us-oh/stat
Ohio Rev. Code § 5727.14
Apportionment of value of property of interstate railroad
Official textcodes.ohio.govlast amended
When a railroad company has part of its road in this state and part in another state, the tax commissioner shall take the entire value of the property of such public utility, determined in accordance with sections 5727.01 to 5727.62 of the Revised Code, and apportion it to this state in the proportion that the length of the road in this state bears to the whole length of road. As used in this section, "length of road" means the miles of single or first main track, measured by the distance between termini, over which railroad transportation service is performed.
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In this chapter (40 sections)
- 5727.01 · Public utilities definitions
- 5727.02 · Persons excepted
- 5727.03 · Combined company to file separate report for each listed…
- 5727.04 · Public utility or interexchange telecommunications company…
- 5727.05 · Exemption of nonprofit and municipal corporations
- 5727.06 · Taxable property of public utility or interexchange…
- 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…
- 5727.25 · Quarterly or annual returns filed with tax payment -…
- 5727.26 · Assessment for failure to file return or pay amount due -…
- 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…
- 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…
- 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…
- 5727.55 · Prohibition against doing business after cancellation of…
- 5727.56 · Reinstatement of public utility - conditions - designation of…
- 5727.57 · Petition for judgment for taxes - injunction - procedure -…
- 5727.58 · Quo warranto proceedings
- 5727.60 · Penalty for failure to make report
- 5727.61 · Affidavit denying unlawful political contributions