Ohio § 3734.908 Dissolution, termination, or bankruptcy does not discharge personal liability

Ohio Statutes

§ 3734.908 — Dissolution, termination, or bankruptcy does not discharge personal liability

Ohio § 3734.908

Title 37Health-Safety-Morals

Ch. 3734Solid and Hazardous Wastes

This text of Ohio § 3734.908 (Dissolution, termination, or bankruptcy does not discharge personal liability) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3734.908 (2026).

Text

If any corporation, limited liability company, or business trust required to file returns pursuant to section3734.904of the Revised Code fails to remit to the state any fee due under sections3734.90to3734.9014of the Revised Code, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, and any of its officers, members, managers, trustees, or other persons who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, is personally liable for the failure to remit the fee. The dissolution, termination, or bankruptcy of the corporation, limited liability company, or business trust does not discharge a responsible person's liability for the corporation's

Free access — add to your briefcase to read the full text and ask questions with AI

If any corporation, limited liability company, or business trust required to file returns pursuant to section3734.904of the Revised Code fails to remit to the state any fee due under sections3734.90to3734.9014of the Revised Code, any of its employees having control or supervision of or charged with the responsibility of filing returns and making payments, and any of its officers, members, managers, trustees, or other persons who are responsible for the execution of the corporation's, limited liability company's, or business trust's fiscal responsibilities, is personally liable for the failure to remit the fee. The dissolution, termination, or bankruptcy of the corporation, limited liability company, or business trust does not discharge a responsible person's liability for the corporation's, limited liability company's, or business trust's failure to remit the fee due. The tax commissioner may assess a responsible person under section3734.907of the Revised Code.