Ohio § 5751.014 Joint and several liability

Ohio Statutes

§ 5751.014 — Joint and several liability

Ohio § 5751.014

Title 57Taxation

Ch. 5751Commercial Activity Tax

This text of Ohio § 5751.014 (Joint and several liability) 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. § 5751.014 (2026).

Text

All members of a consolidated elected  taxpayer or combined taxpayer group during the tax period or  periods for which additional tax, penalty, or interest is owed are  jointly and severally liable for such amounts. Although the  reporting person will be assessed for the liability, such amounts  due may be collected by assessment against any member of the group  as provided in section5703.90of the Revised Code or pursued  against any member of the group when a liability is certified to  the attorney general under section131.02of the Revised Code.

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All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be collected by assessment against any member of the group as provided in section5703.90of the Revised Code or pursued against any member of the group when a liability is certified to the attorney general under section131.02of the Revised Code.