Ohio Code § 5725.02
Ohio Code § 5725.02. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.02.
For report years prior to 2014, the cashier or other principal accounting officer
of each bank, the secretary or other principal accounting officer of each other incorporated
financial institution, and the manager or owner of each unincorporated financial institution
shall return to the department of taxation between the first and second Mondays of
March, annually, a report exhibiting in detail, and under appropriate heads, the resources
and liabilities of such institution at the close of business on the thirty-first day
of December next preceding. The report of each financial institution shall also show the aggregate balances of
the taxable deposits of its depositors in each county in which the institution maintained
an office for the receipt of deposits, at the end of business on the day fixed by
the tax commissioner pursuant to section 5725.05 of the Revised Code . The report shall show also the names and addresses of all depositors whose deposits
were wholly withdrawn from such institution between the day so fixed and the date
on which notice of the fixing was received by such institution, or if no such notice
was received, then between the day fixed and the first day of January next following,
and the amount of taxable deposits of each such depositor on the day fixed.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.02
- 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
What is the source of Ohio Revised Code § 5725.02?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5725.02 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5725.02 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.