Chapter 5745 - MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME
- Section 5745.01 - Municipal taxation of electric light company income definitions
- Section 5745.02 - Determining taxpayer's state net income and portion taxable by municipal corporation
- Section 5745.03 - Filing annual report and remitting tax due - extensions
- Section 5745.031 - Written application to be a taxpayer
- Section 5745.04 - Filing declaration of estimated taxes - remittance
- Section 5745.041 - Paying taxes by electronic funds transfer
- Section 5745.05 - Quarterly payments of amounts certified to municipal corporations
- Section 5745.06 - Nonrefundable credit for tax due from or paid by qualifying pass-through entity
- Section 5745.07 - Interest on unpaid taxes
- Section 5745.08 - Penalties assessed
- Section 5745.09 - Underpayments
- Section 5745.10 - [Repealed]
- Section 5745.11 - Application for refund
- Section 5745.12 - Assessment for deficiencies
- Section 5745.13 - Adjustments to income apportionable to municipal corporation
- Section 5745.14 - Filing amended report based on adjustments to federal tax return
- Section 5745.15 - Maintaining records
- Section 5745.16 - Rules governing terms and conditions under which such reports or information shall be available for inspection