Ohio § 5745.07 Interest on unpaid taxes

Ohio Statutes

§ 5745.07 — Interest on unpaid taxes

Ohio § 5745.07

Title 57Taxation

Ch. 5745Municipal Taxation Of Electric Light Company Income

This text of Ohio § 5745.07 (Interest on unpaid taxes) 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. § 5745.07 (2026).

Text

If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section5703.47of the Revised Code from the date prescribed for its payment until it is paid or until the day an assessment is issued under section5745.12of the Revised Code, whichever occurs first.

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If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section5703.47of the Revised Code from the date prescribed for its payment until it is paid or until the day an assessment is issued under section5745.12of the Revised Code, whichever occurs first.