us-oh/stat
Ohio Rev. Code § 5725.13
Taxable property of dealers in intangibles
The following property shall be listed and assessed at its fair value and taxed only in the manner prescribed in sections 5725.01 to 5725.26, inclusive, of the Revised Code:
# (A)
The shares of the stockholders in an incorporated dealer in intangibles having an actual place of business in this state, to the extent represented by capital employed in this state;
# (B)
The shares of the stockholders, partners, or members of an unincorporated dealer in intangibles having an actual place of business in this state, the capital stock of which is divided into shares held by the owners, to the extent represented by capital employed in this state;
# (C)
The property representing capital employed in this state by an unincorporated dealer in intangibles whose capital stock is not divided into shares, having an actual place of business in this state.
Source: view the official text
In this chapter (35 sections)
- 5725.01 · Financial institution - dealers in intangibles - insurance…
- 5725.02 · Annual report
- 5725.03 · Return of deposits by financial institutions
- 5725.05 · Duty of tax commissioner to fix listing day for deposits -…
- 5725.07 · Assessments by tax commissioner
- 5725.08 · Certificate of assessment of financial institutions -…
- 5725.09 · Tax commissioner to make report if financial institution…
- 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…
- 5725.15 · Assessment for shares and capital of dealer in intangibles
- 5725.16 · Certificate of assessment of dealers in intangibles;…
- 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…
- 5725.19 · Issuance of tax credits by Ohio venture capital authority
- 5725.20 · Certification to treasurer of state by superintendent of…
- 5725.21 · Report of valuation of certificates filed annually by…
- 5725.22 · Treasurer of state to maintain intangible property tax lists…
- 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…
- 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…
- 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