Ohio § 5703.90 Assessments for the unpaid taxes

Ohio Statutes

§ 5703.90 — Assessments for the unpaid taxes

Ohio § 5703.90

Title 57Taxation

Ch. 5703Department Of Taxation

This text of Ohio § 5703.90 (Assessments for the unpaid taxes) 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. § 5703.90 (2026).

Text

If any tax administered by the tax  commissioner remains unpaid after the date the tax is due, the  commissioner may issue an assessment for the unpaid tax, and for  any related penalties and interest, against any person liable for  the amount due, including, but not limited to, a person that is  jointly and severally liable for the amount under Chapter 5726. or  5751. of the Revised Code, a partner liable for the tax liability  of a partnership, a director liable for the tax liability of a  dissolved corporation, or any other person liable for the tax  liability of another person under the Revised Code. The  commissioner shall issue the assessment in accordance with any  other provision of the Revised Code applicable to assessments for  the tax for which the person to be assessed is liabl

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If any tax administered by the tax commissioner remains unpaid after the date the tax is due, the commissioner may issue an assessment for the unpaid tax, and for any related penalties and interest, against any person liable for the amount due, including, but not limited to, a person that is jointly and severally liable for the amount under Chapter 5726. or 5751. of the Revised Code, a partner liable for the tax liability of a partnership, a director liable for the tax liability of a dissolved corporation, or any other person liable for the tax liability of another person under the Revised Code. The commissioner shall issue the assessment in accordance with any other provision of the Revised Code applicable to assessments for the tax for which the person to be assessed is liable.