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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 718.06 | Consolidated municipal income tax return.

Ohio Revised Code
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Title 7 Municipal Corporations
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Chapter 718 Municipal Income Taxes
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
July 26, 2000
Legislation:
House Bill 477 - 123rd General Assembly
PDF:
Download Authenticated PDF
 

On and after January 1, 2003, any municipal corporation that imposes a tax on the income or net profits of corporations shall accept for filing a consolidated income tax return from any affiliated group of corporations subject to the municipal corporation's tax if that affiliated group filed for the same tax reporting period a consolidated return for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

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