Ohio Statutes
§ 5743.65 — Failure of seller or consumer to file return or pay tax
Ohio § 5743.65
This text of Ohio § 5743.65 (Failure of seller or consumer to file return or pay 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. § 5743.65 (2026).
Text
No person required by division (C) of section5743.62or division (B) of section5743.63of the Revised Code to file a return with the tax commissioner shall fail to make the return or fail to pay the applicable taxes levied under section5743.62or5743.63of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.
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Legislative History
Effective: March 27, 2020 | Latest Legislation: House Bill 197 - 133rd General Assembly
Nearby Sections
15
§ 5743.01
Cigarette tax definitions§ 5743.02
Excise tax on sale of cigarettes§ 5743.025
Return for county tax§ 5743.03
Purchase and use of tax stamps§ 5743.081
Assessments for failure to file returnCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5743.65, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5743.65.