GENERAL - A person whose annual accounting period for individual income tax purposes is a fiscal year basis shall file the annual Ohio personal income tax return, provided by Section 5747.08 , Revised Code, on or before the fifteenth day of the fourth month following the close of such fiscal year.
Any penalties or interest for failure to file timely returns or make timely remittance of any tax due under the above paragraph shall begin when such report is due as therein provided.
SPECIAL - Any annual Ohio personal income tax return of an individual on a fiscal year basis due for a period after December 31, 1971, ending prior to December 31, 1972, shall be required to be filed between January 1, and April 15, 1973.
(former TX-47-01); Eff
Rule promulgated under: RC 5703.14