Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
(A)(1) If any person, regardless of organizational form, required to file reports and to remit taxes imposed under this chapter fails for any reason to file such reports or pay such taxes, any employees of the person having control or supervision of, or charged with the responsibility of, filing reports and making payments, or any officers or trustees of the person responsible for the execution of the person's fiscal responsibilities, are personally liable for the failure.
(2) The dissolution, termination, or bankruptcy of a person shall not discharge a responsible officer's, shareholder's, member's, manager's, employee's, or trustee's liability for failure of the person to file reports or remit taxes. The sum due for the liability may be collected by assessment in the manner provided in section 5736.09 of the Revised Code.
(B) If more than one individual is personally liable under this section for the unpaid tax of a person, then the liability of all such individuals shall be joint and several.
Structure Ohio Revised Code
Chapter 5736 | Motor Fuel Supplier Tax
Section 5736.01 | Definitions.
Section 5736.02 | Motor Fuel Supplier Tax; Distribution of Revenue.
Section 5736.03 | Avoidance of Tax by Receipt of Fuel Outside of State.
Section 5736.04 | Tax Return; Remittance.
Section 5736.041 | Active Licensee List.
Section 5736.05 | Failure to File Return.
Section 5736.06 | Suppliers License.
Section 5736.07 | Revocation of License.
Section 5736.08 | Application for Refund.
Section 5736.081 | Application of Refund to Debts to the State.
Section 5736.09 | Assessments for Failure to File Return.
Section 5736.10 | Effect of Disposal of Business; Liability of Purchaser.
Section 5736.11 | Action by Attorney General.
Section 5736.12 | Recordkeeping.
Section 5736.13 | Funds for Receiving, Accounting, and Distribution of Tax Revenue.
Section 5736.14 | Personal Liability.