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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5751.05 | Election as calendar year taxpayer.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5751 Commercial Activity Tax
 
Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
PDF:
Download Authenticated PDF
 

(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

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