There is a newer version
of
this Section
2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5703 - DEPARTMENT OF TAXATION
Section 5703.25 - Returns, claims, and reports need not be sworn to - perjury statement.
Universal Citation: Ohio Rev Code § 5703.25 (2017)
All tax returns, claims, or reports with respect to taxes, including accompanying schedules and statements, which are required by law to be filed with the department of taxation, the treasurer of state, a county auditor, or a county treasurer need not be sworn to. Any such return, claim, or report shall have printed on it the following statement, which shall be subscribed to by the person signing such return, claim, or report: "I declare under penalties of perjury that this return or claim (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return and report."
Effective Date: 07-01-1985 .
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
