CAT 2005-01 - Commercial Activity Tax: Definition of "Foreign
Corporation" in Chapter 5751 - Issued December, 2005;
Repealed, April 2006
Prior to Am. Sub. H.B. 530 enacted by the 126th General
Assembly, this information release contained Rule 5703-29-01
that clarified the definition of “foreign corporation” as
that term was used in two sections of Chapter 5751.
This rule is no longer needed and will be
rescinded. Please direct any questions to the
Commercial Activity Tax Division of the Ohio Department of
Taxation at 1-888-722-8829.