The tax commissioner may extend to any corporation a further specified time within which to file the report required to be filed by section 5733.02 of the Revised Code to the thirty-first day of May of the tax year or to the fifteenth day of the month following the due date, including extensions thereof, for the filing of the federal corporate income tax return for the taxable year.

Terms Used In Ohio Code 5733.13

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Tax year: means the calendar year in and for which the tax imposed by section 5733. See Ohio Code 5733.04
  • Taxable year: means the period prescribed by division (A) of section 5733. See Ohio Code 5733.04

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