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Statutes > Ohio Laws > Title [55] LV ROADS - HIGHWAYS - BRIDGES > Chapter 5502: DEPARTMENT OF PUBLIC SAFETY > 5502.49 Exemption from corporate franchise tax.

STATE STATUTES & CODES

OHIO STATUTES AND CODES

5502.49 Exemption from corporate franchise tax.

5502.49 Exemption from corporate franchise tax.

No civil defense structure or equipment for which a civil defense certificate has been issued shall be considered as an asset of any corporation in determining the value of its issued and outstanding shares or the value of the property owned and used by it in this state for the purpose of the franchise tax.

Effective Date: 10-29-1995

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