Ohio § 5749.10 Assessments for taxes in jeopardy

Ohio Statutes

§ 5749.10 — Assessments for taxes in jeopardy

Ohio § 5749.10

Title 57Taxation

Ch. 5749Severance Tax

This text of Ohio § 5749.10 (Assessments for taxes in jeopardy) 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. § 5749.10 (2026).

Text

If the tax commissioner finds that a taxpayer,  liable for tax under this chapter or for any amount due under  section1509.50of the Revised Code is about to depart from the  state, or remove the taxpayer's property therefrom, or conceal the  taxpayer's person or property, or do any other act tending to  prejudice or to render wholly or partly ineffectual proceedings to  collect such tax or other amount due unless such proceedings are  brought without delay, or if the commissioner believes that the  collection of the tax or amount due from any taxpayer will be  jeopardized by delay, the commissioner shall give notice of such  findings to such taxpayer together with the demand for an  immediate return and immediate payment of such tax or other amount  due, with penalty as provided in section

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If the tax commissioner finds that a taxpayer, liable for tax under this chapter or for any amount due under section1509.50of the Revised Code is about to depart from the state, or remove the taxpayer's property therefrom, or conceal the taxpayer's person or property, or do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax or other amount due unless such proceedings are brought without delay, or if the commissioner believes that the collection of the tax or amount due from any taxpayer will be jeopardized by delay, the commissioner shall give notice of such findings to such taxpayer together with the demand for an immediate return and immediate payment of such tax or other amount due, with penalty as provided in section5749.15of the Revised Code, whereupon such tax or other amount due shall become immediately due and payable. In such cases the commissioner may immediately file an entry with the clerk of the court of common pleas in the same manner and with the same effect as provided in section5749.07of the Revised Code, provided that if such taxpayer, within five days from notice of the assessment, furnishes evidence satisfactory to the commissioner, under the regulations prescribed by the commissioner, that the taxpayer is not in default in making returns or paying any tax prescribed by this chapter or amount due under section1509.50of the Revised Code, or that the taxpayer will duly return and pay, or post bond satisfactory to the commissioner conditioned upon payment of the tax or other amount finally determined to be due, then such tax or other amount due shall not be payable prior to the time and manner otherwise fixed for payment under section5749.07of the Revised Code, and the person assessed shall be restored the rights granted under such section. Upon satisfaction of the assessment the commissioner shall order the bond cancelled, securities released, and judgment vacated.

Any assessment issued under this section shall bear interest as prescribed under section5749.07of the Revised Code.