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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5751: COMMERCIAL ACTIVITY TAX
5751.014 Joint and several liability.

Universal Citation:
OH Rev Code § 5751.014
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.

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 pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.

Added by 128th General Assembly File No. 9, HB 1, § 101.01, eff. 10/16/2009.

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