Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
(A) The tax commissioner may make an assessment, based on any information in the commissioner's possession, against any natural gas distribution company, electric distribution company, self-assessing purchaser, or qualified end user that fails to file a return or pay any tax, interest, or additional charge as required by sections 5727.80 to 5727.95 of the Revised Code.
When information in the possession of the tax commissioner indicates that a person liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code has not paid the full amount of tax due, the commissioner may audit a representative sample of the person's business and may issue an assessment based on the audit. The commissioner shall give the person assessed written notice of the assessment in the manner provided in section 5703.37 of the Revised Code. With the notice, the commissioner shall provide instructions on how to petition for reassessment and request a hearing on the petition.
The tax commissioner may issue an assessment for which the tax imposed by section 5727.81 or 5727.811 of the Revised Code was due and unpaid on the date the person was informed by an agent of the tax commissioner of an investigation or audit of the person. Any payment of the tax for the period covered by the assessment, after the person is so informed, shall be credited against the assessment.
A penalty of up to fifteen per cent may be added to all amounts assessed under this section. The commissioner may adopt rules providing for the imposition and remission of penalties.
(B) Unless the party assessed files with the tax commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment signed by the party assessed or that party's authorized agent having knowledge of the facts, the assessment becomes final and the amount of the assessment is due and payable from the party assessed to the treasurer of state. The petition shall indicate the objections of the party assessed, but additional objections may be raised in writing if received by the commissioner prior to the date shown on the final determination. If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code.
(C) After an assessment becomes final, if any portion of the assessment, including accrued interest, remains unpaid, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the party assessed resides or in which the party's business is conducted. If the party assessed maintains no place of business in this state and is not a resident of this state, the certified copy of the entry may be filed in the office of the clerk of the court of common pleas of Franklin county.
Immediately upon the filing of the entry, the clerk shall enter a judgment for the state against the person assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for the distribution excise taxes," and shall have the same effect as other judgments. Execution shall issue upon the judgment at the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.
If the assessment is not paid in its entirety within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the day the assessment is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first. If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety. Interest shall be paid in the same manner as the tax and may be collected by the issuance of an assessment under this section.
(D) If the tax commissioner believes that collection of the tax imposed by section 5727.81 or 5727.811 of the Revised Code will be jeopardized unless proceedings to collect or secure collection of the tax are instituted without delay, the commissioner may issue a jeopardy assessment against the person liable for the tax. Immediately upon the issuance of the jeopardy assessment, the commissioner shall file an entry with the clerk of the court of common pleas in the manner prescribed by division (C) of this section. Notice of the jeopardy assessment shall be served on the party assessed or the party's legal representative within five days of the filing of the entry with the clerk. The total amount assessed is immediately due and payable, unless the party assessed files a petition for reassessment in accordance with division (B) of this section and provides security in a form satisfactory to the commissioner and in an amount sufficient to satisfy the unpaid balance of the assessment. Full or partial payment of the assessment does not prejudice the commissioner's consideration of the petition for reassessment.
(E) All money collected by the tax commissioner under this section shall be paid to the treasurer of state, and when paid shall be considered as revenue arising from the taxes imposed by sections 5727.81 and 5727.811 of the Revised Code.
Structure Ohio Revised Code
Chapter 5727 | Public Utilities
Section 5727.01 | Public Utilities Definitions.
Section 5727.02 | Persons Excepted.
Section 5727.03 | Combined Company to File Separate Report for Each Listed Activity of Company.
Section 5727.031 | Report by Entity Incidentally Supplying Electricity.
Section 5727.04 | Public Utility or Interexchange Telecommunications Company Not Exempt.
Section 5727.05 | Exemption of Nonprofit and Municipal Corporations.
Section 5727.08 | Annual Report.
Section 5727.10 | Assessment - Hearing - Correction.
Section 5727.11 | Method of Valuation.
Section 5727.111 | Assessing at Percentages of True Value.
Section 5727.12 | Valuation and Assessment of Railroad Properties.
Section 5727.14 | Apportionment of Value of Property of Interstate Railroad.
Section 5727.15 | Apportionment of Value of Taxable Property of Public Utilities.
Section 5727.23 | Preliminary or Amended Assessment - Petition for Reassessment.
Section 5727.24 | Tax on Gross Receipts of Natural Gas Company or Combined Electric and Gas Company.
Section 5727.241 | Credit Against Tax on Natural Gas or Combined Company.
Section 5727.27 | Company to Keep Records - Inspection of Records.
Section 5727.29 | Refundable Credit Calculation.
Section 5727.30 | Public Utilities Subject to Annual Excise Tax.
Section 5727.31 | Annual Statement of Public Utility - Reports.
Section 5727.311 | Tax Payments by Electronic Funds Transfer.
Section 5727.32 | Contents of Statement and Reports.
Section 5727.33 | Ascertaining and Determining Gross Receipts of Certain Companies.
Section 5727.331 | Tax Reduction to Be Reflected in Rates.
Section 5727.38 | Excise Tax on Gross Receipts of Certain Public Utilities.
Section 5727.42 | Collection of Excise Taxes; Refunds; Failure to Pay Taxes.
Section 5727.45 | Crediting of Taxes and Penalties to Funds.
Section 5727.47 | Notice of Assessment - Petition for Reassessment.
Section 5727.471 | Assessment for Underpayment or Overpayment of Taxes by Public Utility.
Section 5727.48 | Extension of Time.
Section 5727.49 | Monthly Report of Secretary of State - Information Provided by County Auditors.
Section 5727.50 | Valuation if No Report or Erroneous Information Reported.
Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.
Section 5727.53 | Action to Recover Taxes.
Section 5727.55 | Prohibition Against Doing Business After Cancellation of Articles or Certificate.
Section 5727.56 | Reinstatement of Public Utility - Conditions - Designation of Agent.
Section 5727.57 | Petition for Judgment for Taxes - Injunction - Procedure - Evidence.
Section 5727.58 | Quo Warranto Proceedings.
Section 5727.60 | Penalty for Failure to Make Report.
Section 5727.61 | Affidavit Denying Unlawful Political Contributions.
Section 5727.62 | Payment of Witness Fees.
Section 5727.71 | Duty of Officials of Railroads to Testify.
Section 5727.72 | Duty to Testify or Bring Books or Papers.
Section 5727.74 | Effect When Tax Charged Invalid.
Section 5727.80 | Kilowatt-Hour Tax Definitions.
Section 5727.81 | Excise Tax Levied on Electric Distribution Company.
Section 5727.811 | Excise Tax Levied on Natural Gas Distribution Company.
Section 5727.82 | Monthly Return and Payment of Tax.
Section 5727.83 | Payment by Electronic Funds Transfer.
Section 5727.84 | Crediting Money in Kilowatt-Hour Tax Receipts Fund.
Section 5727.85 | Payments From School District Property Tax Replacement Fund.
Section 5727.86 | Payments From Local Government Property Tax Replacement Fund.
Section 5727.88 | Administration of Provisions.
Section 5727.89 | Failure to File Return or Pay Tax, Interest, or Additional Charge.
Section 5727.90 | Statute of Limitations.
Section 5727.92 | Keeping and Preserving Records.
Section 5727.93 | Registration.
Section 5727.94 | Tax Statement Provided to Customers.