Ohio § 5751.05 Election as calendar year taxpayer

Ohio Statutes

§ 5751.05 — Election as calendar year taxpayer

Ohio § 5751.05

Title 57Taxation

Ch. 5751Commercial Activity Tax

This text of Ohio § 5751.05 (Election as calendar year taxpayer) 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. § 5751.05 (2026).

Text

(A)Any person subject to this chapter shall file on a quarterly basis.

(B)The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner. Last updated August 8, 2023 at 9:54 AM

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(A) Any person subject to this chapter shall file on a quarterly basis.

(B) The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner.

Last updated August 8, 2023 at 9:54 AM