Ohio § 5725.02 Annual report

Ohio Statutes

§ 5725.02 — Annual report

Ohio § 5725.02

Title 57Taxation

Ch. 5725Financial Institutions; Dealers In Intangibles; Insurance Companies

This text of Ohio § 5725.02 (Annual report) 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. § 5725.02 (2026).

Text

For report years prior to 2014, the cashier or  other principal accounting officer of each bank, the secretary or  other principal accounting officer of each other incorporated  financial institution, and the manager or owner of each  unincorporated financial institution shall return to the  department of taxation between the first and second Mondays of  March, annually, a report exhibiting in detail, and under  appropriate heads, the resources and liabilities of such  institution at the close of business on the thirty-first day of  December next preceding.

The report of each financial institution shall also show the  aggregate balances of the taxable deposits of its depositors in  each county in which the institution maintained an office for the  receipt of deposits, at the end of busine

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For report years prior to 2014, the cashier or other principal accounting officer of each bank, the secretary or other principal accounting officer of each other incorporated financial institution, and the manager or owner of each unincorporated financial institution shall return to the department of taxation between the first and second Mondays of March, annually, a report exhibiting in detail, and under appropriate heads, the resources and liabilities of such institution at the close of business on the thirty-first day of December next preceding.

The report of each financial institution shall also show the aggregate balances of the taxable deposits of its depositors in each county in which the institution maintained an office for the receipt of deposits, at the end of business on the day fixed by the tax commissioner pursuant to section5725.05of the Revised Code. The report shall show also the names and addresses of all depositors whose deposits were wholly withdrawn from such institution between the day so fixed and the date on which notice of the fixing was received by such institution, or if no such notice was received, then between the day fixed and the first day of January next following, and the amount of taxable deposits of each such depositor on the day fixed.