Chapter 5703-5 Franchise Tax

5703-5-01 [Rescinded] Definitions applicable to rules 5703-5-01 to 5703-5-05 of the Administrative Code.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 01/04/1989

5703-5-02 [Rescinded] Date as of which the value of a taxpayer's issued and outstanding shares of stock is determined.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 01/01/1972, 01/04/1989

5703-5-03 [Rescinded] Dates on which a taxpayer's taxable year begins and ends.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 01/01/1972, 02/25/1972, 01/04/1989

5703-5-04 [Rescinded] Changes of a taxpayer's annual accounting period.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 02/25/1972, 01/04/1989, 01/01/2004

5703-5-05 [Rescinded] Taxes excludable in computing the corporate franchise tax under the net worth basis.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031, 5733.04, 5733.05
Prior Effective Dates: 01/01/1972, 01/04/1989

5703-5-06 [Rescinded] Combined reporting of the corporation franchise tax.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.031
Prior Effective Dates: 02/29/1976

5703-5-07 [Rescinded] Allowance for expenditures to remove architectural barriers in determining the value of issued and outstanding shares of stock on the net income basis of the corporation franchise tax.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.04
Prior Effective Dates: 02/07/1977

5703-5-08 [Rescinded] Books from which the value of issued and outstanding shares of stock is determined under the net worth basis of the corporation franchise tax.

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.05
Prior Effective Dates: 12/14/1984

5703-5-10 [Rescinded] Corporate franchise tax; accounts maintained under "Statement of Financial Accounting Standards No. 106".

Effective: 9/7/2018
Five Year Review (FYR) Dates: 6/20/2018
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5733.05
Prior Effective Dates: 11/27/1994