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Ohio Rev. Code § 5726.36

Notification of changes in ownership or applicability of chapter

Official textcodes.ohio.govlast amended

# (A)

A person shall notify the tax commissioner when the person is no longer subject to the tax imposed by this chapter.

# (B)

If the ownership structure of a financial institution changes such that a person is no longer includable in the annual report of the financial institution, the reporting person for the financial institution shall notify the commissioner of the change when the reporting person files its next annual report or in writing prior to the due date of that report.

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In this chapter (32 sections)
  1. 5726.01 · Definitions
  2. 5726.02 · Financial institution tax; purpose; amount
  3. 5726.03 · Report; remittance
  4. 5726.04 · Amount of tax
  5. 5726.05 · Apportionment factor
  6. 5726.06 · Estimated tax reports
  7. 5726.07 · Underpayment of estimated taxes
  8. 5726.10 · Enforcement of chapter
  9. 5726.20 · Assessments
  10. 5726.21 · Penalties
  11. 5726.30 · Refunds
  12. 5726.31 · Application of refund to debt to the state
  13. 5726.32 · Interest on unpaid taxes
  14. 5726.33 · Interest or penalty on qualifying refund overpayment
  15. 5726.36 · Notification of changes in ownership or applicability of…
  16. 5726.40 · Cancellation of authority to to business in Ohio
  17. 5726.41 · Penalty for continuing after cancellation
  18. 5726.42 · Reinstatement
  19. 5726.43 · Quo warranto action
  20. 5726.50 · Tax credits for job creation
  21. 5726.52 · Tax credit for historic building rehabilitation
  22. 5726.53 · Tax credit for venture capital loan loss
  23. 5726.54 · New markets tax credit
  24. 5726.55 · Motion picture production tax credit
  25. 5726.56 · Research and development tax credit
  26. 5726.57 · Nonrefundable credit for qualifying dealers in intangibles
  27. 5726.58 · State low-income housing tax credit
  28. 5726.60 · Tax credit for single-family housing development
  29. 5726.61 · Opportunity zone investment tax credit
  30. 5726.62 · Transformational mixed use development tax credit
  31. 5726.98 · Calculating tax due
  32. 5726.99 · Minimum and maximum fines
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