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Form 1065-B for Akron Ohio: What You Should Know
Of the Revised Code and on the return of tax that is required by this section. (2) A declaration of taxes under this subsection is the only statement or information required to be filed with the office of tax collectors, the clerk of township taxation court, the board of tax foremen or board of tax commissioners or the Ohio department of taxation on the return for a gross income tax assessment or tax return pursuant to the rules and regulations of the department. (G) When a tax year begins on a Friday, Saturday, or other day on which the state legislature has at least ten legislative days remaining in any calendar quarter of a calendar year: (1) That day shall be considered to be the first day of that taxable year for purposes of this section. (2) The day of filing in lieu of filing as required by section 718.15(B)(5) of the Revised Code for that taxable year shall be the day on which the tax returns are due and required to be made for that taxable year; provided, if those returns are not filed by such a date, the tax rate for such tax year shall rise and fall according to the rates contained in the tables set forth in the schedule or schedule of rates set forth in appendix F of appendix F to this section. (H) Nothing in this section requires a taxpayer to use a particular form for filing any annual income tax return or for filing a declaration of estimated taxes. (I) Nothing in this section alters the manner of preparation of any annual tax return or declaration of estimated taxes by a taxpayer, except as provided in division (G) of this section. (J) Whoever violates this section is guilty of a minor misdemeanor. (K) As used in division (B)(1) of this section: (1) “Nonresident taxpayer” means any resident of this state who is not a full-time student at an institution of higher education, including a full-time student who is a resident of another state, county, or municipality, and has no real estate or personal property situated in this state or any real or personal estate or personal property located in this state for use, occupancy, or supply in this state. (2) “Tax” means a tax under section 718.16, 718.17, 718.18, 718.19, 718.
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