5725.16 Certificate of assessment of dealers in intangibles - certificate of abatement. - Ohio Statutes

5725.16 Certificate of assessment of dealers in intangibles - certificate of abatement.

On or before the first Monday of May, annually, the tax commissioner shall certify to the treasurer of state the assessment of the shares or property representing capital, or apportionment of either, of each dealer in intangibles doing business in the state, showing separately the amount representing capital employed in each county.

The treasurer of state shall place the amounts certified on the intangible property tax list in his office in the names of the dealers represented by those certificates.

Any certificate of abatement issued pursuant to section 5703.05 of the Revised Code for the overpayment of the tax on shares or property representing capital of a dealer in intangibles may be tendered by the payee or transferee thereof to the treasurer of state as payment for any taxes allocable to the county in which the claim for overpayment arose.

Effective Date: 07-01-1987