5703-7-01 Time for filing annual personal income tax return for person on a fiscal year basis.

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 of the 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 this rule shall begin when such report is due as therein provided.

Effective: 06/02/2014
R.C. 119.032 review dates: 03/18/2014 and 06/02/2019
Promulgated Under: 5703.14
Statutory Authority: 5703.05
Rule Amplifies: 5747.08
Prior Effective Dates: 2/25/72