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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 5741.08 | Notification of change in county or transit authority boundaries.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5741 Use Tax; Storage Tax
 
Effective:
September 6, 2012
Latest Legislation:
House Bill 508 - 129th General Assembly
PDF:
Download Authenticated PDF
 

If modification of a county's jurisdictional boundaries or a transit authority's territory results in a change in the tax rate levied under section 5741.021, 5741.022, or 5741.023 of the Revised Code, the tax commissioner, within thirty days of such change, shall notify any seller or the seller's certified service provider, if the seller has selected one, of such change. The rate change shall not apply until the first day of a calendar quarter following the expiration of sixty days from the date of notice by the commissioner.

Available Versions of this Section