Ohio Revised Code Search

...e for the liability may be collected by assessment in the manner provided in section 5741.11 or 5741.13 of the Revised Code.

... Code, and such sum may be collected by assessment in the manner provided in section 5743.081 of the Revised Code. For thirty days after the effective date of a tax imposed by section 5743.021, 5743.024, or 5743.026 of the Revised Code, a retail dealer may possess for sale or sell in the county in which the tax is levied cigarettes not bearing the stamp required by section 5743.03 of the Revised Code to evidence paym...

... for payment of an illegal or erroneous assessment issued by the department, the refund shall include interest on the amount of the refund from the date of the overpayment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code.

...ner may collect an additional charge by assessment in the manner prescribed by section 5743.081 of the Revised Code. The additional charge shall equal five per cent of the amount of the taxes required to be paid electronically but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty or charge imposed under this chapter and shall be considered as...

...Revised Code, or fail to pay any lawful assessment issued by the commissioner.

... Code, and such sum may be collected by assessment in the manner provided in section 5743.56 of the Revised Code. For thirty days after the effective date of a tax imposed by section 5743.511 of the Revised Code, a retail dealer may possess for sale or sell in the county in which the tax is levied vapor products if the tax has or will be paid.

... Revised Code or fail to pay any lawful assessment issued by the tax commissioner.

...ner may collect an additional charge by assessment in the manner prescribed by section 5745.12 of the Revised Code. The additional charge shall equal five per cent of the amount of the taxes or estimated tax payments required to be paid electronically, but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty or charge imposed under this chapter,...

...nt until it is paid or until the day an assessment is issued under section 5745.12 of the Revised Code, whichever occurs first.

...t regard to any time limitation for the assessment imposed by division (A) of that section. (B) For the purposes of this section, the tax required to be shown on the report shall be reduced by the amount of any part of the tax paid on or before the date, including extensions of the date, prescribed for filing the report. (C) Each penalty imposed under this section shall be in addition to any other penalty provided ...

...d and penalties and interest thereon by assessment under section 5747.13 of the Revised Code as if they were income taxes collected by an employer. (b) If a casino operator or sports gaming proprietor sells the casino facility or sports gaming facility, or otherwise quits the casino or sports gaming business, the amounts deducted and withheld and any penalties and interest thereon are immediately due and payable. T...

...d and penalties and interest thereon by assessment under section 5747.13 of the Revised Code as if they were income taxes collected by an employer. (b) If a lottery sales agent ceases to operate video lottery terminals, the amounts deducted and withheld and any penalties and interest thereon are immediately due and payable. A successor of the lottery sales agent that purchases the video lottery terminals from the a...

...ner may collect an additional charge by assessment in the manner prescribed by section 5747.13 of the Revised Code. The additional charge shall equal five per cent of the amount of the undeposited taxes, but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty or charge imposed by this chapter, and shall be considered as revenue arising from the...

...sed Code until paid or until the day an assessment is issued under section 5747.13 of the Revised Code, whichever occurs first. If the commissioner considers it necessary in order to ensure the payment of the tax imposed by section 5747.02 of the Revised Code or any tax imposed under Chapter 5748. of the Revised Code, the commissioner may require returns and payments to be made otherwise than as provided in this s...

...sly, or paid on an illegal or erroneous assessment. (B)(1) Except as otherwise provided under divisions (D) and (E) of this section, applications for refund shall be filed with the tax commissioner, on the form prescribed by the commissioner, within four years from the date of the illegal, erroneous, or excessive payment, or within any additional period allowed by division (B)(4)(b) of section 5747.05, division (E...

...t regard to any time limitation for the assessment imposed by division (A) of section 5747.13 of the Revised Code. (B) For purposes of this section, the taxes required to be shown on the return shall be reduced by the amount of any part of the taxes paid on or before the date, including any extensions of the date, prescribed for filing the return. (C) Any penalty imposed under this section shall be in addition to...

...he service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter, such process or notice shall be served as provided under section 5703.37 of the Revised Code.

...ner may collect an additional charge by assessment in the manner prescribed by section 5747.13 of the Revised Code. The additional charge shall equal five per cent of the amount of the taxes required to be paid electronically, but shall not exceed five thousand dollars. Any additional charge assessed under this section is in addition to any other penalty or charge imposed under this chapter or Chapter 5733. of the Re...

...e for the liability may be collected by assessment in the manner provided in section 5747.13 of the Revised Code.

...its electorate or receives from special assessment or revenue bond collection. For the purposes of this division, where the charter of a municipal corporation prohibits the levy of an income tax, an income tax levied by the legislative authority of such municipal corporation pursuant to an amendment of the charter of that municipal corporation to authorize such a levy represents an additional tax voted by the elector...

...d Code, and except revenue from special assessment and revenue bond collections _____ 13. Total _____ Calculation of subdivision share 14. Relative need of subdivision (line 3 less line 13) _____ 15. Relative need factor for county (total estimate of undivided local government fund divided by total relative need of all participating subdivisions) _____ 16. Proportionate share of subdivision...

...he service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter or for purposes of amounts due under section 1509.50 of the Revised Code. Such process or notice shall be served as provided under section 5703.37 of the Revised Code.

..., such amounts due may be collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.

... chapter. A penalty may be collected by assessment in the manner prescribed by section 5751.09 of the Revised Code. The tax commissioner may abate all or a portion of such a penalty. (D) The tax commissioner may adopt rules necessary to administer this section.

...ly, or paid on any illegal or erroneous assessment shall be filed by the reporting person with the tax commissioner, on the form prescribed by the commissioner, within four years after the date of the illegal or erroneous payment, or within any additional period allowed under division (F) of section 5751.09 of the Revised Code. The applicant shall provide the amount of the requested refund along with the claimed reas...