Section 5751.11 | Failure to Report or Pay – Annulment of Privilege or Franchise.
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the […]
Section 5751.051 | Filing of Tax Return Required – Minimum Interim Payment.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly (A)(1) Not later than the tenth day of the second month after the end of each calendar quarter, every taxpayer other than a calendar year taxpayer shall file with the tax commissioner a tax return in such form as the commissioner prescribes. […]
Section 5751.052 | Megaproject Supplier Verification.
Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly (A) On or before the first day of October of each year in which a megaproject operator has an agreement with the tax credit authority under division (D) of section 122.17 of the Revised Code that remains in effect and has not […]
Section 5751.06 | Penalty for Late Filing or Delinquent Payment.
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A) Any taxpayer that fails to file a return or pay the full amount of the tax due within the period prescribed therefor under this chapter shall pay a penalty in an amount not exceeding the greater of fifty dollars or ten […]
Section 5751.07 | Quarterly Payments – Electronic Filing of Returns – Penalty.
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) Any person required to file returns under this chapter shall remit each tax payment, and, if required by the tax commissioner, file the tax return or the annual report, electronically. The commissioner may require taxpayers to use the Ohio business gateway […]
Section 5751.08 | Application for Refund to Taxpayer.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) An application for refund to the taxpayer of the amount of taxes imposed under this chapter that are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax […]
Section 5751.081 | Application of Refund to Debt to State.
Effective: September 29, 2013 Latest Legislation: House Bill 59 – 130th General Assembly As used in this section, “debt to this state” means unpaid taxes due the state, unpaid workers’ compensation premiums due under section 4123.35 of the Revised Code, unpaid unemployment compensation contributions due under section 4141.25 of the Revised Code, unpaid unemployment compensation […]
Section 5751.09 | Assessment Against Person Not Filing Return or Paying Tax.
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The tax commissioner may make an assessment, based on any information in the commissioner’s possession, against any person that fails to file a return or pay any tax as required by this chapter. The commissioner shall give the person assessed written […]
Section 5751.091 | Megaproject Supplier Exclusion Clawback.
Effective: September 13, 2022 Latest Legislation: House Bill 687 – 134th General Assembly (A) If a taxpayer excludes from its taxable gross receipts amounts described under division (F)(2)(oo) or (pp) of section 5751.01 of the Revised Code for a tax period in which the taxpayer does not qualify for that exclusion for any portion of […]
Section 5751.10 | Disposal of Business or Assets – Tax Due Immediately.
Effective: March 30, 2006 Latest Legislation: House Bill 530 – 126th General Assembly If any person liable for the tax imposed under this chapter sells the trade or business, disposes in any manner other than in the regular course of business at least seventy-five per cent of assets of the trade or business, or quits […]