Legal Resources - Tax Rules

Tax Rules: Final: 5703-5

Final Tax Rules - Franchise Tax

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 5703. The posting of rules on this site is for informational purposes and is believed to be accurate. By posting rules on this site, neither the state of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Franchise Tax

Rule No.

Title 

5703-5-01 Definitions applicable to rules 5703-5-01 to 5703-5-05 of the Administrative Code.  last revised 12-30-89
5703-5-02 Date as of which the value of a taxpayer's issued and outstanding shares of stock is determined.   last revised 12-30-89
5703-5-03 Dates on which a taxpayer's taxable year begins and ends.  last revised 12-30-89
5703-5-04 Changes of a taxpayer's annual accounting period.  last revised 1-2-04
5703-5-05 Taxes excludable in computing the corporate franchise tax under the net worth basis.  last revised 1-4-89
5703-5-06 Combined reporting of the corporation franchise tax.  last revised 2-29-76
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.  last revised 2-7-77
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.  last revised 12-14-84
5703-5-10 Corporate franchise tax; accounts maintained under Statement of Financial Accounting Standards No. 106.  last revised 11-27-94