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.
...(A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any natural gas distribution company, electric distribution company, self-assessing purchaser, or qualified end user that fails to file a return or pay any tax, interest, or additional charge as required by sections 5727.80 to 5727.95 of the Revised Code.
When information in the possession of the tax...