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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5726.32 | Interest on unpaid taxes.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5726 Financial Institutions Tax
 
Effective:
March 27, 2013
Latest Legislation:
House Bill 510 - 129th General Assembly
PDF:
Download Authenticated PDF
 

If any tax due under this chapter is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for the payment of the tax until the date the tax is paid or the date an assessment is issued under section 5726.20 of the Revised Code, whichever is earlier. Interest so collected shall be considered as revenue arising from the tax imposed by this chapter.

Available Versions of this Section