Ohio § 5731.38 Statute of limitations

Ohio Statutes

§ 5731.38 — Statute of limitations

Ohio § 5731.38

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.38 (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. § 5731.38 (2026).

Text

No liability for the payment of taxes levied under Chapter 5731. of the Revised Code, including all interest and penalties thereon, may be determined as to the return required to be filed under section5731.21of the Revised Code, subsequent to three years after such return is filed, and as to the return required to be filed under section5731.24of the Revised Code, subsequent to three years after such return is filed. Any lien in realty created under Chapter 5731. of the Revised Code shall become void upon the expiration of ten years after the date of decedent's death.

In the event there is litigation pending at the expiration of such three-year period for the determination or collection of any such tax, including interest or penalties thereon, the liability for the payment thereof continue

Free access — add to your briefcase to read the full text and ask questions with AI

No liability for the payment of taxes levied under Chapter 5731. of the Revised Code, including all interest and penalties thereon, may be determined as to the return required to be filed under section5731.21of the Revised Code, subsequent to three years after such return is filed, and as to the return required to be filed under section5731.24of the Revised Code, subsequent to three years after such return is filed. Any lien in realty created under Chapter 5731. of the Revised Code shall become void upon the expiration of ten years after the date of decedent's death.

In the event there is litigation pending at the expiration of such three-year period for the determination or collection of any such tax, including interest or penalties thereon, the liability for the payment thereof continues until the expiration of one year after final determination of such litigation.