Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-5 - Franchise Tax
- Section 5703-5-01 - Definitions applicable to rules 5703-5-01 to 5703-5-05 of the Administrative Code
- Section 5703-5-02 - Date as of which the value of a taxpayer's issued and outstanding shares of stock is determined
- Section 5703-5-03 - Dates on which a taxpayer's taxable year begins and ends
- Section 5703-5-04 - Changes of a taxpayer's annual accounting period
- Section 5703-5-05 - Taxes excludable in computing the corporate franchise tax under the net worth basis
- Section 5703-5-06 - Combined reporting of the corporation franchise tax
- Section 5703-5-07 - Allowance for expenditures to remove architectural barriers in determining the value of issued and outstanding shares of stock on the net income basis of the corporation franchise tax
- Section 5703-5-08 - Books from which the value of issued and outstanding shares of stock is determined under the net worth basis of the corporation franchise tax
- Section 5703-5-10 - Corporate franchise tax; accounts maintained under "Statement of Financial Accounting Standards No. 106"
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
