Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-3. Property Tax |
5703-3-01. Property excepting oil, gas and water production plants |
5703-3-02. Oil, gas and water production plants |
5703-3-03. Filing of balance sheets; effect of repeal and reduction of listing percentage |
5703-3-04. Dates for listing taxable personal property |
5703-3-05. Consolidated returns by corporations and joint returns by husband and wife [RESCINDED] |
5703-3-06. Consolidated returns by incorporated dealers in intangibles [RESCINDED] |
5703-3-07. Returns by fiduciaries on behalf of taxpayer [RESCINDED] |
5703-3-09. Returns by fiduciaries on property of nonresidents [RESCINDED] |
5703-3-10. Tangible personal property tax; true value of depreciable assets; application of "true value" or "302" computation |
5703-3-11. Tangible personal property tax; "true value" or "302" computation |
5703-3-12. Tangible personal property tax; true value; exhaustion method; presumed disposals |
5703-3-13. Tangible personal property tax; replacement allowance; hotels [RESCINDED] |
5703-3-14. Designation of person to make return of leased property [RESCINDED] |
5703-3-15. Allowances of reserves against accounts receivable [RESCINDED] |
5703-3-16. Computation and assessment of average value of inventories [RESCINDED] |
5703-3-17. "Average inventory value of merchandise" of taxpayer using "retail inventory method of accounting" [RESCINDED] |
5703-3-18. Tangible personal property tax; new taxpayers [RESCINDED] |
5703-3-19. Taxable situs of deposits pursuant to Revised Code 5709.02 and 5709.03. [RESCINDED] |
5703-3-20. Taxable situs of accounts receivable pursuant to Revised Code 5709.02 and 5709.03. [RESCINDED] |
5703-3-21. Personal property tax; taxable status of merchandise or agricultural products held for storage only. [RESCINDED] |
5703-3-22. Tangible personal property tax; valuation of idle equipment [RESCINDED] |
5703-3-23. Intangible personal property tax; repeal; effect of unrepealed sections [RESCINDED] |
5703-3-24. Tangible personal property of nonprofit organizations [RESCINDED] |
5703-3-27. Determining true value of average inventory of a manufacturer for personal property tax purposes |
5703-3-28. Certain corporations to file county supplemental returns |
5703-3-29. Personal property leased and used exclusively for agricultural purposes not subject to personal property tax |
5703-3-30. Personal property in inventory of a merchant manufactured for agricultural use not subject to personal property tax |
5703-3-31. Personal property tax valuation of completed goods owned by the manufacturer-lessor and held for lease or on lease to others |
5703-3-32. Dealer in intangibles tax definition of primarily |