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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5733: CORPORATION FRANCHISE TAX
5733.17 Duty to make reports or pay taxes on dissolution or retirement.

Universal Citation:
OH Rev Code § 5733.17
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The mere retirement from business or voluntary dissolution of a domestic or foreign corporation without filing the certificate provided for in section 1701.86 of the Revised Code shall not exempt it from the requirements to make reports and pay excise or franchise taxes in accordance with law.

Effective Date: 12-20-1971

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