Ohio Code § 5711.34

Ohio Code § 5711.34. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5711.34.

Annually, on or before the fifteenth day of January, the following lists, verified

by the president, vice-president, secretary, or the treasurer of the corporation required

to file such list, shall be filed with the department of taxation, in such form as

the tax commissioner prescribes: (A) Each corporation incorporated under the laws of this state for profit shall file

with the department a list of its shareholders, registered bondholders, debentureholders,

noteholders, or other holders of investments in the corporation as defined in section 5701.06 of the Revised Code residing in this state, showing their places of residence and the number of shares,

registered bonds, debentures, notes, or other units of investments held by each such

holder. (B) Each corporation incorporated under the laws of this state for profit shall file

with the department a list of the persons residing in this state who are shareholders,

registered bondholders, debentureholders, noteholders, or other holders of investments

as defined in section 5701.06 of the Revised Code of its affiliated foreign corporations, showing the residence and number of shares,

registered bonds, debentures, notes, or other units of investments held by each such

holder in each such affiliated corporation. (C) Each foreign corporation for profit doing business in this state, owning or using

a part or all of its capital or property in this state, or authorized by the secretary

of state to transact business in this state shall file with the department a list

of its shareholders, registered bondholders, debentureholders, noteholders, or other

holders of investments in the corporation as defined in section 5701.06 of the Revised Code residing in this state, showing their places of residence and the number of shares,

registered bonds, debentures, notes or other units of investments held by each such

holder. (D) Each foreign corporation for profit doing business in this state, owning or using

a part or all of its capital or property in this state, or authorized by the secretary

of state to transact business in this state shall file with the department a list

of the persons residing in this state who are shareholders, registered bondholders,

debentureholders, noteholders or other holders of investments as defined in section 5701.06 of the Revised Code of its affiliated foreign corporations, showing the residence and number of shares,

registered bonds, debentures, notes or other units of investments held by each such

holder in each such affiliated corporation. This section does not require a corporation to file a list of the holders of the kinds

of intangible property mentioned herein where the Ohio intangible tax upon such intangible

property in said corporation is assessed at its source and paid by such corporation,

or a list of holders of unmatured annuities issued by such corporation.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5711.34
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Ohio attorney.

Common questions

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What subject does Ohio Revised Code § 5711.34 address?

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