2006 Ohio Revised Code - 5703.58. Time limit on assessments.

§ 5703.58. Time limit on assessments.
 

(A)  Subject to division (C) of this section, the tax commissioner shall not make or issue an assessment for any tax payable to the state that is administered by the tax commissioner, or any penalty, interest, or additional charge on such tax, after the expiration of ten years, including any extension, from the date the tax return or report was due when such amount was not reported and paid, provided that the ten-year period shall be extended by the period of any lawful stay to such assessment. As used in this section, "assessment" has the same meaning as in section 5703.50 of the Revised Code. 

(B)  This section does not apply to either of the following: 

(1) Any amount collected for the state by a vendor or seller under Chapter 5739. or 5741. of the Revised Code or withheld by an employer under Chapter 5747. of the Revised Code. 

(2) Any person who fraudulently attempts to avoid such tax. 

(C)  This section does not authorize the assessment or collection of a tax for which the applicable period of limitation prescribed by law has expired and for which no valid assessment has been made and served as prescribed by law. 
 

HISTORY: 151 v H 390, § 1, eff. 9-28-06.
 

The provisions of § 3 of 151 v H 390 read as follows: 

SECTION 3. The amendment or enactment by this act of sections 109.082, 131.02, 5703.06, and 5703.58 of the Revised Code apply to assessments made, or if no assessment was made, to liabilities arising, before, on, or after the effective date of this act. However, the statute of limitations to collection in section 131.02 of the Revised Code, as amended by this act, and to assessment in section 5703.58 of the Revised Code, as enacted by this act, expire not earlier than three years after the effective date of this act, notwithstanding any provisions in such sections to the contrary. 
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