Effective: June 26, 2003
Latest Legislation: House Bill 95 - 125th General Assembly
If any corporation, limited liability company, or business trust registered or required to be registered under section 5741.17 of the Revised Code and required to file returns and remit tax due to the state under this chapter fails for any reason to make the filing or payment, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, or any of its officers, members, managers, or trustees who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability company, or business trust shall not discharge a responsible officer's, member's, manager's, employee's, or trustee's liability for a failure of the corporation, limited liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided in section 5741.11 or 5741.13 of the Revised Code.
Structure Ohio Revised Code
Chapter 5741 | Use Tax; Storage Tax
Section 5741.01 | Definitions.
Section 5741.02 | Levy of Tax - Rate - Exemptions.
Section 5741.021 | Additional County Use Tax.
Section 5741.022 | Transit Authority Levy.
Section 5741.023 | County Use Tax for Specific Purposes.
Section 5741.03 | Use of Revenue.
Section 5741.031 | Deposit and Use of Funds.
Section 5741.04 | Collection, Reporting and Remission of Tax by Seller.
Section 5741.05 | Seller to Determine Jurisdiction for Which to Collect Tax.
Section 5741.06 | Powers and Duties of Tax Commissioner - Prepayment of Tax.
Section 5741.07 | Rights of Marketplace Facilitator Treated as Seller.
Section 5741.071 | Waiver for Facilitator Not to Be Treated as a Seller.
Section 5741.08 | Notification of Change in County or Transit Authority Boundaries.
Section 5741.101 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5741.11 | Liability of Seller for Failure to Collect and Remit Tax.
Section 5741.12 | Return Required by Seller or User - Payment of Tax.
Section 5741.121 | Tax Payments by Electronic Funds Transfer.
Section 5741.122 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5741.13 | Assessment for Failure to Make Return or Pay Tax.
Section 5741.14 | Procedures Relating to Assessments.
Section 5741.15 | Inspection of Records by Tax Commissioner.
Section 5741.16 | Four-Year Limitation for Assessment Against Seller or Consumer - Exceptions.
Section 5741.17 | Registration of Sellers With Tax Commissioner.
Section 5741.19 | Prohibition Against Refusal to Pay Tax.
Section 5741.21 | Seller to Collect Tax - Prohibition Against Rebates.
Section 5741.22 | Failure to File Return.
Section 5741.23 | Right of County or Transit Authority to Levy Additional Tax Not Preempted.