Ohio § 5728.09 Late filing of return

Ohio Statutes

§ 5728.09 — Late filing of return

Ohio § 5728.09

Title 57Taxation

Ch. 5728Fuel Use Tax

This text of Ohio § 5728.09 (Late filing of return) 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. § 5728.09 (2026).

Text

(A)Any person who fails to file timely the return required by section5728.08of the Revised Code may be required to pay an additional charge equal to the greater of fifty dollars or ten per cent of the tax due. The tax commissioner may adopt rules providing for the imposition and remission of the additional charges. Any additional charge imposed under this section may be collected through an assessment as provided in section5728.10of the Revised Code.

(B)If the tax imposed by this chapter, or any portion of that tax, whether determined by the tax commissioner or the taxpayer, is not paid on or before the date prescribed in section5728.08of the Revised Code, interest shall be collected and paid in the same manner as the tax, upon that unpaid amount at the rate per annum prescribed by sect

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(A) Any person who fails to file timely the return required by section5728.08of the Revised Code may be required to pay an additional charge equal to the greater of fifty dollars or ten per cent of the tax due. The tax commissioner may adopt rules providing for the imposition and remission of the additional charges. Any additional charge imposed under this section may be collected through an assessment as provided in section5728.10of the Revised Code.

(B) If the tax imposed by this chapter, or any portion of that tax, whether determined by the tax commissioner or the taxpayer, is not paid on or before the date prescribed in section5728.08of the Revised Code, interest shall be collected and paid in the same manner as the tax, upon that unpaid amount at the rate per annum prescribed by section5703.47of the Revised Code from the date prescribed for payment of the tax until it is paid or until the day an assessment is issued under section5728.10of the Revised Code, whichever occurs first. Any interest imposed under this chapter may be collected through an assessment as provided in section5728.10of the Revised Code.