Ohio § 5703.061 Cancellation of debts under $50

Ohio Statutes

§ 5703.061 — Cancellation of debts under $50

Ohio § 5703.061

Title 57Taxation

Ch. 5703Department Of Taxation

This text of Ohio § 5703.061 (Cancellation of debts under $50) 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. § 5703.061 (2026).

Text

Except as otherwise provided in this section,  the tax commissioner may cancel a debt owed to the state arising  from any tax administered by the commissioner if the total amount  of the debt does not exceed fifty dollars and if the debt consists  only of unpaid taxes due for a single reporting period and of any  penalty, interest, assessment, or other charge arising from such  unpaid taxes. The commissioner shall not cancel any debt that has  been certified to the attorney general under section131.02of the  Revised Code or that is subject to an appeal filed with the board  of tax appeals.

Last updated April 7, 2022 at 2:38 PM

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Except as otherwise provided in this section, the tax commissioner may cancel a debt owed to the state arising from any tax administered by the commissioner if the total amount of the debt does not exceed fifty dollars and if the debt consists only of unpaid taxes due for a single reporting period and of any penalty, interest, assessment, or other charge arising from such unpaid taxes. The commissioner shall not cancel any debt that has been certified to the attorney general under section131.02of the Revised Code or that is subject to an appeal filed with the board of tax appeals.

Last updated April 7, 2022 at 2:38 PM