The Ohio Department of Taxation has proposed amendments to regulations regarding electronic filing of tax reports and tax payments for financial institutions. The proposed rule requires taxpayers to file returns and remit payments electronically using methods prescribed by the tax commissioner. It also outlines procedures for notifying the commissioner when a person is no longer subject to the tax or when ownership structure changes. [Ohio Dep’t of Taxation, Proposed Regs. Sections 5703-33-01, 03, 10/28/25]