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  2. U.S. State Codes
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  4. Ohio
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  6. Title [57] LVII TAXATION
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  8. Chapter 5749 - SEVERANCE TAX


Chapter 5749 - SEVERANCE TAX


  • Section 5749.01 - Severance tax definitions.
  • Section 5749.02 - Imposing tax on severance of natural resources.
  • Section 5749.021 - [Repealed].
  • Section 5749.03 - Natural resources severed from an exempt domestic well.
  • Section 5749.04 - Permit or registration required.
  • Section 5749.06 - Filing returns for each calendar quarter.
  • Section 5749.07 - Failure to file or pay tax.
  • Section 5749.08 - Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment.
  • Section 5749.09 - Deducting taxpayer's indebtedness to state from refund.
  • Section 5749.10 - Assessments for taxes in jeopardy.
  • Section 5749.11 - Nonrefundable severance credit tax credit for owner of RC 1513.171 certificate.
  • Section 5749.12 - Nonresidents - service of process.
  • Section 5749.13 - Maintaining records.
  • Section 5749.14 - Tax commissioner - additional powers.
  • Section 5749.15 - Civil penalties.
  • Section 5749.16 - Filing incomplete, false, or fraudulent return.
  • Section 5749.17 - Information provided to natural resources department.
  • Section 5749.99 - Penalty.
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