us-oh/stat
Ohio Rev. Code § 5729.01
Return premiums
Official textcodes.ohio.govlast amended
# (A)
"Return premiums," as used in sections 5729.02 and 5729.03 of the Revised Code, does not include the cash surrender values under policies or contracts of life or endowment insurance.
# (B)
"Foreign insurance company," as used in sections 5729.02, 5729.05, 5729.11, and 5729.14 of the Revised Code, has the same meaning as in division (E) of section 5725.01 of the Revised Code.
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In this chapter (26 sections)
- 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 -…
- 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…
- 5729.17 · Tax credit for insurer that owns a rehabilitation tax credit…
- 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