipment, and supplies
- 5715.06 Number of experts - compensation - civil service
- 5715.07 Public inspection of documents relating to assessments
- 5715.08 Minutes of meetings - preservation of minutes and evidence
- 5715.09 Organization of county board of revision - meetings - record
- 5715.10 Valuation of real property - county board of revision may summon and examine persons as to property
- 5715.11 Duty of county board of revision to hear complaints
- 5715.012 Sales assessment ratio studies
- 5715.12 Duty to give notice before increasing valuation - service
- 5715.13 Application for decrease in valuation; electronic complaint and application
- 5715.14 Action certified to auditor - correction of tax lists
- 5715.15 Omissions or incorrect valuation reported to county auditor - corrections
- 5715.16 County board of revision to make necessary corrections in assessments
- 5715.17 Notice that work of equalization completed - county auditor to furnish certificates and notice
- 5715.18 Additional notice of change in assessment
- 5715.19 Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment
- 5715.20 Certification of action of county board of revision - time for appeal
- 5715.21 Payment of tax shall not abate complaint or appeal
- 5715.22 Credit and repayment of overpaid taxes
- 5715.23 Abstract of real property transmitted to tax commissioner
- 5715.24 Review of assessment by tax commissioner - change of aggregate value
- 5715.25 Statement to county auditor of change in aggregate value
- 5715.26 County auditor to adjust valuation and transmit adjusted abstract
- 5715.27 Application for exemption - rights of board of education - complaint against exemption
- 5715.28 Decisions by department of taxation shall be binding
- 5715.29 Rules, orders and instructions of tax commissioner
- 5715.30 Tax commissioner shall furnish forms
- 5715.31 Power of tax commissioner to compel obedience to orders
- 5715.32 Power to require conferences
- 5715.33 Sexennial reappraisal - reassessment of improperly assessed property
- 5715.34 Duty of county auditor to make reassessment
- 5715.35 Compilation, publication, and distribution of tax laws by tax commissioner
- 5715.36 County to pay assessment and hearing expenses of tax commissioner
- 5715.37 Tax commissioner to appear in court cases involving valuations
- 5715.38 Proceedings to remedy improper administration
- 5715.39 Remittance of illegally assessed taxes or late payment penalty
- 5715.40 Department of taxation may assign duties to auditors
- 5715.41 Right of assessment official to examine public record - exception - exhibition of authority
- 5715.42 Notice to tax commissioner of discovery of taxable property
- 5715.43 Notice to prosecuting attorney of violation of laws
- 5715.44 Prosecuting attorney is legal adviser in matters of taxation
- 5715.45 Prohibition against failure to perform duties imposed by law
- 5715.46 Prohibition against neglect of duty or fraudulent assessment
- 5715.48 Prohibition against fraudulent valuation
- 5715.49 Prohibition against former or present official divulging information
- 5715.50 Prohibition against former or present employee divulging information
- 5715.51 Prohibition against political activity by certain officials
- 5715.70 Release of lien on real property situated in county
- 5715.99 Penalty
- 5715.251 Appeals of valuation process determinations
- 5715.271 Burden of proof of entitlement to exemption on property owner
- 5715.441 Powers and duties with respect to recoupment charge
- 5715.701 Discharge of lien by county recorder - recording of release
Chapter 5717 — Appeals
- 5717.01 Appeal from county board of revision to board of tax appeals - procedure - hearing
- 5717.02 Appeal from final determination by tax commissioner or county auditor - procedure - hearing
- 5717.03 Decision of board of tax appeals - certification - effect
- 5717.04 Appeal from certain decisions of board of tax appeals to supreme court; parties who may appeal; certification
- 5717.05 Appeal from decision of county board of revision to court of common pleas - notice - transcript - judgment
- 5717.06 Liability for taxes shall relate back
- 5717.011 Filing of notice of appeal
- 5717.031 Motions
Chapter 5719 — Personal Property Tax Collection
- 5719.01 Attaching of lien for taxes
- 5719.02 Amounts payable when filing return - manner of payment - advance payments - returns by mail
- 5719.03 Credit of advance payment of taxes - payment date - late payment penalty - partial payments
- 5719.04 Tax list and duplicate of delinquent personal and classified property taxes - publication - notice of lien - certificate of jeopardy - stay of collection
- 5719.05 Collection of taxes
- 5719.06 Delinquent tax list and duplicate to be cumulatively kept - uncollectible items
- 5719.07 Certificate of release of lien - partial discharge
- 5719.08 Civil action to enforce collection of taxes - judgment
- 5719.11 Tax lien on deposits and stock of a financial institution - penalty
- 5719.13 Tax lien on stock of a dealer in intangibles - penalty - deduction of taxes from dividend or distribution
- 5719.14 Fiduciary's lien upon property
- 5719.021 Treasurer's office open to collect taxes
- 5719.031 Delay in delivery of general personal or classified property tax duplicate
- 5719.041 Interest charge for late payment
- 5719.042 Successful contractors to submit sworn statement of no tax liability
- 5719.051 Employment of collectors
- 5719.081 Distraint of goods and chattels for collection of taxes
- 5719.082 Inability to collect tax by distress
- 5719.083 Relocation of delinquent tax payer
- 5719.084 Collecting nonresident delinquent taxes
- 5719.085 Return of statement of taxes collected
- 5719.086 Delinquent tax charged to treasurer
- 5719.087 Procedure where delinquent taxpayer has property within state
Chapter 5721 — Delinquent Lands
- 5721.01 Delinquent lands definitions
- 5721.02 Collection of delinquent taxes
- 5721.03 County auditor to compile delinquent tax list and delinquent vacant land tax list - publication
- 5721.04 Apportionment of expenses of publishing delinquent tax lists and display notices
- 5721.06 Form of notice
- 5721.08 Certification of delinquent lands omitted from list
- 5721.09 County auditor to act as agent of the state
- 5721.10 State shall have first lien - foreclosure proceedings - partial payment of delinquent taxes
- 5721.011 County auditor to compile list and duplicate of delinquent lands
- 5721.11 Notice to purchasers of delinquent lands
- 5721.12 Delinquent entry transferred each year
- 5721.13 Delinquent land tax certificate - master list of delinquent tracts
- 5721.14 Foreclosure and forfeiture proceedings against vacant lands
- 5721.15 Form of notices
- 5721.16 Judgment of foreclosure and forfeiture - findings - order of sale
- 5721.17 Foreclosure proceeding against property that includes building constituting a public nuisance
- 5721.18 Foreclosure proceedings on lien of state
- 5721.19 Finding - appraisal and sale
- 5721.20 Excess foreclosure proceeds
- 5721.021 Employing collectors to collect delinquent taxes
- 5721.21 Validity of delinquent land tax certificate or master list of delinquent tracts
- 5721.22 Correction of duplicate when erroneously returned delinquent
- 5721.23 Tax commissioner to administer chapter - prosecution by attorney general - expenses
- 5721.24 Entry marked redeemed made upon tax duplicate and delinquent tax list
- 5721.25 Redemption of delinquent land
- 5721.26 Redemption where co-owner is not joined
- 5721.27 Erroneous charge of taxes
- 5721.28 Tax commissioner to provide documents
- 5721.29 County auditor to keep and maintain records
- 5721.30 Tax certificate definitions
- 5721.31 Selecting parcels for tax certificate sales
- 5721.32 Sale of tax certificates by public auction
- 5721.33 Negotiating sale of number of tax certificates
- 5721.34 Void certificate where delinquency previously satisfied
- 5721.35 Tax certificate vests in certificate holder first lien previously held by state and its taxing districts
- 5721.36 Transferring tax certificate
- 5721.37 Filing request for foreclosure
- 5721.38 Right to redeem
- 5721.39 Judgment of foreclosure
- 5721.40 Forfeiture of parcel remaining unsold after two sales
- 5721.41 Interest charges
- 5721.42 Issuing additional tax certificate upon satisfaction of subsequent delinquency
- 5721.43 Prohibiting demand for payment of tax certificate during year following purchase
- 5721.46 Determining delinquent taxes charged against minerals are uncollectible
- 5721.181 Substance of forms
- 5721.191 Form for advertisement of sale
- 5721.192 Deficiency judgment
- 5721.371 Private attorney's fees in tax certificate actions
- 5721.372 Private selling officer's fees
- 5721.373 Title agent's or title insurance company's fees
- 5721.381 Payment of certificate redemption price before foreclosure
Chapter 5722 — Land Reutilization Program
- 5722.01 Land reutilization definitions
- 5722.02 Procedures to facilitate reutilization of nonproductive land
- 5722.03 Sale of nonproductive delinquent land to political subdivision
- 5722.04 Selection of forfeited lands that constitute nonproductive lands that subdivision wishes to acquire
- 5722.05 Title to land incontestable after one year from filing of deed for record
- 5722.06 Land management in the reutilization program
- 5722.07 Sale of land acquired in land reutilization program
- 5722.08 Disposing of proceeds of sale
- 5722.09 Committee of representatives of taxing districts
- 5722.10 Accepting conveyance in lieu of foreclosure
- 5722.11 Tax exemption for lands acquired
- 5722.12 Discontinuing land reutilization program
- 5722.13 Public auction of land after fifteen years
- 5722.14 Nonproductive land included in impacted cities project
- 5722.15 Removing of unpaid taxes and assessments after purchase
- 5722.21 Acquisition of tax-delinquent real property for redevelopment free from lien for delinquent taxes
- 5722.22 Immunity of land reutilization corporation
- 5722.031 Petition to vacate transfer of delinquent parcel by electing subdivision
Chapter 5723 — Forfeited Lands
- 5723.01 Forfeited lands
- 5723.02 Forfeited property is exempt from taxation until sold or redeemed
- 5723.03 Redemption of forfeited property
- 5723.04 Forfeited land list - transfer of title
- 5723.05 Advertisement by county auditor
- 5723.06 Procedure for sale - notice of intent to purchase by director of natural resources - title
- 5723.07 Readvertisement of unsold lands
- 5723.08 Appropriation of forfeited lands for conservation purposes
- 5723.09 Title of state is valid
- 5723.10 Form of notice of sale
- 5723.11 Payment of excess proceeds of sale to owner - civil action to determine owner
- 5723.12 Certificate of sale - deed - previous title and liens extinguished
- 5723.13 Action on validity of title
- 5723.14 Sale void if taxes are paid
- 5723.15 Purchasers may have partition
- 5723.16 Purchaser deemed the assignee of the state
- 5723.17 Refund if sale is invalid
- 5723.18 Deduction of costs - distribution of remaining proceeds - deficiency judgment
- 5723.19 Issuance of deed when certificate lost
Chapter 5725 — Financial Institutions; Dealers In Intangibles; Insurance Companies
- 5725.01 Financial institution - dealers in intangibles - insurance company definitions
- 5725.02 Annual report
- 5725.03 Return of deposits by financial institutions
- 5725.05 Duty of tax commissioner to fix listing day for deposits - notice
- 5725.07 Assessments by tax commissioner
- 5725.08 Certificate of assessment of financial institutions - certificate of abatement
- 5725.09 Tax commissioner to make report if financial institution fails to do so
- 5725.10 Powers and duties of tax commissioner
- 5725.12 Failure to make return - false statement - forfeiture
- 5725.13 Taxable property of dealers in intangibles
- 5725.14 Annual return of resources by dealer in intangibles - gross receipts - consolidated returns
- 5725.15 Assessment for shares and capital of dealer in intangibles
- 5725.16 Certificate of assessment of dealers in intangibles; collection of taxes
- 5725.17 Failure of dealer in intangibles to make report or pay tax
- 5725.18 Annual franchise tax on the privilege of being an insurance company
- 5725.19 Issuance of tax credits by Ohio venture capital authority
- 5725.20 Certification to treasurer of state by superintendent of insurance
- 5725.21 Report of valuation of certificates filed annually by fraternal benefit society - determination of assets and liabilities
- 5725.22 Treasurer of state to maintain intangible property tax lists - collection of taxes - refunds - penalties
- 5725.23 Action to recover delinquent taxes
- 5725.24 Distribution of taxes collected
- 5725.25 Tax on real estate of domestic insurance company
- 5725.26 Tax on real estate of financial institutions and dealers in intangibles
- 5725.31 Eligible employee training costs tax credit
- 5725.32 Refundable credit against tax on domestic insurance company
- 5725.33 New markets tax credit
- 5725.34 Tax credit for insurance companies holding rehabilitation tax credit certificate
- 5725.35 Transformational mixed use development tax credit
- 5725.36 State low-income housing tax credit
- 5725.37 Tax credit for single-family housing development
- 5725.38 Opportunity zone investment tax credit
- 5725.98 Order of claims for tax credits and offsets
- 5725.151 Refundable tax credit for owner of RC 149.311 certificate
- 5725.221 Interest charged for late filing
- 5725.222 Application for tax refund by domestic insurance company
Chapter 5726 — Financial Institutions Tax
- 5726.01 Definitions
- 5726.02 Financial institution tax; purpose; amount
- 5726.03 Report; remittance
- 5726.04 Amount of tax
- 5726.05 Apportionment factor
- 5726.06 Estimated tax reports
- 5726.07 Underpayment of estimated taxes
- 5726.10 Enforcement of chapter
- 5726.20 Assessments
- 5726.21 Penalties
- 5726.30 Refunds
- 5726.31 Application of refund to debt to the state
- 5726.32 Interest on unpaid taxes
- 5726.33 Interest or penalty on qualifying refund overpayment
- 5726.36 Notification of changes in ownership or applicability of chapter
- 5726.40 Cancellation of authority to to business in Ohio
- 5726.41 Penalty for continuing after cancellation
- 5726.42 Reinstatement
- 5726.43 Quo warranto action
- 5726.50 Tax credits for job creation
- 5726.52 Tax credit for historic building rehabilitation
- 5726.53 Tax credit for venture capital loan loss
- 5726.54 New markets tax credit
- 5726.55 Motion picture production tax credit
- 5726.56 Research and development tax credit
- 5726.57 Nonrefundable credit for qualifying dealers in intangibles
- 5726.58 State low-income housing tax credit
- 5726.60 Tax credit for single-family housing development
- 5726.61 Opportunity zone investment tax credit
- 5726.62 Transformational mixed use development tax credit
- 5726.98 Calculating tax due
- 5726.99 Minimum and maximum fines
Chapter 5727 — Public Utilities
- 5727.01 Public utilities definitions
- 5727.02 Persons excepted
- 5727.03 Combined company to file separate report for each listed activity of company
- 5727.04 Public utility or interexchange telecommunications company not exempt
- 5727.05 Exemption of nonprofit and municipal corporations
- 5727.06 Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner
- 5727.08 Annual report
- 5727.10 Assessment - hearing - correction
- 5727.11 Method of valuation
- 5727.12 Valuation and assessment of railroad properties
- 5727.14 Apportionment of value of property of interstate railroad
- 5727.15 Apportionment of value of taxable property of public utilities
- 5727.23 Preliminary or amended assessment - petition for reassessment
- 5727.24 Tax on gross receipts of natural gas company or combined electric and gas company
- 5727.25 Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest
- 5727.26 Assessment for failure to file return or pay amount due - judgment against company
- 5727.27 Company to keep records - inspection of records
- 5727.28 Refunds
- 5727.29 Refundable credit calculation
- 5727.30 Public utilities subject to annual excise tax
- 5727.031 Report by entity incidentally supplying electricity
- 5727.31 Annual statement of public utility - reports
- 5727.32 Contents of statement and reports
- 5727.33 Ascertaining and determining gross receipts of certain companies
- 5727.38 Excise tax on gross receipts of certain public utilities
- 5727.42 Collection of excise taxes; refunds; failure to pay taxes
- 5727.45 Crediting of taxes and penalties to funds
- 5727.47 Notice of assessment - petition for reassessment
- 5727.48 Extension of time
- 5727.49 Monthly report of secretary of state - information provided by county auditors
- 5727.50 Valuation if no report or erroneous information reported
- 5727.51 Taxes on dissolution or retirement required to be paid
- 5727.53 Action to recover taxes
- 5727.54 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes
- 5727.55 Prohibition against doing business after cancellation of articles or certificate
- 5727.56 Reinstatement of public utility - conditions - designation of agent
- 5727.57 Petition for judgment for taxes - injunction - procedure - evidence
- 5727.58 Quo warranto proceedings
- 5727.60 Penalty for failure to make report
- 5727.61 Affidavit denying unlawful political contributions
- 5727.62 Payment of witness fees
- 5727.71 Duty of officials of railroads to testify
- 5727.72 Duty to testify or bring books or papers
- 5727.74 Effect when tax charged invalid
- 5727.75 Exemption on tangible personal property and real property of certain qualified energy projects
- 5727.76 Exemption for tangible personal property transmitting electricity or natural gas in priority investment area
- 5727.80 Kilowatt-hour tax definitions
- 5727.81 Excise tax levied on electric distribution company
- 5727.82 Monthly return and payment of tax
- 5727.83 Payment by electronic funds transfer
- 5727.84 Crediting money in kilowatt-hour tax receipts fund
- 5727.85 Payments from school district property tax replacement fund
- 5727.86 Payments from local government property tax replacement fund
- 5727.88 Administration of provisions
- 5727.89 Failure to file return or pay tax, interest, or additional charge
- 5727.90 Statute of limitations
- 5727.91 Refunds
- 5727.92 Keeping and preserving records
- 5727.93 Registration
- 5727.94 Tax statement provided to customers
- 5727.95 Prohibited acts
- 5727.99 Penalty
- 5727.111 Assessing at percentages of true value
- 5727.241 Credit against tax on natural gas or combined company
- 5727.311 Tax payments by electronic funds transfer
- 5727.331 Tax reduction to be reflected in rates
- 5727.471 Assessment for underpayment or overpayment of taxes by public utility
- 5727.811 Excise tax levied on natural gas distribution company
Chapter 5728 — Fuel Use Tax
- 5728.01 Fuel use tax definitions
- 5728.02 Fuel use permit and identification device
- 5728.03 Application for single-trip fuel use permit
- 5728.04 Operation without permit prohibited
- 5728.05 Cooperative reciprocal fuel use tax agreement
- 5728.06 Excise tax on use of motor fuel
- 5728.07 Maintenance of distance and fuel records
- 5728.08 Fuel use tax return and payment
- 5728.09 Late filing of return
- 5728.10 Failure to file or pay
- 5728.11 Suspending permit
- 5728.12 Secretary of state agent for service on non-resident
- 5728.13 Exemptions
- 5728.14 Tax commissioner - additional powers
- 5728.15 Law enforcement agency or peace officer - immunity
- 5728.16 Personal liability
- 5728.061 Overpaid or illegally or erroneously paid taxes
- 5728.99 Penalty
Chapter 5729 — Foreign Insurance Companies
- 5729.01 Return premiums
- 5729.02 Annual statements of foreign insurance companies
- 5729.03 Computation and collection of tax
- 5729.04 Gross premiums of mutual and stock insurance companies
- 5729.05 Payment of tax - due date - refund
- 5729.06 Retaliatory tax rate
- 5729.07 Eligible employee training costs tax credit
- 5729.08 Issuance of tax credits by Ohio venture capital authority
- 5729.09 Annual report required of chief officer
- 5729.10 Revocation of license for failure to pay tax or make report - action to recover taxes - report on ceasing to do business
- 5729.11 Penalty for nonpayment of taxes
- 5729.12 Inspection of books by superintendent of insurance
- 5729.13 Revocation of right to do business
- 5729.14 Right to deny admission to companies which violate laws
- 5729.15 Expenses of inspection to be paid by company
- 5729.16 Nonrefundable credit for foreign insurance company holding a qualified equity investment
- 5729.17 Tax credit for insurer that owns a rehabilitation tax credit certificate
- 5729.18 Transformational mixed use development tax credit
- 5729.19 State low-income housing tax credit
- 5729.20 Tax credit for single-family housing development
- 5729.21 Opportunity zone investment tax credit
- 5729.031 Credit against imposed tax
- 5729.032 Refundable credit against tax on foreign insurance company
- 5729.98 Order of claims for tax credits and offsets
- 5729.101 Late returns - computation and accrual of interest
- 5729.102 Application for refund - assessment of deficiency
Chapter 5731 — Estate Tax
- 5731.01 Estate tax definitions
- 5731.02 Rate of tax - credit
- 5731.03 Value of gross estate
- 5731.04 Value of gross estate includes interest of surviving spouse
- 5731.05 Value of gross estate includes transfers in contemplation of death
- 5731.06 Value of gross estate includes transfers with retention of life estate or power of appointment
- 5731.07 Value of gross estate includes transfers conditioned on survivorship or reversionary interest
- 5731.08 Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate
- 5731.09 Value of gross estate includes annuity
- 5731.10 Value of gross estate includes joint and survivorship property
- 5731.011 Value of qualified farm property
- 5731.11 Value of gross estate includes interests subject to general power of appointment
- 5731.12 Value of gross estate includes insurance payable to estate
- 5731.13 Value of gross estate includes transfers for less than adequate consideration
- 5731.14 Determining taxable estate
- 5731.15 General deductions
- 5731.16 Deductions - funeral and administration expenses, and debts
- 5731.17 Deductions - charitable bequests and transfers
- 5731.18 Additional estate tax transfer of estate
- 5731.19 Estate tax on nonresidents
- 5731.21 Filing estate tax return
- 5731.22 Failing to file timely return or underpayment due to fraud
- 5731.23 Tax due and payable 9 months after date of death - interest
- 5731.24 Due date for additional tax return and payment
- 5731.25 Extensions
- 5731.26 Tax commissioner - powers and duties
- 5731.27 Certificate of determination of final estate tax liability
- 5731.28 Claims for refund
- 5731.30 Filing exceptions to tax commissioner's final determination of taxes with probate court
- 5731.31 Probate court jurisdiction
- 5731.32 Appeal from final order of probate court
- 5731.33 Receipt for payment
- 5731.34 Transfers of intangible personal property
- 5731.35 Foreign estate tax
- 5731.36 Enforcing claims for foreign estate taxes
- 5731.37 Taxes are lien on property
- 5731.38 Statute of limitations
- 5731.39 Written consent of tax commissioner to transfer of assets
- 5731.40 No consent of tax commissioner to transfer of assets of nonresident decedents
- 5731.41 Appointment of enforcement agents
- 5731.42 Collecting unpaid tax
- 5731.43 Representing state, tax commissioner and county auditor
- 5731.44 Deputies of auditor
- 5731.45 Duties of county treasurer
- 5731.46 Fees of sheriff and other officers
- 5731.47 Payment of fees of officers and expenses of county auditor
- 5731.48 Distributing tax revenue
- 5731.49 Determining tax revenues due political subdivisions
- 5731.50 Determining origin of tax on transfer of realty and tangible personalty located in state
- 5731.51 Determining origin of tax on transfer of personalty not located in state
- 5731.90 Confidentiality
- 5731.99 Penalty
- 5731.131 Value of gross estate includes income interest for life where marital deduction allowable
- 5731.161 Deductions - estate of transferee spouse
- 5731.181 Additional tax on generation-skipping transfer
Chapter 5733 — Corporation Franchise Tax
- 5733.01 Tax charged against corporations
- 5733.02 Annual taxpayer report and remittance - report on dissolution or withdrawal
- 5733.03 Annual report
- 5733.04 Corporation franchise tax definitions
- 5733.05 Determination of value of issued and outstanding stock and intangible property - determination of net income of corporation
- 5733.06 Computing tax
- 5733.021 Declaration of estimated tax report
- 5733.022 Tax payment by electronic funds transfer
- 5733.031 Taxable year; method of accounting; amended report; additional payment or application for refund
- 5733.041 Net income defined for tax years 1984 to 1993
- 5733.042 Computing net income of member of affiliated group
- 5733.051 Allocating and apportioning of net income of corporation
- 5733.052 Combining net incomes of corporations
- 5733.053 Transferee corporation subject to transferor's tax liability
- 5733.054 Deduction or addition where portion of certain gains or losses is allocated or apportioned to Ohio
- 5733.055 Deducting expenses and costs paid to related member
- 5733.056 Determining value of issued and outstanding shares of stock
- 5733.057 Ownership interest in pass-through entity
- 5733.058 Adjusting for equity investment in an exempted investment
- 5733.059 Allocating sales of electric transmission and distribution services
- 5733.061 Credit allowed for investment in property used in refining or manufacturing
- 5733.064 Credit for recycling and litter prevention program donations
- 5733.065 Additional tax on corporations for privilege of manufacturing or selling litter stream products in state
- 5733.0510 Reducing net income for qualifying assets
- 5733.0511 Net income for qualifying telephone company taxpayer
Chapter 5735 — Motor Fuel Tax
- 5735.01 Motor fuel tax definitions
- 5735.02 Dealer's license - application - right to refuse license - fee
- 5735.03 Dealer's surety bond - release - lien on property
- 5735.04 Revocation or cancellation of dealer's license - cancellation of bond
- 5735.05 Levy of motor fuel excise tax - exceptions
- 5735.06 Motor fuel dealer to file monthly report - contents of report
- 5735.07 List of dealers that have valid licenses or registrations
- 5735.09 Registration of transporters; reports
- 5735.10 Dealers to retain records - inspection by tax commissioner
- 5735.011 Measurement of liquid natural gas
- 5735.11 Interest on late payment of tax or refund
- 5735.12 Liability for additional charge or assessment for noncompliance
- 5735.13 Refund of tax when motor fuel lost or destroyed
- 5735.14 Reimbursement when fuel not used for in-state operation of motor vehicle on highway or waters
- 5735.15 Seller's statement required when purchaser claims right to refund
- 5735.18 Reimbursement for non-dealer sales for export outside state or to United States
- 5735.19 Records open to inspection by tax commissioner - investigations - forms
- 5735.20 Prohibited acts regarding refunds or engaging in business without license
- 5735.021 Application for permissive motor fuel dealer's license
- 5735.21 Shipping document requirements
- 5735.022 Application for retail dealer's license
- 5735.023 Retail service station - prohibited acts
- 5735.024 Sale and distribution exceptions
- 5735.025 Prohibited acts generally
- 5735.026 Application for exporter license
- 5735.027 Application for terminal operator's license
- 5735.27 Distribution of amount credited to gasoline excise tax fund and highway operating fund
- 5735.28 Funds for maintaining state highways within municipal corporations
- 5735.33 Delegation of investigation powers
- 5735.34 Sale or discontinuing business
- 5735.35 Personal liability for unpaid taxes
- 5735.40 No tax to be imposed on alternative fuels - exceptions
- 5735.041 Revocation of license of retail dealer
- 5735.042 Revocation of license of exporter
- 5735.043 Revocation or cancellation of license of terminal operator
- 5735.43 Funding from motor fuel taxes; disclosure of use
- 5735.044 Revocation or cancellation of license of permissive motor fuel dealer
- 5735.50 Notice of federal and state motor fuel tax rates
- 5735.051 Levy of motor fuel excise tax; dispostion of revenue
- 5735.052 Credits to waterways safety fund and wildlife boater angler fund
- 5735.053 Motor fuel tax administration fund
- 5735.062 Electronic remittance of tax payments
- 5735.063 Terminal operator to file monthly report - contents of report
- 5735.064 Exporter's report
- 5735.99 Penalty
- 5735.101 Prior permission for sale of untaxed fuel by non-dealer
- 5735.102 Seizure and sale of fuel and transporting vehicle when taxes not paid
- 5735.103 Padlocking pumps of retail service station
- 5735.121 Jeopardy assessment
- 5735.122 Applying for refund of illegal or erroneous payment
- 5735.123 Assessment where tax not paid or liability accrued to dealer
- 5735.124 Selling or distributing dyed diesel fuel
- 5735.141 Refunds for shrinkage and evaporation
- 5735.142 Refunds for local transit system operation and school districts
- 5735.143 Applying refund in satisfaction of debt to state
Chapter 5736 — Motor Fuel Supplier Tax
- 5736.01 Definitions
- 5736.02 Motor fuel supplier tax; distribution of revenue
- 5736.03 Avoidance of tax by receipt of fuel outside of state
- 5736.04 Tax return; remittance
- 5736.05 Failure to file return
- 5736.06 Suppliers license
- 5736.07 Revocation of license
- 5736.08 Application for refund
- 5736.09 Assessments for failure to file return
- 5736.10 Effect of disposal of business; liability of purchaser
- 5736.11 Action by attorney general
- 5736.12 Recordkeeping
- 5736.13 Funds for receiving, accounting, and distribution of tax revenue
- 5736.14 Personal liability
- 5736.041 Active licensee list
- 5736.50 Tax credits
- 5736.081 Application of refund to debts to the state
- 5736.99 Fraudulent claims; violations of chapter
Chapter 5737 — Grain Handling Tax
- 5737.01 Grain handling tax definitions
- 5737.02 Exemptions
- 5737.03 Levy of tax - rate - exemption
- 5737.04 Statement to accompany annual return - contents - form
- 5737.05 Assessor's computation of tax
- 5737.06 Payment and assessment of tax - duties and rights of taxpayer
- 5737.07 Taxes entered on general personal duplicate - collection
- 5737.08 Distribution of revenue
Chapter 5739 — Sales Tax
- 5739.01 Sales tax definitions
- 5739.02 Levy of sales tax - purpose - rate - exemptions
- 5739.03 Consumer to pay tax - report of tax - exemption certificates
- 5739.04 Notification of change in county or transit authority boundaries
- 5739.05 Powers and duties of tax commissioner - payment by vendor on predetermined basis
- 5739.06 Monetary allowance granted under streamlined sales and use tax agreement
- 5739.07 Vendor or consumer refunds
- 5739.08 Municipal or township excise lodging taxes
- 5739.09 Administration and allocation of lodging tax
- 5739.10 Excise tax on vendor's receipts
- 5739.011 Exemptions for manufacturing
- 5739.11 Records open to inspection - exemption certificate
- 5739.012 Taxation of bundled transactions
- 5739.12 Monthly return by vendor - reconciliation return
- 5739.13 Liability of vendor and consumer - assessment - petition for reassessment - penalties - appeal - judgment - execution
- 5739.14 Sale of entire business - successor liable for taxes and penalties due
- 5739.15 Jeopardy assessment
- 5739.16 Four-year limitation for assessments - exceptions
- 5739.17 Vendor's license
- 5739.18 System for issuing vendor's licenses
- 5739.19 Revocation of license
- 5739.021 Additional sales tax levied by county
- 5739.21 Crediting of funds
- 5739.022 Repealing emergency permissive tax
- 5739.023 Transit authority tax levy
- 5739.025 Computation; audits; sale of a fractional ownership program aircraft
- 5739.026 County sales tax for specific purposes
- 5739.26 Tax paid by consumer - prohibition against false certificates
- 5739.027 Tax on watercraft or outboard motor purchased by nonresident
- 5739.028 Reducing tax for transit purposes - increasing tax for constructing or renovating sports facility
- 5739.029 Nonresident consumer motor vehicle sales tax
- 5739.29 Vendor to collect tax - prohibition against rebate
- 5739.30 Return or report must be filed - prohibitions - actions by tax commissioner
- 5739.031 Direct payment permits
- 5739.31 Vendor or transient vendor's license - prohibitions upon license suspension
- 5739.032 Permit holder tax payments by electronic funds transfer
- 5739.32 Withholding tax funds to insure compliance by local officials
- 5739.033 Location of sale
- 5739.33 Personal liability for tax
- 5739.034 Telecommunications services definitions
- 5739.34 No preememption
- 5739.35 Delegation of investigative powers
- 5739.36 Report of tax revenue by industry classification
- 5739.41 Sales tax holiday designation
- 5739.051 Medicaid health insuring corporation; direct payments; returns
- 5739.061 Vendor compensation for complying with origin based sourcing requirements
- 5739.072 Refund may be applied in satisfaction of debt due state
- 5739.081 Tax return information provided to convention and visitors' bureau
- 5739.091 Expansion of definition of hotel
- 5739.092 Use of funds distributed to convention and visitors' bureau
- 5739.093 Exemption and diversion of revenue for headquarters hotel
- 5739.094 Liens for unpaid lodging taxes
- 5739.99 Penalty
- 5739.101 Declaration of resort area
- 5739.102 Remitting tax - resort area excise tax fund
- 5739.103 Registration with tax commissioner
- 5739.104 Refunds
- 5739.121 Bad debt deduction
- 5739.122 Vendor tax payments by electronic funds transfer
- 5739.124 Returns of taxpayers using electronic funds transfer
- 5739.131 Service of process or notice to nonresident
- 5739.132 Interest on unpaid tax, fee, or charge; interest on refund
- 5739.133 Penalties for failure to remit - preassessment interest
- 5739.0210 Retail sales tax on manufactured or mobile home
- 5739.211 Use and allocation of county sales tax funds
- 5739.213 Payments from tourism development district
Chapter 5740 — Simplified Sales And Use Tax Administration Act
- 5740.01 Simplified sales and use tax administration act definitions
- 5740.02 Simplified sales and use tax administration act definitions
- 5740.03 Development of streamlined sales and use tax system
- 5740.04 Interstate agreements
- 5740.05 Effect of interstate agreement on other laws
- 5740.06 Requirements for agreement
- 5740.07 Effect of agreement
- 5740.08 Certified service providers
- 5740.09 Cause of action against seller for over-collection - notice
Chapter 5741 — Use Tax; Storage Tax
- 5741.01 Definitions
- 5741.02 Levy of tax - rate - exemptions
- 5741.03 Use of revenue
- 5741.04 Collection, reporting and remission of tax by seller
- 5741.05 Seller to determine jurisdiction for which to collect tax
- 5741.06 Powers and duties of tax commissioner - prepayment of tax
- 5741.07 Rights of marketplace facilitator treated as seller
- 5741.08 Notification of change in county or transit authority boundaries
- 5741.10 Refunds
- 5741.11 Liability of seller for failure to collect and remit tax
- 5741.12 Return required by seller or user - payment of tax
- 5741.13 Assessment for failure to make return or pay tax
- 5741.14 Procedures relating to assessments
- 5741.15 Inspection of records by tax commissioner
- 5741.16 Four-year limitation for assessment against seller or consumer - exceptions
- 5741.17 Registration of sellers with tax commissioner
- 5741.19 Prohibition against refusal to pay tax
- 5741.021 Additional county use tax
- 5741.21 Seller to collect tax - prohibition against rebates
- 5741.022 Transit authority levy
- 5741.22 Failure to file return
- 5741.023 County use tax for specific purposes
- 5741.23 Right of county or transit authority to levy additional tax not preempted
- 5741.24 Commissioner may delegate investigation powers - cooperation in investigations and prosecutions
- 5741.25 Failure to file or make payment
- 5741.031 Deposit and use of funds
- 5741.071 Waiver for facilitator not to be treated as a seller
- 5741.072 Delivery network company waiver
- 5741.99 Penalty
- 5741.101 Refund may be applied in satisfaction of debt due state
- 5741.121 Tax payments by electronic funds transfer
- 5741.122 Returns of taxpayers using electronic funds transfer
Chapter 5743 — Cigarette Tax
- 5743.01 Cigarette tax definitions
- 5743.02 Excise tax on sale of cigarettes
- 5743.03 Purchase and use of tax stamps
- 5743.04 Powers and duties of tax commissioner
- 5743.05 Sale of stamps; delivery; redemption of stamps
- 5743.08 Seizure and sale of cigarettes on which no tax has been paid
- 5743.09 Issuance of warrant for collection of taxes - preferred claim
- 5743.10 Cigarettes in possession must be stamped
- 5743.11 Duty to affix stamp
- 5743.12 Prohibition against making false entries
- 5743.13 Prohibition against forging, altering or counterfeiting stamps
- 5743.14 Prohibition against hindering inspection
- 5743.15 Cigarette license required - application - cigarette tax enforcement fund
- 5743.16 Lists of licensees - supplemental lists - index
- 5743.17 Revocation of license by court
- 5743.18 Revocation of license by tax commissioner
- 5743.19 Trafficking in cigarettes without license
- 5743.20 Separate place of business - sale and purchase restricted to licensed dealers
- 5743.021 Regional arts and cultural district cigarette sales tax
- 5743.21 Stamp not to affixed to certain packages - seizure and destruction of packages
- 5743.024 County cigarette sales tax - local excise tax administrative fund
- 5743.025 Return for county tax
- 5743.026 Election on convention facility authority tax
- 5743.031 Affixing of tax stamps - purchase and sale - shipping regulations
- 5743.31 Cigarette use and storage tax definitions
- 5743.32 Excise tax on use, storage or consumption of cigarettes - use of revenue
- 5743.33 Returns - remittance - consent to transport
- 5743.34 Assessment on failure to pay use tax
- 5743.35 Failure to make return or pay applicable taxes
- 5743.41 Failure to post license or comply with law
- 5743.42 Tobacco containing substances deleterious to health
- 5743.44 Informant's share of tax or penalty - sales of forfeited cigarettes, tobacco products or vapor products
- 5743.45 Tax commissioner may delegate investigation powers
- 5743.46 Department of taxation to cooperate with law enforcement agencies
- 5743.051 Remitting payment for tax stamps by electronic funds transfer
- 5743.51 Tax on tobacco and vapor products received by distributor or sold by manufacturer to retail dealer
- 5743.52 Filing monthly return with payment
- 5743.53 Refunds - credits
- 5743.54 Maintaining records
- 5743.55 Tax evasion
- 5743.56 Liability for tax
- 5743.57 Corporation's liability for tax
- 5743.58 Levy against and sale of property of delinquent
- 5743.59 Retail dealer - prohibited acts
- 5743.60 Distribution of tobacco or vapor products with intent to avoid payment of tax
- 5743.61 License required for distribution of tobacco or vapor products - suspension of license
- 5743.62 Excise tax on seller of tobacco or vapor products to consumer
- 5743.63 Excise tax on storage, use or other consumption of tobacco or vapor products
- 5743.64 Consent to transport tobacco or vapor products within state required
- 5743.65 Failure of seller or consumer to file return or pay tax
- 5743.66 Manufacturer or importer of tobacco or vapor products to register with tax commissioner - monthly reports
- 5743.071 Wholesale and retail dealers to maintain records
- 5743.71 Consent for consumer shipment of cigarettes not reasonably available
- 5743.072 Monthly report by persons shipping cigarettes
- 5743.081 Assessments for failure to file return
- 5743.082 Jeopardy assessments
- 5743.99 Penalty
- 5743.111 Possessing cigarettes not bearing stamps
- 5743.112 Trafficking in cigarettes with intent to avoid payment of tax
- 5743.321 Regional arts and cultural district cigarette use tax
- 5743.323 County tax on use, consumption, or storage for consumption of cigarettes
- 5743.324 Resolution for convention facility authority tax
- 5743.511 County tobacco and vapor products tax
- 5743.521 County tobacco and vapor products floor tax
- 5743.621 County tobacco and vapor products excise tax
- 5743.631 County tobacco and vapor products use tax
Chapter 5745 — Municipal Taxation Of Electric Light Company Income
- 5745.01 Municipal taxation of electric light company income definitions
- 5745.02 Determining taxpayer's state net income and portion taxable by municipal corporation
- 5745.03 Filing annual report and remitting tax due - extensions
- 5745.04 Filing declaration of estimated taxes - remittance
- 5745.05 Quarterly payments of amounts certified to municipal corporations
- 5745.06 Nonrefundable credit for tax due from or paid by qualifying pass-through entity
- 5745.07 Interest on unpaid taxes
- 5745.08 Penalties assessed
- 5745.09 Underpayments
- 5745.11 Application for refund
- 5745.12 Assessment for deficiencies
- 5745.13 Adjustments to income apportionable to municipal corporation
- 5745.14 Filing amended report based on adjustments to federal tax return
- 5745.15 Maintaining records
- 5745.16 Rules governing terms and conditions under which such reports or information shall be available for inspection
- 5745.031 Written application to be a taxpayer
- 5745.041 Paying taxes by electronic funds transfer
Chapter 5747 — Income Tax
- 5747.01 Definitions
- 5747.02 Tax rates
- 5747.03 Distributing income tax revenue
- 5747.04 Attributing tax receipts to county
- 5747.05 Tax credits
- 5747.06 Employer's duty to withhold tax
- 5747.07 Employers to file return and pay withholding
- 5747.08 Filing income tax return
- 5747.09 Declaration of estimated taxes
- 5747.10 Amended returns
- 5747.011 Gain or loss included in trust's Ohio taxable income
- 5747.11 Refunds - interest
- 5747.012 Tax treatment of qualifying investment income from pass-through entity
- 5747.12 Applying refund to satisfy debt to state
- 5747.013 Calculating a trust's modified Ohio taxable income
- 5747.13 Liability of employer for failure to file return or collect or remit tax
- 5747.14 Imposing jeopardy assessments
- 5747.15 Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim
- 5747.16 Secretary of state agent for service of process on nonresidents
- 5747.17 Maintaining records
- 5747.18 Powers of tax commissioner
- 5747.19 Filing incomplete, false, and fraudulent returns
- 5747.20 Allocating nonbusiness income or deduction
- 5747.021 School district income tax
- 5747.21 Apportioning business income or deduction
- 5747.022 Tax credits for exemptions
- 5747.22 Apportioning and allocating income and deductions of pass-through entities
- 5747.023 Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristic or military action
- 5747.23 Taxing trust income
- 5747.024 Military pay not included in adjusted gross income
- 5747.24 Presumption of domicile
- 5747.025 Personal exemptions
- 5747.026 Extensions for filing and payment by members called to active duty
- 5747.26 Lead abatement tax credit
- 5747.27 Credit for displaced worker who pays for job training to enhance ability to get new job
- 5747.28 Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes
- 5747.30 Exemption for nonresident pass-through entities as to commercial printing
- 5747.031 Separate reporting of business and nonbusiness income tax revenues
- 5747.38 Pass-through entity income tax
- 5747.39 Pass-through entity owner credit
- 5747.40 Definitions relating to qualified pass-through entities
- 5747.41 Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary
- 5747.42 Filing annual return
- 5747.43 Filing estimated tax return and making estimated payments
- 5747.44 Tax payment by electronic funds transfer
- 5747.45 Taxable year; method of accounting; amended reports with payment or application for refund
- 5747.46 Library and local government support fund definitions
- 5747.47 Estimating, certifying and distributing of county's share of library and local government support fund
- 5747.48 Distribution of county library and local government support fund
- 5747.49 Prohibiting later performance of duties
- 5747.50 Apportioning local government fund to political subdivision or eligible taxing district
- 5747.51 Allocating local government fund to county undivided local government funds
- 5747.52 Calculating subdivision share of undivided local government fund
- 5747.53 Apportionment of undivided local government fund of county under an alternative method or on a formula basis
- 5747.054 Tax credit based on federal dependent care credit
- 5747.54 Failure to certify percentage share of the undivided local government fund
- 5747.055 Tax credit for retirement income
- 5747.55 Appealing county budget commission action
- 5747.057 Tax credit for career-technical education program employees
- 5747.058 Tax credits to foster job creation or retention
- 5747.059 Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities
- 5747.60 Delegating investigation powers of tax commissioner
- 5747.061 Withholding tax from wages of nonresident employees
- 5747.062 Withholding tax from state lottery winnings
- 5747.063 Withholding from casino and sports gaming winnings
- 5747.064 Withholding from video lottery and sports gaming winnings
- 5747.065 Income tax withholding from unemployment compensation benefits
- 5747.66 Credit for any individual who is the certificate owner of a tax credit certificate
- 5747.70 Deductions for contributions to college savings programs
- 5747.071 Withholding tax from retirement benefits
- 5747.71 Earned income tax credit
- 5747.072 Employers remitting taxes by electronic funds transfer
- 5747.72 Credit for home instruction expenses
- 5747.073 Bulk filer registration
- 5747.73 Credit for donations to scholarship organizations
- 5747.75 Credit for dependents who attend nonchartered nonpublic school
- 5747.76 Refundable income tax credit for owner of RC 149.311 certificate
- 5747.77 Beginning farmer tax credits
- 5747.78 Deductions for amounts contributed to ABLE savings account
- 5747.79 Deduction for capital gains from sale of business
- 5747.80 Issuance of tax credits by Ohio venture capital authority
- 5747.81 Tax credit for holders of small business investment certificate
- 5747.082 Use of electronic filing by tax preparers
- 5747.82 Tax credit for holders of commercial driver training certificate
- 5747.083 Report or payment of use tax on personal income tax return
- 5747.83 State low-income housing tax credit
- 5747.84 Tax credit for single-family housing development
- 5747.85 Homeownership savings account deduction
- 5747.86 Opportunity zone investment tax credit
- 5747.87 Transformational mixed use development tax credit
- 5747.98 Order for claiming credits
- 5747.99 Penalty
- 5747.112 Paying refund of school district income taxes
- 5747.113 Income tax refund contribution system
- 5747.121 Collecting child support from refunds
- 5747.122 Collecting overpayments of public assistance from refunds
- 5747.123 Collecting overpaid child support from refunds
- 5747.132 Eliminating interest or penalty on qualifying refund overpayment
- 5747.212 Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business
- 5747.221 Items of income and deductions not to be allocated or apportioned to Ohio
- 5747.231 Including taxpayer's entire distributive or proportionate share attributable to pass-through entity
- 5747.331 Nonrefundable credit equal to borrower's qualified research and development loan payments
- 5747.401 Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor
- 5747.451 Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor
- 5747.453 Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax
- 5747.501 Estimating and certifying amount for distribution into local government fund
- 5747.502 Reports on fines resulting from traffic law photo-monitoring devices
- 5747.503 Payments to county undivided local government funds of supplement for townships
- 5747.504 Local government fund payment reduction for ranked choice voting
- 5747.505 Application of multiple local government fund payment reductions
Chapter 5748 — School District Income Tax
- 5748.01 School district income tax definitions
- 5748.02 School district income tax proposal and election
- 5748.03 Ballot form
- 5748.04 Petition for election repealing tax
- 5748.05 Issuing anticipation notes
- 5748.06 Credit against tax for senior citizens
- 5748.08 Income tax and bond issue submitted as one question on ballot
- 5748.09 Authority for school district to place property and income tax levies on ballot as combined issue
- 5748.10 School district income tax after consolidation
- 5748.021 Replacement tax under RC 5748.02 - submission to electors
- 5748.022 Resolution reducing tax rate
- 5748.081 Procedure for levying replacement tax under RC 5748.08
Chapter 5749 — Severance Tax
- 5749.01 Severance tax definitions
- 5749.02 Imposing tax on severance of natural resources
- 5749.03 Natural resources severed from an exempt domestic well
- 5749.04 Permit or registration required
- 5749.06 Filing returns for each calendar quarter
- 5749.07 Failure to file or pay tax
- 5749.08 Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment
- 5749.09 Deducting taxpayer's indebtedness to state from refund
- 5749.10 Assessments for taxes in jeopardy
- 5749.11 Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate
- 5749.12 Nonresidents - service of process
- 5749.13 Maintaining records
- 5749.14 Tax commissioner - additional powers
- 5749.15 Civil penalties
- 5749.16 Filing incomplete, false, or fraudulent return
- 5749.17 Information provided to natural resources department
- 5749.99 Penalty
Chapter 5751 — Commercial Activity Tax
- 5751.01 Definitions
- 5751.02 Commercial activity tax levied on taxable gross receipts
- 5751.03 Commercial activity tax rate - computation
- 5751.04 Registration of taxpayer with commissioner - fee
- 5751.05 Election as calendar year taxpayer
- 5751.06 Penalty for late filing or delinquent payment
- 5751.07 Quarterly payments - electronic filing of returns - penalty
- 5751.08 Application for refund to taxpayer
- 5751.09 Assessment against person not filing return or paying tax
- 5751.10 Disposal of business or assets - tax due immediately
- 5751.011 Consolidation of related taxpayers - election - requirements
- 5751.11 Failure to report or pay - annulment of privilege or franchise
- 5751.012 Combined taxpayer groups - registration fee - liability
- 5751.12 Records, federal returns, and federal-state reconciliation computations
- 5751.013 Taxation of property transferred into state
- 5751.014 Joint and several liability
- 5751.20 School district tangible property tax replacement fund
- 5751.21 Payments to school districts for fixed-rate and fixed-sum levy losses
- 5751.22 Distribution of fixed-sum payments to local taxing units
- 5751.31 Direct appeal on constitutional issues to supreme court
- 5751.033 Situsing of gross receipts to Ohio
- 5751.40 Application for qualifying certificate to be a qualified distribution center
- 5751.41 Certification of uranium enrichment zone
- 5751.42 Integrated supply chains
- 5751.50 Claiming refundable and nonrefundable credits
- 5751.051 Filing of tax return required - minimum interim payment
- 5751.51 Credit for qualified research expenses
- 5751.052 Megaproject supplier verification
- 5751.52 Credit for qualified research and development loan payments
- 5751.53 Credit against tax for amortizable net operating losses
- 5751.54 Tax credit for commercial activities tax
- 5751.081 Application of refund to debt to state
- 5751.091 Megaproject supplier exclusion clawback
- 5751.98 Order of credits - limitations - excess carried forward
- 5751.99 Penalties
Chapter 5753 — Casinos and Sports Gaming
- 5753.01 Definitions
- 5753.02 Tax levied on casino revenue
- 5753.03 Funds created
- 5753.04 Filing of returns
- 5753.05 Penalties
- 5753.06 Application for refund
- 5753.07 Assessment
- 5753.08 Liability for unpaid taxes
- 5753.09 Administration and enforcement
- 5753.10 Recordkeeping
- 5753.11 Calculating student populations
- 5753.12 Tax on unlicensed casino and sports gaming facilities
- 5753.021 Tax levied on sports gaming
- 5753.031 Distribution of sports gaming tax revenue
- 5753.061 Application of refund to debt to the state