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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 5743.35 | Failure to make return or pay applicable taxes.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5743 Cigarette Tax
 
Effective:
June 30, 2006
Latest Legislation:
House Bill 530 - 126th General Assembly
PDF:
Download Authenticated PDF
 

No person required by section 5743.33 of the Revised Code to file a return with the tax commissioner shall fail to make such return, or fail to pay the applicable taxes levied under section 5743.32, 5743.321, 5743.323, or 5743.324 of the Revised Code, or fail to pay any lawful assessment issued by the commissioner.

Available Versions of this Section