Ohio § 5703.75 Taxes and refunds under one dollar

Ohio Statutes

§ 5703.75 — Taxes and refunds under one dollar

Ohio § 5703.75

Title 57Taxation

Ch. 5703Department Of Taxation

This text of Ohio § 5703.75 (Taxes and refunds under one dollar) 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. § 5703.75 (2026).

Text

This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections718.80to718.95of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.

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This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections718.80to718.95of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.