Ohio § 5726.32 Interest on unpaid taxes

Ohio Statutes

§ 5726.32 — Interest on unpaid taxes

Ohio § 5726.32

Title 57Taxation

Ch. 5726Financial Institutions Tax

This text of Ohio § 5726.32 (Interest on 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. § 5726.32 (2026).

Text

If any tax due under this chapter is not paid  on or before the date prescribed for its payment, interest shall  be assessed, collected, and paid, in the same manner as the tax,  upon such unpaid amount at the rate per annum prescribed by  section5703.47of the Revised Code from the date prescribed for  the payment of the tax until the date the tax is paid or the date  an assessment is issued under section5726.20of the Revised Code,  whichever is earlier. Interest so collected shall be considered as  revenue arising from the tax imposed by this chapter.

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If any tax due under this chapter is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section5703.47of the Revised Code from the date prescribed for the payment of the tax until the date the tax is paid or the date an assessment is issued under section5726.20of the Revised Code, whichever is earlier. Interest so collected shall be considered as revenue arising from the tax imposed by this chapter.