reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5728.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.15 | Law Enforcement Agency or Peace Officer - Immunity.

Effective: January 1, 1990|Latest Legislation:  House Bill 64 - 118th General Assembly|(A) As used in this section, "peace officer" has the same meaning as in section 2935.01 of the Revised Code.(B) A peace officer, law enforcement agency employing a peace officer, and the state or any political subdivision associated with a peace officer are not liable in damages in a civil action for any injury, death, or loss to person or property allegedly caused by conduct of a peace officer in the course of his performace of any duty required or authorized by this chapter. This section does not affect, and shall not be construed as affecting, any immunity or defense that a peace officer, law enforcement agency employing a peace officer, and the state or any political subdivision associated with a peace officer may be entitled to under another section of the Revised Code or the common law of this state, including, but not limited to, sections 9.86, 2744.02, and 2744.03 of the Revised Code.
Ohio Rev Code § 5728.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5728 | Fuel Use Tax|Section 5728.99 | Penalty.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|(A)(1) Except as provided in division (A)(2) of this section, whoever violates any provision of sections 5728.01 to 5728.14 of the Revised Code, or any rule promulgated by the tax commissioner under the authority of any provision of those sections, for the violation of which no penalty is provided elsewhere, shall be fined not less than twenty-five nor more than one hundred dollars.(2) Division (A)(1) of this section does not apply to the filing of any false or fraudulent return, application, or permit under section 5728.02, 5728.03, or 5728.08 of the Revised Code. The filing of any false or fraudulent return, application, or permit under any of those sections is a violation of section 2921.13 of the Revised Code.(B)(1) Whoever violates division (A)(1) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the fourth degree.(2) Whoever violates division (A)(2) of section 5728.04 of the Revised Code is guilty of a misdemeanor of the first degree.
Ohio Rev Code § 5729.01 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.01 | Return Premiums.

Effective: March 31, 1973|Latest Legislation:  House Bill 1257 - 109th General Assembly|(A) "Return premiums," as used in sections 5729.02 and 5729.03 of the Revised Code, does not include the cash surrender values under policies or contracts of life or endowment insurance.(B) "Foreign insurance company," as used in sections 5729.02, 5729.05, 5729.11, and 5729.14 of the Revised Code, has the same meaning as in division (E) of section 5725.01 of the Revised Code.
Ohio Rev Code § 5729.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.02 | Annual Statements of Foreign Insurance Companies.

Effective: March 31, 1973|Latest Legislation:  House Bill 1257 - 109th General Assembly|Every foreign insurance company shall set forth in its annual statement to the superintendent of insurance the gross amount of premiums received by it from policies covering risks within this state during the preceding calendar year, less return premiums paid for cancellations and considerations received for reinsurance of risks within this state, provided that dividends paid or otherwise allowed to policyholders shall not be deducted except as provided in section 5729.04 of the Revised Code. If the superintendent has reason to suspect the correctness of such statement he may make an examination at the expense of the state of the books of such company or its agents for the purpose of verifying them.Where insurance against fire is included with insurance against other perils at an undivided premium, a reasonable allocation from such entire premium shall be made for the fire portion of the coverage in such manner as the superintendent of insurance may direct.Every insurance company incorporated under the laws of this state, and controlled by a foreign affiliate, that claims to be a domestic insurance company, as that term is defined in division (D) of section 5725.01 of the Revised Code, shall set forth in its annual report information from which the superintendent can determine the validity of such claim.
Ohio Rev Code § 5729.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.03 | Computation and Collection of Tax.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|(A) If the superintendent of insurance finds the annual statement required by section 5729.02 of the Revised Code to be correct, the superintendent shall compute the following amount, as applicable, of the balance of such gross amount, after deducting such return premiums and considerations received for reinsurance, and charge such amount to such company as a tax upon the business done by it in this state for the period covered by such annual statement: (1) If the company is a health insuring corporation, one per cent of the balance of premium rate payments received, exclusive of payments received under the medicare program and exclusive of payments received pursuant to the medicaid program for the period ending September 30, 2009, as reflected in its annual report;(2) If the company is not a health insuring corporation, one and four-tenths per cent of the balance of premiums received, exclusive of premiums received under the medicare program and exclusive of payments received pursuant to the medicaid program for the period ending September 30, 2009, as reflected in its annual statement, and, if the company operates a health insuring corporation as a line of business, one per cent of the balance of premium rate payments received from that line of business, exclusive of payments received under the medicare program and exclusive of payments received pursuant to the medicaid program for the period ending September 30, 2009, as reflected in its annual statement.Each foreign insurance company, including health insuring corporations, receiving payments pursuant to the medicaid program during the period beginning October 1, 2009, and ending December 31, 2009, shall file with the 2009 annual statement to the superintendent a schedule that reflects those payments received pursuant to the medicaid program for that period. The payments reflected in the schedule, plus all other taxable premiums, are subject to the annual franchise tax due to be paid in 2010.(B) Any insurance policies that were not issued in violation of Title XXXIX of the Revised Code and that were issued prior to April 15, 1967, by a life insurance company organized and operated without profit to any private shareholder or individual, exclusively for the purpose of aiding educational or scientific institutions organized and operated without profit to any private shareholder or individual, are not subject to the tax imposed by this section. All taxes collected pursuant to this section shall be credited to the general revenue fund.(C) In no case shall the tax imposed under this section be less than two hundred fifty dollars.
Ohio Rev Code § 5729.031 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.031 | Credit Against Imposed Tax.

Effective: July 1, 1999|Latest Legislation:  House Bill 215 - 122nd General Assembly|As used in this section, "insurance company" includes any health insuring corporation as defined in section 1751.01 of the Revised Code; "insurance company group" means two or more insurance companies that are owned by a common owner or two or more insurance companies among which one company owns the other company or companies; and with respect to health insuring corporations, "premiums sold" means premium rate payments received. A foreign or domestic insurance company or insurance company group may claim a credit against the tax imposed under section 5725.18 or 5729.03 of the Revised Code. An insurance company group shall compute one credit for the group as a whole, and one or more companies in the group may claim all or a portion of that credit until it is exhausted. The superintendent of insurance may adopt rules for the apportionment of the credit among the members of an insurance company group. The amount of the credit shall equal the amount computed as follows:(A) Subtract the total dollar amount of all premiums sold in all states by the company, in the case of an individual company, or by the group, in the case of an insurance company group, from seventy-five million dollars;(B) Divide the result obtained in division (A) of this section by seventy-five million;(C) Multiply the quotient obtained in division (B) of this section by two hundred thousand.(D) The product obtained in division (C) of this section shall equal the credit to which an insurance company or an insurance company group is entitled, but the credit shall not reduce the tax liability of any individual company or of any company within an insurance company group below the minimum tax required by division (C) of section 5725.18 or division (C) of section 5729.03 of the Revised Code. If the difference obtained in division (A) of this section is less than or equal to zero, the credit allowed under this section equals zero.(E) A reduction in the taxes of a foreign insurance company to the extent obtained through a claim for credit under this section does not increase the retaliatory tax liability otherwise charged against that company.
Ohio Rev Code § 5729.032 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.032 | Refundable Credit Against Tax on Foreign Insurance Company.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5729.03 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.
Ohio Rev Code § 5729.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.04 | Gross Premiums of Mutual and Stock Insurance Companies.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|To compute franchise taxes on gross premiums to be paid under any law of this state by any mutual insurance company authorized to do business under the laws of this state, or by any stock insurance company so authorized, doing business on the plan of distributing back to its policyholders at the end of the policy year refunds of a portion of the premium collected, the amount of premium deposits received by the company upon any risk written pursuant to section 3925.34 or division (A)(1), (2), (7), or (14) of section 3929.01 of the Revised Code, within this state in excess of the net cost of insurance to the insured shall not be included where the excess deposit is returned ratably by the company to its policyholders; but the amount of gross or aggregate premiums received by the company is deemed the balance remaining after deducting from the gross amount of premium deposits received or collected by it on risks in this state during the preceding calendar year that portion of gross premium deposits returned by it to policyholders during the preceding calendar year, upon the cancellation or expiration of risks upon property situated within this state. In addition to the matters of return required to be made by insurance companies for the purpose of computing taxes, any company shall also return for such purpose in its annual statement: (A) The gross amount of premium deposits received or collected by it on risks in this state during the preceding calendar year;(B) The total amount of gross premium deposits returned to policyholders during such preceding calendar year upon cancellation and upon expiration of risks upon property situated within this state.Where insurance against fire is included with insurance against other perils at an undivided premium, a reasonable allocation from the entire premium shall be made for the fire portion of the coverage in such manner as the superintendent of insurance may direct.
Ohio Rev Code § 5729.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.05 | Payment of Tax - Due Date - Refund.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|On or before the fifteenth day of October each year, each foreign insurance company shall pay to the treasurer of state an amount equal to one-half of the previous calendar year's tax, before credits, which was assessed and paid under section 3737.71 of the Revised Code and this chapter. This payment shall be considered as a partial payment of the tax upon the business done in this state during the calendar year in which the payment date provided by this paragraph is contained.At the time of filing its annual statement, each foreign insurance company shall pay to the treasurer of state the tax assessable under section 3737.71 of the Revised Code and this chapter, calculated by such company from such annual statement. The company may deduct the part of such tax already paid as a partial payment.The superintendent shall determine the correctness of the reports and statements of insurance companies, compute the annual tax, and, on or before the fifteenth day of May, prepare and furnish to the treasurer of state lists of all taxable companies, showing as to each company the whole amount of the annual tax computed by the superintendent. The treasurer of state, after deducting the tax already paid, shall promptly notify each such company of any amount due, which amount shall be paid by each such company to the treasurer of state by the fifteenth day of June next succeeding. If a company has for any reason overpaid or was illegally or erroneously assessed or charged for collection a larger amount of tax than its annual tax as computed by the superintendent of insurance and an application for refund was timely filed under section 5729.102 of the Revised Code, a refund of the excess amount shall be paid from the tax refund fund created by section 5703.052 of the Revised Code.
Ohio Rev Code § 5729.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.06 | Retaliatory Tax Rate.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If the laws of another state, territory, or nation authorize charges for the privilege of doing business therein or taxes against insurance companies organized in this state exceeding the charges provided in sections 5729.01 to 5729.15, inclusive, of the Revised Code, like amounts shall be charged against all insurance companies of such state, territory, or nation doing business in this state, instead of the charges provided by said sections.
Ohio Rev Code § 5729.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.08 | Issuance of Tax Credits by Ohio Venture Capital Authority.

Effective: June 5, 2006|Latest Legislation:  Senate Bill 321 - 126th General Assembly|Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a foreign insurance company under section 5729.03 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.
Ohio Rev Code § 5729.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.09 | Annual Report Required of Chief Officer.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The superintendent of insurance, annually and at such other times as he sees fit, shall require the president or other chief officer of each company or association to file a statement under oath showing the names of each fire insurance company or association with whom or for whom liability for insurance on property located wholly or partially in this state has been reinsured, disposed of, ceded, pooled, divided, or in any manner reduced or increased.
Ohio Rev Code § 5729.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.10 | Revocation of License for Failure to Pay Tax or Make Report - Action to Recover Taxes - Report on Ceasing to Do Business.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If a company fails to pay the tax levied by section 5729.03 of the Revised Code, or to make any partial payment thereof as required by law after a statement thereof has been made and mailed to it, or if the annual statement required by law to be made by it is false or incorrect, the superintendent of insurance may revoke the license of such company doing business in this state. Upon failure to pay the tax or to make partial payment thereof according to law, the superintendent shall certify that fact to the attorney general, who shall thereupon begin an action against the company in the court of common pleas of Franklin county, or any other county he elects, to recover the amount of the tax. If such company ceases to do business in this state, it shall thereupon make a report to the superintendent of the gross amount of premiums not theretofore reported as provided in section 5729.02 or 5729.04 of the Revised Code received by it from policies covering risks within this state prior to such discontinuance of business, after deducting return premiums and considerations received for reinsurance not theretofore so reported, and shall forthwith pay to the superintendent a like per cent of tax thereon.
Ohio Rev Code § 5729.101 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.101 | Late Returns - Computation and Accrual of Interest.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|For the purposes of this section, interest shall be computed at a rate per calendar month, rounded to the nearest one-hundredth of one per cent, equal to one-twelfth of the rate per annum prescribed by section 5703.47 of the Revised Code for the calendar year that includes the month for which the interest accrues.(A) When taxes levied by this chapter or by section 3737.71 of the Revised Code are assessed as the result of a tax return being filed late, the treasurer of state shall add interest to the taxes due. The interest shall accrue from the first day of the month following the last day on which the taxes were required to be paid had the assessment been certified by the date prescribed, to the last day of the month preceding the date on which the assessment was certified, and shall be computed on the basis of the taxes due.(B) If an assessment has been certified pursuant to this chapter and an amended or final assessment is certified for the same taxpayer and the same tax year, the treasurer of state shall add interest to the deficiency or excess. The interest shall be computed on the excess or deficiency and shall accrue as follows:(1) On a deficiency, interest shall accrue from the first day of the month following the last day on which the previous assessment was required to be paid to the last day of the month preceding the date on which the amended or final assessment is certified.(2) On an excess, interest shall be allowed from the first day of the month following the date of payment of the previous assessment to the last day of the month preceding the date on which the amended or final assessment is certified.
Ohio Rev Code § 5729.102 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.102 | Application for Refund - Assessment of Deficiency.

Effective: March 30, 2006|Latest Legislation:  House Bill 530 - 126th General Assembly|(A) An application to refund to a foreign insurance company any taxes imposed by section 3737.71 of the Revised Code or this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal, erroneous, or excessive assessment, with interest thereon as provided by section 5729.101 of the Revised Code, shall be filed with the superintendent of insurance, on the form prescribed by the superintendent, within three years after the date of the illegal, erroneous, or excessive payment of the tax. No refund shall be allowed unless an application has been filed in accordance with this section. The time limit imposed under this division may be extended if both the foreign insurance company and the superintendent of insurance agree in writing to the extension.(B) Except as otherwise provided in this division, the superintendent may make an assessment against a foreign insurance company for any deficiency for the period for which a report, tax return, or tax payment is due for any taxes imposed by section 3737.71 of the Revised Code or this chapter, based on any information in the superintendent's possession. No assessment shall be made against a foreign insurance company more than three years after the later of the final date the report, tax return, or tax payment subject to the assessment was required to be filed or paid, or the date the report or tax return was filed, provided that there shall be no bar if the foreign insurance company failed to file the required report or tax return or if the deficiency results from fraud or any felonious act. The time limit may be extended if both the foreign insurance company and the superintendent agree in writing to the extension. For the purposes of this division, an assessment is made on the date the notification of the assessment is sent by the department of insurance or the date of an invoice for the assessment from the treasurer of state, whichever is earlier.
Ohio Rev Code § 5729.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.11 | Penalty for Nonpayment of Taxes.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If any foreign insurance company refuses to pay the tax levied by section 5729.03 of the Revised Code upon demand being made therefor, it shall be liable to the state at the suit of the attorney general to a penalty of not more than five hundred dollars per month for each month it has failed, after demand therefor, to pay the tax. Service of process in such action shall be made according to the requirements of law governing suits brought against such companies by a policyholder therein.
Ohio Rev Code § 5729.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5729 | Foreign Insurance Companies|Section 5729.12 | Inspection of Books by Superintendent of Insurance.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When notice of a violation of sections 5729.07 to 5729.09, inclusive, and section 5729.13 of the Revised Code, is received by the superintendent of insurance, he shall forthwith visit the office of the company where such contract of insurance has been written or made and demand an inspection of the books and records thereof. Any company refusing to exhibit its books and records for his inspection shall be guilty of violating said sections, and the penalties provided by law shall forthwith be enforced against such company by the superintendent.