Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is a bank organization?

  • National bank;
  • Federal savings association or bank;
  • Bank, banking association, trust company, savings and loan association, savings bank or other banking institution;
  • Corporation organized under 12 U.S.C. 611;
  • Agency or branch of a foreign bank;
  • Entity licensed as a small business investment company; or
  • Company chartered under the "Farm Credit Act of 1933."

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