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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 5703.75 | Taxes and refunds under one dollar.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5703 Department Of Taxation
 
Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
PDF:
Download Authenticated PDF
 

This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections 718.80 to 718.95 of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.

Available Versions of this Section