Ohio § 3734.902 Tax commissioner administration and enforcement

Ohio Statutes

§ 3734.902 — Tax commissioner administration and enforcement

Ohio § 3734.902

Title 37Health-Safety-Morals

Ch. 3734Solid and Hazardous Wastes

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Bluebook

Ohio Rev. Code Ann. § 3734.902 (2026).

Text

(A)The tax commissioner shall administer sections3734.90to3734.9014of the Revised Code and may adopt such rules as he finds necessary for the administration and enforcement of the fee.

(B)The requirements, authorizations, procedures, limitations, and penalties set forth in Chapter 5703. of the Revised Code, except for those set forth in sections5703.50to5703.54of the Revised Code, apply to the administration, collection, payment, and enforcement of the fee levied under sections3734.90to3734.9014of the Revised Code in the same manner and with the same effect as in the case of the other laws that the department of taxation is required to administer and enforce.

(C)Sections3734.10,3734.101, and3734.13do not apply to the enforcement of sections3734.90to3734.9014of the Revised Code and rul

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(A) The tax commissioner shall administer sections3734.90to3734.9014of the Revised Code and may adopt such rules as he finds necessary for the administration and enforcement of the fee.

(B) The requirements, authorizations, procedures, limitations, and penalties set forth in Chapter 5703. of the Revised Code, except for those set forth in sections5703.50to5703.54of the Revised Code, apply to the administration, collection, payment, and enforcement of the fee levied under sections3734.90to3734.9014of the Revised Code in the same manner and with the same effect as in the case of the other laws that the department of taxation is required to administer and enforce.

(C) Sections3734.10,3734.101, and3734.13do not apply to the enforcement of sections3734.90to3734.9014of the Revised Code and rules adopted under division (A) of this section.