Ohio Revised Code Search
| Section |
|---|
|
Section 5727.471 | Assessment for underpayment or overpayment of taxes by public utility.
...7 of the Revised Code to be sent by the tax commissioner to the county auditor as to the disposition of a petition for reassessment, or of a decision of the board of tax appeals or any court with respect to an assessment of public utility property taxes. (B) On receipt of the notification, the auditor shall determine whether there has been an underpayment or overpayment of taxes by the public utility. In the case of... |
|
Section 5727.48 | Extension of time.
...The tax commissioner, on application by a public utility, may extend to the public utility a further specified time, not to exceed thirty days, within which to file any report or statement required by this chapter to be filed with the commissioner, except reports required by sections 5727.24 to 5727.29 of the Revised Code. A public utility must file such an application, in writing, with the commissioner on or before ... |
|
Section 5727.49 | Monthly report of secretary of state - information provided by county auditors.
...ed by law to pay an excise or franchise tax or fee. Each month he shall file with the tax commissioner a certified report showing all such new public utilities, the increase or decrease of the capital stock or the dissolution of existing public utilities, and such other information as the commissioner requires. For the purpose of obtaining the necessary information, the secretary of state or the commissioner shall ha... |
|
Section 5727.50 | Valuation if no report or erroneous information reported.
...utility fails to make any report to the tax commissioner required by law, or makes such report and fails to report or reports erroneously any information essential to the determination of any amount, value, proportion, or other fact to be determined by the commissioner pursuant to law, which is necessary for the fixing of any fee, tax, or assessment, the commissioner shall determine such amount, value, proportion, or... |
|
Section 5727.51 | Taxes on dissolution or retirement required to be paid.
...rts and pay excise or franchise fees or taxes in accordance with law. |
|
Section 5727.53 | Action to recover taxes.
...The taxes, fees, and penalties provided by this chapter that are remitted to the tax commissioner may be recovered by an action brought in the name of the state in the court of common pleas of Franklin county, or of any county in which such public utility is doing business, or in which the line of any railroad company is located, and such court of common pleas shall have jurisdiction of the action regardless of the a... |
|
Section 5727.54 | Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
...file any report or return or to pay any tax or fee as a public utility fails to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such public utilit... |
|
Section 5727.55 | Prohibition against doing business after cancellation of articles or certificate.
...o make a report or return or to pay any tax or fee. |