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Title [57] LVII TAXATION
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Chapter 5727: PUBLIC UTILITIES
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Chapter 5727: PUBLIC UTILITIES
5727.01 Public utilities definitions.
5727.02 Persons excepted.
5727.03 Combined company to file separate report for each listed activity of company.
5727.031 Report by entity incidentally supplying electricity.
5727.04 Public utility or interexchange telecommunications company not exempt.
5727.05 Exemption of nonprofit and municipal corporations.
5727.06 Taxable property of public utility or interexchange telecommunications company - assessment by tax commissioner.
5727.07 [Repealed].
5727.08 Annual report.
5727.09 [Repealed].
5727.10 Assessment - hearing - correction.
5727.11 Method of valuation.
5727.111 Assessing at percentages of true value.
5727.12 Valuation and assessment of railroad properties.
5727.13 [Repealed].
5727.14 Apportionment of value of property of interstate railroad.
5727.15 Apportionment of value of taxable property of public utilities.
5727.16 [Repealed].
5727.17 to 5727.22 [Repealed].
5727.23 Preliminary or amended assessment - petition for reassessment.
5727.231 [Repealed].
5727.24 Tax on gross receipts of natural gas company or combined electric and gas company.
5727.241 Credit against tax on natural gas or combined company.
5727.25 Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.
5727.26 Assessment for failure to file return or pay amount due - judgment against company.
5727.27 Company to keep records - inspection of records.
5727.28 Refunds.
5727.29 Refundable credit calculation.
5727.30 Public utilities subject to annual excise tax.
5727.31 Annual statement of public utility - reports.
5727.311 Tax payments by electronic funds transfer.
5727.32 Contents of statement and reports.
5727.33 Ascertaining and determining gross receipts of certain companies.
5727.331 Tax reduction to be reflected in rates.
5727.34 [Repealed].
5727.35, 5727.36 [Repealed].
5727.37 [Repealed].
5727.38 Excise tax on gross receipts of certain public utilities.
5727.39 [Repealed].
5727.391 [Repealed].
5727.40 [Repealed].
5727.41 Credit for investing in eligible Ohio research and development and technology transfer companies.
5727.42 Treasurer of state to maintain list of taxes levied and paid - certification and collection of taxes.
5727.43 [Repealed].
5727.44 [Repealed].
5727.45 Crediting of taxes and penalties to funds.
5727.46 [Repealed].
5727.47 Notice of assessment - petition for reassessment.
5727.471 Assessment for underpayment or overpayment of taxes by public utility.
5727.48 Extension of time.
5727.49 Monthly report of secretary of state - information provided by county auditors.
5727.50 Valuation if no report or erroneous information reported.
5727.51 Taxes on dissolution or retirement required to be paid.
5727.52 [Repealed].
5727.53 Action to recover taxes.
5727.54 Cancellation of articles of incorporation or certificate of authority for failure to report or pay taxes.
5727.55 Prohibition against doing business after cancellation of articles or certificate.
5727.56 Reinstatement of public utility - conditions - designation of agent.
5727.57 Petition for judgment for taxes - injunction - procedure - evidence.
5727.58 Quo warranto proceedings.
5727.59 [Repealed].
5727.60 Penalty for failure to make report.
5727.61 Affidavit denying unlawful political contributions.
5727.62 Payment of witness fees.
5727.71 Duty of officials of railroads to testify.
5727.72 Duty to testify or bring books or papers.
5727.73 [Repealed].
5727.74 Effect when tax charged invalid.
5727.75 Exemption on tangible personal property and real property of certain qualified energy projects.
5727.80 Kilowatt-hour tax definitions.
5727.81 Excise tax levied on electric distribution company.
5727.811 Excise tax levied on natural gas distribution company.
5727.82 Monthly return and payment of tax.
5727.83 Payment by electronic funds transfer.
5727.84 Crediting money in kilowatt-hour tax receipts fund.
5727.85 Payments from school district property tax replacement fund.
5727.86 Payments from local government property tax replacement fund.
5727.87 Compensating county for loss of administrative fees due to tax value loss.
5727.88 Administration of provisions.
5727.89 Failure to file return or pay tax, interest, or additional charge.
5727.90 Statute of limitations.
5727.91 Refunds.
5727.92 Keeping and presrving records.
5727.93 Registration.
5727.94 Tax statement provided to customers.
5727.95 Prohibited acts.
5727.99 Penalty.
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