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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 5703.061 | Cancellation of debts under $50.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5703 Department Of Taxation
 
Effective:
September 6, 2012
Latest Legislation:
House Bill 508 - 129th General Assembly
PDF:
Download Authenticated PDF
 

Except as otherwise provided in this section, the tax commissioner may cancel a debt owed to the state arising from any tax administered by the commissioner if the total amount of the debt does not exceed fifty dollars and if the debt consists only of unpaid taxes due for a single reporting period and of any penalty, interest, assessment, or other charge arising from such unpaid taxes. The commissioner shall not cancel any debt that has been certified to the attorney general under section 131.02 of the Revised Code or that is subject to an appeal filed with the board of tax appeals.

Last updated April 7, 2022 at 2:38 PM

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