§ 5725.01 Financial institution – dealers in intangibles – insurance company definitions
§ 5725.02 Annual report
§ 5725.03 Return of deposits by financial institutions
§ 5725.05 Duty of tax commissioner to fix listing day for deposits – notice
§ 5725.07 Assessments by tax commissioner
§ 5725.08 Certificate of assessment of financial institutions – certificate of abatement
§ 5725.09 Tax commissioner to make report if financial institution fails to do so
§ 5725.10 Powers and duties of tax commissioner
§ 5725.12 Failure to make return – false statement – forfeiture
§ 5725.13 Taxable property of dealers in intangibles
§ 5725.14 Annual return of resources by dealer in intangibles – gross receipts – consolidated returns
§ 5725.15 Assessment for shares and capital of dealer in intangibles
§ 5725.151 Refundable tax credit for owner of RC 149.311 certificate
§ 5725.16 Certificate of assessment of dealers in intangibles; collection of taxes
§ 5725.17 Failure of dealer in intangibles to make report or pay tax
§ 5725.18 Annual franchise tax on the privilege of being an insurance company
§ 5725.19 Issuance of tax credits by Ohio venture capital authority
§ 5725.20 Certification to treasurer of state by superintendent of insurance
§ 5725.21 Report of valuation of certificates filed annually by fraternal benefit society – determination of assets and liabilities
§ 5725.22 Treasurer of state to maintain intangible property tax lists – collection of taxes – refunds – penalties
§ 5725.221 Interest charged for late filing
§ 5725.222 Application for tax refund by domestic insurance company
§ 5725.23 Action to recover delinquent taxes
§ 5725.24 Distribution of taxes collected
§ 5725.25 Tax on real estate of domestic insurance company
§ 5725.26 Tax on real estate of financial institutions and dealers in intangibles
§ 5725.31 Eligible employee training costs tax credit
§ 5725.32 Refundable credit against tax on domestic insurance company
§ 5725.33 New markets tax credit
§ 5725.34 Tax credit for insurance companies holding rehabilitation tax credit certificate
§ 5725.35 Transformational mixed use development tax credit
§ 5725.98 Order of claims for tax credits and offsets

Terms Used In Ohio Code > Chapter 5725 - Financial Institutions; Dealers in Intangibles; Insurance Companies

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59
  • Rule: includes regulation. See Ohio Code 1.59
  • state: means the state of Ohio. See Ohio Code 1.59
  • United States: includes all the states. See Ohio Code 1.59