Ohio § 3734.909 Limitation on assessment

Ohio Statutes

§ 3734.909 — Limitation on assessment

Ohio § 3734.909

Title 37Health-Safety-Morals

Ch. 3734Solid and Hazardous Wastes

This text of Ohio § 3734.909 (Limitation on assessment) 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. § 3734.909 (2026).

Text

Except for assessments against responsible persons under section3734.908of the Revised Code, no assessment of the fee imposed by sections3734.90to3734.9014of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or was filed, whichever date is later. This section does not bar an assessment when any of the following occur:

(A)The person assessed failed to file a return required by section3734.904of the Revised Code;

(B)The person assessed knowingly filed a false or fraudulent return;

(C)The person assessed and the tax commissioner have waived in writing the time limitation.

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Except for assessments against responsible persons under section3734.908of the Revised Code, no assessment of the fee imposed by sections3734.90to3734.9014of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or was filed, whichever date is later. This section does not bar an assessment when any of the following occur:

(A) The person assessed failed to file a return required by section3734.904of the Revised Code;

(B) The person assessed knowingly filed a false or fraudulent return;

(C) The person assessed and the tax commissioner have waived in writing the time limitation.