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.
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Franchise Tax
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Rule No.
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Title
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5703-5-01
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Definitions applicable to rules 5703-5-01 to 5703-5-05 of
the Administrative Code. last revised 12-30-89
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5703-5-02
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Date as of which the value of a taxpayer's issued and
outstanding shares of stock is determined. last
revised 12-30-89
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5703-5-03
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Dates on which a taxpayer's taxable year begins and
ends. last revised 12-30-89
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5703-5-04
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Changes of a taxpayer's annual accounting period.
last revised 1-2-04
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5703-5-05
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Taxes excludable in computing the corporate franchise tax
under the net worth basis. last revised 1-4-89
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5703-5-06
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Combined reporting of the corporation franchise
tax. last revised 2-29-76
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5703-5-07
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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
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5703-5-08
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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
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5703-5-10
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Corporate franchise tax; accounts maintained under
Statement of Financial Accounting Standards No.
106. last revised 11-27-94
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