Ohio § 5726.36 Notification of changes in ownership or applicability of chapter

Ohio Statutes

§ 5726.36 — Notification of changes in ownership or applicability of chapter

Ohio § 5726.36

Title 57Taxation

Ch. 5726Financial Institutions Tax

This text of Ohio § 5726.36 (Notification of changes in ownership or applicability of chapter) 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. § 5726.36 (2026).

Text

(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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(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.