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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
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Chapter 5703 Department Of Taxation
 
You are viewing a past version of this section that is no longer in effect View Current Version
Effective:
September 29, 2013
Legislation:
House Bill 59 - 130th General Assembly
PDF:
Download Authenticated PDF
 

This section applies to any tax payable to the state and administered by the tax commissioner. If the total amount of any such tax shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer shall not be required to remit the amount due. If the total amount of a taxpayer's overpayment of any such tax does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.

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