Information Release

CAT 2005-01 - Commercial Activity Tax: Definition of "Foreign Corporation" in Chapter 5751 - Issued December, 2005; Repealed, April 2006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  This rule is no longer needed and will be rescinded.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.