Ohio Rev. Code » Chapter 5733
Ohio Revised Code

Ohio Rev. Code § 5733.02 (2026)

Annual taxpayer report and remittance - report on dissolution or withdrawal

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Effective:
March 27, 2013
Latest Legislation:
House Bill 510 - 129th General Assembly
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Annually, for tax years prior to tax year 2014, between the first day of January and the thirty-first day of March or on or before the date as extended under section 5733.13 of the Revised Code, each taxpayer shall make a report in writing to the tax commissioner in such form as the tax commissioner prescribes, and shall remit to the commissioner, with the remittance made payable to the treasurer of state, the amount of the tax as shown to be due by such report less the amount paid for the year on a declaration of estimated tax report filed by the taxpayer as provided by section 5733.021 of the Revised Code. Remittance shall be made in the form prescribed by the commissioner, including electronic funds transfer if required by section 5733.022 of the Revised Code.

The commissioner shall furnish corporations, on request, copies of the forms prescribed by the commissioner for the purpose of making such report. A domestic corporation shall not dissolve, and a foreign corporation shall not withdraw or retire from business in Ohio, on or after the first day of January in any year prior to 2014 without making a franchise tax report to the commissioner and paying or securing the tax charged for the year in which such dissolution or withdrawal occurs.

The annual corporation report shall be signed by the president, vice-president, secretary, treasurer, general manager, superintendent, or managing agent in this state of such corporation. If a domestic corporation has not completed its organization, its annual report shall be signed by one of its incorporators.

The report shall contain the facts, figures, computations, and attachments that result in the tax charged by this chapter and determined in the manner provided within the chapter.
Notes of Decisions
Cited in 5 cases, 1958–1991 · leading case: Hoover Universal, Inc. v. Limbach, 575 N.E.2d 811 (Ohio 1991).
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Hoover Universal, Inc. v. Limbach, 575 N.E.2d 811 (Ohio 1991). “In its franchise tax return, a taxpayer, under R.C. 5733.02 and 5733.03, reports its “ * * * net income during the year or portion thereof preceding the date of commencement of its annual accounting period that includes the first day of January of the tax year * * Former R.”
Olan Mills Inc. v. Limbach, 564 N.E.2d 435 (Ohio 1990). · cites it 2× “13, a corporation may apply to the commissioner to extend the time within which to file its report until the thirty-first day of May or to the fifteenth day of the month following the due date, including extensions thereof, for filing its federal corporate return.”
Cooper-Jarrett, Inc. v. Porterfield, 238 N.E.2d 554 (Ohio 1968). · cites it 2× “The taxpayer proffered no written report, as required by Section 5733.02, Revised Code. Thus, the record is silent as to the amount, type, character or value of taxpayer’s property or capital employed, used or located, or of its “business done,” in this or any other state.”
Gatx Corp. v. Limbach, 486 N.E.2d 840 (Ohio Ct. App. 1984). “R.C. 5733.02 and 5733.05. The base or measure of the franchise tax is the value of the issued and outstanding shares of the corporation.”
State ex rel. Corrigan v. Cleveland-Cliffs Iron Co., 152 N.E.2d 1 (Ohio Ct. App. 8th Dist. 1958). “” *234 The code sections prohibiting certain corporations, as enumerated by §5733.02 R. C., from using corporate funds for “Political Purposes,” and requiring that corporations shall cause affidavits to be filed asserting that tnej did not expend funds for political purposes,…”
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