Effective: June 30, 2010
Latest Legislation: Senate Bill 165 - 128th General Assembly
Any person who fails to file a return or pay the tax as required under this chapter or other amount due under section 1509.50 of the Revised Code who is assessed such taxes or other amount due pursuant to section 5749.07 or 5749.10 of the Revised Code may be liable for a penalty of up to twenty-five per cent of the amount assessed. The tax commissioner may adopt rules relating to the imposition and remission of penalties imposed under this section.
Structure Ohio Revised Code
Section 5749.01 | Severance Tax Definitions.
Section 5749.02 | Imposing Tax on Severance of Natural Resources.
Section 5749.03 | Natural Resources Severed From an Exempt Domestic Well.
Section 5749.04 | Permit or Registration Required.
Section 5749.06 | Filing Returns for Each Calendar Quarter.
Section 5749.07 | Failure to File or Pay Tax.
Section 5749.09 | Deducting Taxpayer's Indebtedness to State From Refund.
Section 5749.10 | Assessments for Taxes in Jeopardy.
Section 5749.11 | Nonrefundable Severance Credit Tax Credit for Owner of Rc 1513.171 Certificate.
Section 5749.12 | Nonresidents - Service of Process.
Section 5749.13 | Maintaining Records.
Section 5749.14 | Tax Commissioner - Additional Powers.
Section 5749.15 | Civil Penalties.
Section 5749.16 | Filing Incomplete, False, or Fraudulent Return.
Section 5749.17 | Information Provided to Natural Resources Department.