Ohio § 5751.31 Direct appeal on constitutional issues to supreme court

Ohio Statutes

§ 5751.31 — Direct appeal on constitutional issues to supreme court

Ohio § 5751.31

Title 57Taxation

Ch. 5751Commercial Activity Tax

This text of Ohio § 5751.31 (Direct appeal on constitutional issues to supreme court) 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. § 5751.31 (2026).

Text

Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section5703.60of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the date the commissioner issued the determination if the primary issue raised by the petitioner is the constitutionality of division (H)(3) of section5751.01of the Revised Code or an issue arising under Section 3, 5a, or 13 of Article XII, Ohio Constitution. Such final determination shall clearly indicate that any appeal thereof must be made directly to the supreme court within the thirty-day period prescribed in this division.

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Notwithstanding any section of law to the contrary, the tax commissioner may issue one or more final determinations under section5703.60of the Revised Code for which any appeal must be made directly to the supreme court within thirty days after the date the commissioner issued the determination if the primary issue raised by the petitioner is the constitutionality of division (H)(3) of section5751.01of the Revised Code or an issue arising under Section 3, 5a, or 13 of Article XII, Ohio Constitution. Such final determination shall clearly indicate that any appeal thereof must be made directly to the supreme court within the thirty-day period prescribed in this division.