Ohio § 5739.32 Withholding tax funds to insure compliance by local officials

Ohio Statutes

§ 5739.32 — Withholding tax funds to insure compliance by local officials

Ohio § 5739.32

Title 57Taxation

Ch. 5739Sales Tax

This text of Ohio § 5739.32 (Withholding tax funds to insure compliance by local officials) 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. § 5739.32 (2026).

Text

If any public official fails to maintain the records required by sections5739.01to5739.31of the Revised Code, or by the regulations issued by the tax commissioner or the treasurer of state, pursuant to said sections, or fails to comply with any law relating to the enforcement of said sections, the funds allocated to that county shall be withheld until such time as the public official has complied with such sections or such law and the regulations issued pursuant thereto.

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If any public official fails to maintain the records required by sections5739.01to5739.31of the Revised Code, or by the regulations issued by the tax commissioner or the treasurer of state, pursuant to said sections, or fails to comply with any law relating to the enforcement of said sections, the funds allocated to that county shall be withheld until such time as the public official has complied with such sections or such law and the regulations issued pursuant thereto.