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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5726.36 | Notification of changes in ownership or applicability of chapter.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5726 Financial Institutions Tax
 
Effective:
March 27, 2013
Latest Legislation:
House Bill 510 - 129th General Assembly
PDF:
Download Authenticated PDF
 

(A) A person shall notify the tax commissioner when the person is no longer subject to the tax imposed by this chapter.

(B) If the ownership structure of a financial institution changes such that a person is no longer includable in the annual report of the financial institution, the reporting person for the financial institution shall notify the commissioner of the change when the reporting person files its next annual report or in writing prior to the due date of that report.

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