Ohio Revised Code Search
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Section 4933.02 | Gas or electric companies may manufacture and supply both electricity and gas.
...Every corporation organized under the laws of this state to manufacture and supply artificial gas for light, heat, or power purposes and every corporation organized under the laws of this state to manufacture and supply electricity for light, heat, or power purposes, subject to statutory provisions relating to the granting of franchises by municipal corporations for any such purpose in force at the time of granting t... |
Section 4933.03 | Consent of municipal corporation.
...Section 4933.02 of the Revised Code does not confer a right to engage in the business referred to in such section, or to erect or maintain structures in a street, alley, or public place, without the consent of the municipal corporation in which such structures are to be constructed. |
Section 4933.04 | Contracts with municipal corporation for light, sewage disposal, and water.
...The proper officers of any municipal corporation or the board of township trustees of any township in which a gas, sewage disposal system company, or water company is organized may contract with such company for lighting, disposal of sewage, or supplying with water the streets, lands, lanes, squares, and public places in such municipal corporation or township. |
Section 4933.05 | Gas company may extend mains beyond city.
...A gas company in a municipal corporation may extend its pipes used for conveying gas to the various localities and inhabitants of the municipal corporation to any place in the vicinity of such municipal corporation outside the corporate limits; but the right of way must be obtained from the authorities or persons having control of the places to be affected by such extension. |
Section 4933.06 | Minimum heating value of natural gas.
...Except as otherwise provided in arrangements approved under section 4905.31 of the Revised Code, natural gas delivered to customers shall have a heating value of not less than nine hundred British thermal units per cubic foot when measured in the laboratory by direct heat release or by chemical composition, according to the procedures of the American society for testing and materials or other recognized analytical me... |
Section 4933.08 | Gas meter must be sealed and stamped.
...No gas meter shall be set unless it is tested by a meter-prover, sealed, and stamped as provided in section 4933.11 of the Revised Code. A company authorizing the setting of a meter, or allowing it to be used by a consumer of gas, without being so sealed and stamped, shall forfeit not less than twenty-five nor more than one hundred dollars, to be recovered upon the complaint of such consumer, in the name of the state... |
Section 4933.09 | Testing of gas meters.
...Gas meters in use shall be tested on the request of the consumer, in his presence if desired by him, with a tested and sealed meter-prover, by an officer or servant of the gas company. If the meter is found to be correct, and it is deemed correct if the variation is not greater than three per cent, the party requesting the inspection shall pay a fee of twenty-five cents, and the expense of removing it for the purpo... |
Section 4933.10 | Inspection of gas meters.
...If authorized in writing by the president, treasurer, agent, or secretary of a gas company, its officer or servant may enter, at any reasonable time, any premises lighted with gas supplied by such company, to examine or remove the gas meters, and to ascertain the quantity of gas consumed or supplied. If a person prevents or hinders such officer or servant from so entering such premises, or from making such examinatio... |
Section 4933.13 | Powers of electric light and power companies.
...A company organized for supplying electricity for power purposes, and for lighting the streets and public and private buildings of a municipal corporation, may manufacture, sell, and furnish the electric light and power required in such municipal corporation for such or other purposes. With the consent of the municipal corporation, under such reasonable regulations as such municipal corporation prescribes, such comp... |
Section 4933.14 | Electric light, power, and automatic package carrier companies.
...(A) Except as otherwise provided in division (B) of this section, division (A) of section 4931.02, and sections 4931.03, 4931.04, and 4933.13 to 4933.16 of the Revised Code apply to a company organized for supplying public and private buildings, manufacturing establishments, streets, alleys, lanes, lands, squares, and public places with electric light and power, and to an automatic package carrier. Except as ot... |
Section 4933.15 | Right of entry - appropriation of property.
...For the purpose of making preliminary examinations and surveys, any company transmitting or distributing electricity in the state for public or private use may enter upon any land held by any individual or corporation, whether acquired by purchase, appropriation proceedings, or otherwise, unless such land is owned by and essential to the purposes of another corporation possessing the power of eminent domain. The comp... |
Section 4933.151 | Appropriation of property by water works companies.
...Any company organized for supplying water for public and private use may enter upon any land held by any individual or private corporation, whether acquired by purchase, appropriation proceedings, or otherwise, for the purpose of making preliminary examination and surveys, unless such land is owned by and essential to the purposes of another corporation possessing the power of eminent domain, and may appropriate so m... |
Section 4933.16 | Municipal control of electricity.
...No person or company shall place, string, construct, or maintain a line, wire, fixture, or appliance of any kind to conduct electricity for lighting, heating, or power purposes through a street, alley, lane, square, place, or land of a municipal corporation without the consent of such municipal corporation. This prohibition extends to all levels above or below the surface of such public ways, grounds, or places, as ... |
Section 4933.17 | Cash deposit - interest.
...No person, firm, or corporation engaged in the business of furnishing gas, natural gas, water, or electricity to consumers shall demand or require a consumer to deposit cash as security for the payment of any bills for such commodity to be furnished: (A) If the proposed consumer is a freeholder who is financially responsible or a person who is able to give a reasonably safe guaranty in an amount sufficient to secure... |
Section 4933.20 | Tampering with gas pipes and apparatus.
...No person shall maliciously open, close, adjust, or interfere with a valve, regulator, gauge, gate, disc, curb, cock, stopcock, meter, or other regulating, operating, or measuring device or appliance in or attached to the wells, tanks, conduits, pipelines, mains, service pipes, house pipes, display pipes, or other pipes of a gas company or manufacturer or furnisher of gas with intent to cause the escape of gas or to ... |
Section 4933.21 | Interfering with electric wires.
...No person shall willfully or maliciously injure, destroy, or intentionally permit to be injured or destroyed, disconnect, displace, cut, break, tap, ground, or make a connection with, or willfully or maliciously interfere with any pole, pier, cable, tower, or wire, legally erected, put, or strung, or electrical apparatus, appliance, or machinery used in the construction or operation of an electrical railway, electric... |
Section 4933.22 | Tampering with hydrant, pipe, or meter.
...No person shall maliciously open, close, adjust, or interfere with a fire hydrant, valve, regulator, gauge, gate, disc, curb cock, stopcock, meter, or other regulator, operating or measuring device, or appliance in or attached to the wells, tanks, reservoirs, conduits, pipes, mains, service pipes, house pipes, or other pipes or apparatus of a water company or furnisher of water, with intent to cause the escape of wat... |
Section 4933.23 | Interfering with pipes and meters.
...No person shall willfully or maliciously injure or destroy, or intentionally permit to be injured or destroyed, cut, break, adjust, or interfere with any pipe, valve, regulator, gauge, gate, stopcock, trap, meter, or other regulating or measuring device or appliance used in the construction or operation of any plant furnishing or distributing hot water or steam for heating purposes. No person shall willfully or malic... |
Section 4933.24 | Prohibiting interference with apparatus of sewage disposal companies or unauthorized taps.
...No person shall maliciously open, close, adjust, or interfere with a valve, regulator, gauge, gate, disc, curb cock, stopcock, meter, or other regulator, operating or measuring device, or appliance in or attached to the tanks, conduits, pipes, mains, service pipes, house pipes, or other pipes or apparatus of a sewage disposal company, with intent to interfere with the flow of sewage, or to injure or destroy such prop... |
Section 4933.33 | Annual statement.
...(A) Annually, each electric distribution company, as defined in section 5727.80 of the Revised Code, shall state on each customer bill, or shall distribute to each of its customers, the following statement: "Under state law, the amount you are being billed includes: (1) Kilowatt-hour taxes that have been in effect since 2001 and are currently at $_________ (The current dollar figure of the kilowatt-hour taxes levi... |
Section 4933.40 | Definitions for R.C. 4933.41 and 4933.42.
...As used in sections 4933.41 to 4933.42 of the Revised Code: (A) "Political subdivision" means a township, county, or municipal corporation. (B) "Competitive retail natural gas service," "natural gas company," "distribution service," and "retail natural gas service" have the same meanings as in section 4929.01 of the Revised Code. (C) "Energy dealer" has the same meaning as in section 5117.01 of the Revised Code... |
Section 4933.42 | State policy of R.C. 4933.41.
...Section 4933.41 of the Revised Code promotes the public policy of the state to do the following: (A) Increase utilization of the state's indigenous energy resources as provided in section 1551.18 of the Revised Code. (B) Promote the availability of natural gas services and goods as provided in section 4929.02 of the Revised Code. (C) Encourage the utilization of propane. |
Section 4933.84 | Right of electric supplier to continue or extend electric service within certified territory following annexation or incorporation of territory.
...Annexation or incorporation by a municipal corporation or other unit of local government does not affect the right of an electric supplier to continue or extend electric service within its certified territory except insofar as that right is affected or modified by Article XVIII or any other article of the Ohio Constitution. Notwithstanding this section or any other provision of law, the right of a municipal corporati... |
Section 4933.86 | Violations.
...Any electric supplier that renders electric service in violation of sections 4933.81 to 4933.90 of the Revised Code is subject to remedies and penalties provided by sections 4905.54, 4905.56, 4905.57, 4905.59, 4905.60, and 4905.61 and division (B) of section 4905.99 of the Revised Code. |
Section 4933.99 | Penalty.
...(A) Whoever violates section 4933.16 of the Revised Code is guilty of a misdemeanor of the third degree. (B) Whoever violates section 4933.20, 4933.22, 4933.24, or 4933.25 of the Revised Code is guilty of a misdemeanor of the fourth degree. (C) Whoever violates section 4933.21 or 4933.23 of the Revised Code is guilty of a misdemeanor of the first degree. (D) Whoever violates division (E) of section 4933.28 of the ... |
Section 306.04 | Powers and duties of board.
...a for-hire motor carrier by the public utilities commission of Ohio or by the federal motor carrier safety administration of the United States, or to take or disturb other real estate or interests therein, personal property, or any combination thereof belonging to any municipal corporation without the consent of the legislative authority of such municipal corporation, or take or disturb real estate or interest... |
Section 3781.261 | Protection of underground utility facilities training.
...presenting excavators, contractors, or utilities and the service or association provides that training. An excavator, contractor, or utility also may obtain the training from such a service or association without becoming a member. |
Section 4503.312 | Manufacturer or distributor of utility trailers or trailers for transporting vehicles - annual registration.
...As used in this section: (A) "Utility trailer" means any trailer, except a travel trailer or trailer for transporting watercraft, having a gross weight of less than four thousand pounds. (B) "Snowmobile" and "all-purpose vehicle" have the same meanings as in section 4519.01 of the Revised Code. (C) "Distributor" means any person authorized by a manufacturer of utility trailers or trailers for transporting mo... |
Section 4901.02 | Public utilities commission of Ohio.
...(A) There is hereby created the public utilities commission of Ohio, by which name the commission may sue and be sued. The commission shall consist of five public utilities commissioners appointed by the governor with the advice and consent of the senate. The governor shall designate one of such commissioners to be the chairperson of the commission. The chairperson of the commission shall serve as chairperson a... |
Section 4905.06 | General supervision.
...The public utilities commission has general supervision over all public utilities within its jurisdiction as defined in section 4905.05 of the Revised Code, and may examine such public utilities and keep informed as to their general condition, capitalization, and franchises, and as to the manner in which their properties are leased, operated, managed, and conducted with respect to the adequacy or accommodation ... |
Section 4905.21 | Application to commission to abandon, withdraw or close.
...e, shall make application to the public utilities commission in writing. The commission shall thereupon cause reasonable notice of the application to be given, stating the time and place fixed by the commission for the hearing of the application. Upon the hearing of the application, the commission shall ascertain the facts and make its findings thereon, and if such facts satisfy the commission that the propose... |
Section 4905.403 | Filing control bid for a natural gas company.
...deemed an equity security by the public utilities commission. (4) "Offeror" means a person that makes, or in any way participates or aids in making, a control bid. "Offeror" includes persons acting jointly or in concert in exercising, or that intend to exercise jointly or in concert, any voting rights attached to the securities for which the control bid is made, but excludes a subject natural gas company in this sta... |
Section 4909.04 | Valuation of property to determine justice of rates.
...(A) The public utilities commission, for the purpose of ascertaining the reasonableness and justice of rates and charges for the service rendered by public utilities or railroads, or for any other purpose authorized by law, may investigate and ascertain the value of the property of any public utility or railroad in this state used or useful for the service and convenience of the public, using the same criteria that a... |
Section 4909.06 | Additional facts.
...evised Code shall show, when the public utilities commission deems it necessary, the amounts, dates, and rates of interest of all bonds outstanding against each public utility or railroad, the property upon which such bonds are a lien, the amounts paid for them, and, the original capital stock and the moneys received by any such public utility or railroad by reason of any issue of stock, bonds, or other securities. S... |
Section 4909.10 | Hearing to ascertain value of property - notice.
...ng municipally owned or operated public utilities, the public utilities commission may cause a hearing to be held at such time and place as the commission designates. Before any hearing is had, the commission shall give the public utility or railroad affected thereby, and if a substantial portion of said public utility or railroad is situated in any municipal corporation, then to the mayor of such municipal corporati... |
Section 4928.16 | Commission jurisdiction.
...(A)(1) The public utilities commission has jurisdiction under section 4905.26 of the Revised Code, upon complaint of any person or upon complaint or initiative of the commission on or after the starting date of competitive retail electric service, regarding the provision by an electric utility, electric services company, electric cooperative, or governmental aggregator subject to certification under section 4928.08 o... |
Section 4928.2310 | Default; sequestration and payment of revenues for benefit of bondholders, assignees, and financing parties.
...(A)(1) If an electric distribution utility subject to a final financing order defaults on any required payment of phase-in-recovery revenues, a court, upon application by an interested party and without limiting any other remedies available to the applicant, shall order the sequestration and payment of the revenues for the benefit of bondholders, any assignee, and any financing parties. The court order shall re... |
Section 4928.31 | Transition plan.
...n that date shall file with the public utilities commission a plan for the utility's provision of retail electric service in this state during the market development period. This transition plan shall be in such form as the commission shall prescribe by rule adopted under division (A) of section 4928.06 of the Revised Code and shall include all of the following: (1) A rate unbundling plan that specifies, cons... |
Section 4928.33 | Transition plan approval.
...later than October 31, 2000, the public utilities commission shall issue a final order approving the transition plan as filed under section 4928.31 of the Revised Code or an order modifying and approving that plan. The order is subject to section 4903.15 of the Revised Code and is subject to review and appeal under chapter 4903. of the Revised Code. (B) If the commission fails to issue, by October 31, 2000, a final ... |
Section 4928.65 | Adoption of rules governing disclosure of costs to customers of the renewable energy resource, energy efficiency savings, and peak demand reduction requirements.
...later than January 1, 2015, the public utilities commission shall adopt rules governing the disclosure of the costs to customers of the renewable energy resource, energy efficiency savings, and peak demand reduction requirements of sections 4928.64 and 4928.66 of the Revised Code. The rules shall include both of the following requirements: (1) That every electric distribution utility list, on all customer bil... |
Section 4928.83 | Distribution system hosting capacity maps.
...xpressed in megawatts. (C) The public utilities commission shall hold at least two stakeholder meetings annually to receive input on map design, data accuracy, and usability. In addition, the commission shall establish uniform reporting standards to ensure consistency across all electric distribution utilities. The commission may also require utilities to include additional data points as necessary to improve trans... |
Section 5553.043 | Railroad or public utility company deemed to have permanent easement in vacated portion of road.
...When any street, highway, or road, or a portion of any street, highway, or road, is vacated pursuant to any section of this chapter or Chapter 5571. of the Revised Code, and the relocation of any conduits, cables, wires, towers, poles, sewer lines, steam lines, pipelines, gas and water lines, tracks, or other equipment or appliances of any electric cooperative, railroad, or public utility, whether owned privately or ... |
Section 5727.11 | Method of valuation.
...(A) Except as otherwise provided in this section, the true value of all taxable property, except property of a railroad company, required by section 5727.06 of the Revised Code to be assessed by the tax commissioner shall be determined by a method of valuation using cost as capitalized on the public utility's books and records less composite annual allowances as prescribed by the commissioner. If the commissioner fin... |
Section 709.19 | Compensating township for lost tax revenue.
...(A) As used in this section: (1) "International airport" means any airport that is: (a) Designated as an international airport or a landing rights airport by the United States secretary of the treasury; (b) Owned and operated by a municipal corporation; (c) An unincorporated area not contiguous to the municipal corporation that owns it. (2) "Commercial," "industrial," "residential," and "retail," in relation to ... |
Section 717.25 | Low-cost alternative energy revolving loan program.
...he Revised Code, approved by the public utilities commission. (F) The legislative authority shall submit a quarterly report to the electric distribution utility that includes, but is not limited to, both of the following: (1) The number and a description of each new and ongoing project utilizing alternative energy technologies or energy efficiency technologies, products, or activities located in the utility's... |
Section 745.08 | Time of continuance of indeterminate permit - effect of acceptance.
...ain subject to regulation by the public utilities commission. No such capitalization or indebtedness shall be given effect as a basis for purchase price to or rate regulation by the municipal corporation contrary to the agreement of the municipal corporation and public utility as expressed in the ordinance granting the permit. Such sections do not confer upon any municipal corporation, or upon any officer, departmen... |
Section 306.36 | Power of eminent domain.
...a for-hire motor carrier by the public utilities commission of Ohio or by the federal motor carrier safety administration, or to take or disturb other property or facilities belonging to any political subdivision, public corporation, public utility, or common carrier, which property or facility is necessary and convenient in the operation of such political subdivision, public corporation, public utility, or co... |
Section 3317.021 | Tax commissioner information for school funding computations.
...e personal property value of all public utilities for the preceding tax year, by school district and by county of location. (C) If on the basis of the information certified under division (A) of this section, the department determines that any district fails in any year to meet the qualification requirement specified in division (A) of section 3317.01 of the Revised Code, the department shall immediately request t... |
Section 4511.215 | Local authorization for operation of low-speed, under-speed, or utility vehicle, or a mini-truck.
...(A) By ordinance or resolution, a local authority may authorize the operation of under-speed or utility vehicles or mini-trucks on a public street or highway under its jurisdiction. A local authority that authorizes the operation of under-speed or utility vehicles or mini-trucks shall do all of the following: (1) Limit the operation of those vehicles to streets and highways having an established speed limit n... |
Section 4513.02 | Unsafe vehicles.
...ot subject to inspection by the public utilities commission shall be inspected and tested to determine whether it is unsafe or not equipped as required by law, or that its equipment is not in proper adjustment or repair, or in violation of the equipment provisions of Chapter 4513. of the Revised Code. Such inspection shall be made with respect to the brakes, lights, turn signals, steering, horns and warning de... |
Section 4999.10 | Constructing bridges over tracks.
...No person, railroad company, private corporation, county, municipal corporation, or township shall violate any law relating to the height of bridges, viaducts, overhead roadways, footbridges, wires, or other structures constructed over the tracks of a railroad. Whoever violates this section shall be fined not less than one hundred nor more than one thousand dollars. Each day such structure or wire is permitted to so ... |
Section 4999.11 | Mail cranes - livestock chutes.
...No person or company owning, operating, or controlling a railroad shall erect or permit to be erected, place, or maintain along said railroad, a mail crane or livestock chute, any portion of which approaches nearer than eighteen inches to the nearest point of contact with the cab of the widest locomotive used on such railroad. Whoever violates this section shall be fined not less than five hundred nor more than one t... |
Section 4999.16 | Examination of employee for color blindness.
...No railroad company shall contract to employ a person in a position which requires such person to distinguish form or color signals, unless within two years preceding such date he has been examined for color blindness, in the distinct colors in actual use by such company by a competent person employed and paid by such company, and has received a certificate that he is not disqualified for such position by color blin... |
Section 4999.17 | Discipline or discharge of employee without hearing.
...No railroad company, or its superintendent, or manager, employing any special agent, detective, or person commonly known as "spotter" for the purpose of investigating, obtaining, and reporting to the employer, its agent, superintendent, or manager, information concerning its employees, shall discipline or discharge any employee in its service, where such act of discipline or the discharge is based upon a report by su... |
Section 4999.18 | Demanding compensation when telegraph or telephone wires not working.
...No officer, agent, or other person acting for or in behalf of a railroad company operating ten or more miles of its railroad for the carrying or transporting of passengers or freight over its railroad within this state which fails to erect and maintain telegraph or telephone wires in complete working order for use and operation along its railroad, with an office and proper means of communication by such wires at each... |
Section 4999.19 | Diverting freight.
...No agent of a railroad company shall knowingly divert or permit freight under his control to be diverted from the railroads over which it is ordered to be conveyed by the shipper of such freight. Whoever violates this section shall be fined not more than one hundred dollars or imprisoned not more than thirty days, or both. |
Section 5727.031 | Report by entity incidentally supplying electricity.
...(A) A person that is engaged in some other primary business to which the supplying of electricity to others is incidental shall file a report under section 5727.08 of the Revised Code as an electric company but shall only report therein as taxable property the amounts required in divisions (B) and (C) of this section. All time limits and other procedural requirements of this chapter for the reporting and assessment o... |
Section 5727.05 | Exemption of nonprofit and municipal corporations.
...Sections 5727.01 to 5727.61 of the Revised Code do not apply to either of the following: (A) Nonprofit corporations as defined in division (C) of section 1702.01 of the Revised Code that are engaged exclusively in the treatment, distribution, and sale of water to consumers; (B) Municipal corporations within this state. |
Section 5727.12 | Valuation and assessment of railroad properties.
...As used in this chapter, "property used in railroad operations" means property used in or determined by the tax commissioner to be held by a railroad for use in railroad operations. In determining the true value of all real and personal property owned or leased by each railroad company and used in railroad operations, the commissioner shall use the unitary method and value all of the property of the company's railroa... |
Section 5727.24 | Tax on gross receipts of natural gas company or combined electric and gas company.
...For the purpose of providing revenue to meet the needs of the state, on and after May 1, 2000, an excise tax is hereby levied on the gross receipts of a natural gas company and on the gross receipts of a combined company from operating as a natural gas company. The tax shall be computed by multiplying the taxable gross receipts as determined under section 5727.33 of the Revised Code by four and three-fourths per cent... |
Section 5727.241 | Credit against tax on natural gas or combined company.
...As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code. Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section... |
Section 5727.25 | Quarterly or annual returns filed with tax payment - additional charges, penalties, and interest.
...(A) Except as provided in division (B) of this section, within forty-five days after the last day of March, June, September, and December, each natural gas company or combined company subject to the excise tax imposed by section 5727.24 of the Revised Code shall file a return with the tax commissioner, in such form as the commissioner prescribes, and pay the full amount of the tax due on its taxable gross receipts fo... |
Section 5727.27 | Company to keep records - inspection of records.
...Every natural gas company or combined company liable for the tax imposed by section 5727.24 of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later. The natural gas company or combined company shall make the records available for inspe... |
Section 5727.28 | Refunds.
...(A) The tax commissioner shall refund to a natural gas company or combined company subject to the tax imposed by section 5727.24 of the Revised Code amounts paid illegally or erroneously, or paid on an illegal or erroneous assessment. Applications for a refund shall be filed with the tax commissioner, on a form prescribed by the commissioner, within four years of the illegal or erroneous payment. On the filing of ... |
Section 5727.29 | Refundable credit calculation.
...(A) Natural gas companies and combined companies shall be entitled to a refundable credit equal to the following: (1) For natural gas companies, the sum of the three payments of the excise tax on gross receipts made pursuant to section 5727.31 of the Revised Code on or before October 15, 1999, and on or before the first day of March and June 2000; (2) For combined companies, the sum of the three estimated payments ... |
Section 5727.42 | Collection of excise taxes; refunds; failure to pay taxes.
...(A) The tax commissioner shall collect the excise tax imposed by section 5727.30 of the Revised Code and the taxpayer shall pay all taxes and any penalties thereon. Payments of the tax may be made by mail, in person, electronically if required to do so by section 5727.311 of the Revised Code, or by any other means authorized by the commissioner. The commissioner may adopt rules concerning the methods and timeliness o... |
Section 5727.45 | Crediting of taxes and penalties to funds.
...One hundred per cent of all excise taxes and penalties collected under sections 5727.01 to 5727.62 of the Revised Code shall be credited to the general revenue fund. |
Section 5727.55 | Prohibition against doing business after cancellation of articles or certificate.
...No person shall exercise or attempt to exercise any powers, privileges, or franchises under articles of incorporation or certificate of authority after the same is canceled, as provided by section 5727.54 of the Revised Code, for failure to make a report or return or to pay any tax or fee. |
Section 5727.60 | Penalty for failure to make report.
...If a person fails to file a report within the time prescribed by section 5727.08 or 5727.31 of the Revised Code, including any extensions of time granted by the tax commissioner, a penalty of fifty dollars per month, not to exceed five hundred dollars, may be imposed for each month or fraction of a month elapsing between the due date of the report, including any extensions, and the date the report was filed. The pena... |