Ohio § 5725.13 Taxable property of dealers in intangibles

Ohio Statutes

§ 5725.13 — Taxable property of dealers in intangibles

Ohio § 5725.13

Title 57Taxation

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

This text of Ohio § 5725.13 (Taxable property of dealers in intangibles) 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. § 5725.13 (2026).

Text

The following property shall be listed and assessed at its fair value and taxed only in the manner prescribed in sections5725.01to5725.26, inclusive, of the Revised Code:

(A)The shares of the stockholders in an incorporated dealer in intangibles having an actual place of business in this state, to the extent represented by capital employed in this state;

(B)The shares of the stockholders, partners, or members of an unincorporated dealer in intangibles having an actual place of business in this state, the capital stock of which is divided into shares held by the owners, to the extent represented by capital employed in this state;

(C)The property representing capital employed in this state by an unincorporated dealer in intangibles whose capital stock is not divided into shares, having

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The following property shall be listed and assessed at its fair value and taxed only in the manner prescribed in sections5725.01to5725.26, inclusive, of the Revised Code:

(A) The shares of the stockholders in an incorporated dealer in intangibles having an actual place of business in this state, to the extent represented by capital employed in this state;

(B) The shares of the stockholders, partners, or members of an unincorporated dealer in intangibles having an actual place of business in this state, the capital stock of which is divided into shares held by the owners, to the extent represented by capital employed in this state;

(C) The property representing capital employed in this state by an unincorporated dealer in intangibles whose capital stock is not divided into shares, having an actual place of business in this state.