Ohio § 5743.34 Assessment on failure to pay use tax

Ohio Statutes

§ 5743.34 — Assessment on failure to pay use tax

Ohio § 5743.34

Title 57Taxation

Ch. 5743Cigarette Tax

This text of Ohio § 5743.34 (Assessment on failure to pay use tax) 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. § 5743.34 (2026).

Text

If any person required to pay the tax levied under section5743.32,5743.321,5743.323, or5743.324of the Revised Code, fails to make remittance, the tax commissioner may issue an assessment against that person based on any information in the commissioner's possession.

Sections5743.081and5743.082of the Revised Code relating to the assessments or findings, appeals from assessments or findings, the effect of assessments or findings before or after hearing and before or after filing the same in the office of the clerk of the court of common pleas, and all sections relating to the procedure, authority, duties, liabilities, powers, and privileges of the person assessed, the commissioner, the clerk, and all other public officials, shall be applicable to assessments made pursuant to this section.

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If any person required to pay the tax levied under section5743.32,5743.321,5743.323, or5743.324of the Revised Code, fails to make remittance, the tax commissioner may issue an assessment against that person based on any information in the commissioner's possession.

Sections5743.081and5743.082of the Revised Code relating to the assessments or findings, appeals from assessments or findings, the effect of assessments or findings before or after hearing and before or after filing the same in the office of the clerk of the court of common pleas, and all sections relating to the procedure, authority, duties, liabilities, powers, and privileges of the person assessed, the commissioner, the clerk, and all other public officials, shall be applicable to assessments made pursuant to this section.