us-oh/stat
Ohio Rev. Code § 5751.05
Election as calendar year taxpayer
Official textcodes.ohio.govlast amended
# (A)
Any person subject to this chapter shall file on a quarterly basis.
# (B)
The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner.
Last updated August 8, 2023 at 9:54 AM
Source: view the official text
In this chapter (35 sections)
- 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…
- 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…
- 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…
- 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