Ohio § 5725.02
Full text of Ohio Ohio Revised Code § 5725.02, with citation guidance and answers to common questions.
§ 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were wholly withdrawn from such institution between the day so fixed and the date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.
Frequently Asked Questions About Ohio § 5725.02
What does Ohio Revised Code § 5725.02 cover?
Section 5725.02 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5725.02?
A common citation format is "Ohio Revised Code § 5725.02" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5725.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.