Ohio Code § 5725.07

Ohio Code § 5725.07. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5725.07.

Upon receiving the report required from a financial institution by section 5725.02 of the Revised Code , the tax commissioner shall ascertain and assess the amount of taxable deposits of

such institution in each county in which the institution maintained an office for

the receipt of deposits.  Such amounts shall be assessed in the name of such financial institution except

that the amounts of the taxable deposits wholly withdrawn from each such institution

within the times mentioned in section 5725.02 of the Revised Code , and separately set forth in such report, shall be subtracted from the amount of

taxable deposits so assessed, and separately assessed in the names of such respective

depositors.

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

At a glance

  • Citation: Ohio Revised Code § 5725.07
  • 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 § 5725.07?

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 § 5725.07 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 § 5725.07 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Statutes are amended, repealed, and renumbered every session.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.