Ohio § 5739.132 Interest on unpaid tax, fee, or charge; interest on refund

Ohio Statutes

§ 5739.132 — Interest on unpaid tax, fee, or charge; interest on refund

Ohio § 5739.132

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.132 (Interest on unpaid tax, fee, or charge; interest on refund) 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. § 5739.132 (2026).

Text

(A)If a tax, fee, or charge due under this chapter or Chapter 128. or 5741. of the Revised Code is not paid on or before the day the payment is required to be paid, interest shall accrue on the unpaid tax, fee, or charge at the rate per annum prescribed by section5703.47of the Revised Code from the day the tax, fee, or charge was required to be paid until the tax, fee, or charge is paid or until the day an assessment is issued under section5739.13or5739.15of the Revised Code, whichever occurs first. Interest shall be paid in the same manner as the tax, fee, or charge, and may be collected by assessment.

(B)(1) Except as provided in division (B)(2) of this section, interest shall be allowed and paid on any refund granted pursuant to section128.47,5739.07, or5741.10of the Revised Code from

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(A) If a tax, fee, or charge due under this chapter or Chapter 128. or 5741. of the Revised Code is not paid on or before the day the payment is required to be paid, interest shall accrue on the unpaid tax, fee, or charge at the rate per annum prescribed by section5703.47of the Revised Code from the day the tax, fee, or charge was required to be paid until the tax, fee, or charge is paid or until the day an assessment is issued under section5739.13or5739.15of the Revised Code, whichever occurs first. Interest shall be paid in the same manner as the tax, fee, or charge, and may be collected by assessment.

(B)(1) Except as provided in division (B)(2) of this section, interest shall be allowed and paid on any refund granted pursuant to section128.47,5739.07, or5741.10of the Revised Code from the date of the overpayment. The interest shall be computed at the rate per annum prescribed by section5703.47of the Revised Code.

(2) No interest shall be allowed or paid on a refund of a tax levied pursuant to section5739.021,5739.026,5741.021, or5741.023of the Revised Code.

Last updated July 31, 2025 at 12:11 PM