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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 5733.21 | Prohibition against doing business after cancellation of articles or certificate.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5733 Corporation Franchise Tax
 
Effective:
October 5, 1987
Latest Legislation:
House Bill 231 - 117th General Assembly
PDF:
Download Authenticated PDF
 

No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a corporation after the articles or certificate is canceled as provided by law for failure to make a report or return or to pay any tax or fee. A penalty of one hundred dollars shall be imposed for each day a violation of this section occurs, up to a maximum of five thousand dollars.

Available Versions of this Section