Ohio Code § 5725.16
Ohio Code § 5725.16. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.16.
On or before the first Monday of May, annually for return years prior to 2014, the
tax commissioner shall certify to the treasurer of state the assessment of the shares
or property representing capital, or apportionment of either, of each dealer in intangibles
doing business in the state, showing separately the amount representing capital employed
in each county. The treasurer of state shall place the amounts certified on the intangible property
tax list in the treasurer of state's office in the names of the dealers represented
by those certificates. The commissioner shall collect, on behalf of the treasurer, the taxes due on the assessments
certified pursuant to this section, together with any applicable penalties or interest,
in the manner prescribed by section 5725.22 of the Revised Code . The commissioner shall immediately forward to the treasurer any payments received
under this section or section 5719.13 of the Revised Code . The treasurer shall credit all such payments against the appropriate amounts on
the intangible property tax list in the treasurer's office. A dealer in intangibles may claim a refund of any overpayment of the tax levied under division (D) of section 5707.03 of the Revised Code by filing an application for final assessment in accordance with section 5711.26 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.16
- 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 § 5725.16?
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 § 5725.16 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 § 5725.16 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Statutes are amended, repealed, and renumbered every session.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.