Ohio Statutes
§ 5502.49 — Exemption from corporate franchise tax
Ohio § 5502.49
This text of Ohio § 5502.49 (Exemption from corporate franchise tax) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5502.49 (2026).
Text
No civil defense structure or equipment for which a civil defense certificate has been issued shall be considered as an asset of any corporation in determining the value of its issued and outstanding shares or the value of the property owned and used by it in this state for the purpose of the franchise tax.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Effective: October 29, 1995 | Latest Legislation: Senate Bill 162 - 121st General Assembly
Nearby Sections
15
§ 5502.01
General duties of department§ 5502.011
Duties of director§ 5502.03
Division of homeland security§ 5502.05
Driver's license examination section§ 5502.06
Duty of examiners§ 5502.07
Training schools for examiners§ 5502.13
Investigative unit§ 5502.132
Ohio investigative unit fund§ 5502.1321
Ohio investigative unit contingency fundCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5502.49, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5502.49.