Ohio § 5733.02

§ 5733.02.

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.