Ohio Statutes
§ 5753.08 — Liability for unpaid taxes
Ohio § 5753.08
This text of Ohio § 5753.08 (Liability for 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. § 5753.08 (2026).
Text
If a taxpayer who is liable for the tax levied under section5753.02or5753.021of the Revised Code sells a casino facility or sports gaming facility, disposes of a casino facility or sports gaming facility in any manner other than in the regular course of business, or quits the casino gaming or sports gaming business, any tax owed by that person becomes immediately due and payable, and the person shall pay the tax due, including any applicable penalties and interest. The person's successor shall withhold a sufficient amount of the purchase money to cover the amounts due and unpaid until the predecessor produces a receipt from the tax commissioner showing that the amounts due have been paid or a certificate indicating that no taxes are due. If the successor fails to withhold purchase money, t
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Legislative History
Effective: March 23, 2022 | Latest Legislation: House Bill 29 - 134th General Assembly
Nearby Sections
15
§ 5753.01
Definitions§ 5753.02
Tax levied on casino revenue§ 5753.021
Tax levied on sports gaming§ 5753.03
Funds created§ 5753.04
Filing of returns§ 5753.05
Penalties§ 5753.06
Application for refund§ 5753.07
Assessment§ 5753.08
Liability for unpaid taxes§ 5753.09
Administration and enforcement§ 5753.10
Recordkeeping§ 5753.11
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Bluebook (online)
Ohio § 5753.08, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5753.08.