Ohio § 5727.90 Statute of limitations

Ohio Statutes

§ 5727.90 — Statute of limitations

Ohio § 5727.90

Title 57Taxation

Ch. 5727Public Utilities

This text of Ohio § 5727.90 (Statute of limitations) 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. § 5727.90 (2026).

Text

No assessment of the tax imposed by section5727.81or5727.811of 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 filed, whichever date is later. This section does not bar an assessment when any of the following occur:

(A)The party assessed failed to file a return as required by section5727.82of the Revised Code;

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

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

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No assessment of the tax imposed by section5727.81or5727.811of 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 filed, whichever date is later. This section does not bar an assessment when any of the following occur:

(A) The party assessed failed to file a return as required by section5727.82of the Revised Code;

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

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