2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5703 - DEPARTMENT OF TAXATION
Section 5703.35 - Furnishing of blanks - extension of time for filing reports.
The department of taxation shall cause to be prepared suitable blanks for carrying out the purposes of the laws which it is required to administer, and, on application, shall furnish such blanks to each company, firm, corporation, person, association, partnership, or public utility subject to such laws.
The tax commissioner, when he deems it advisable, may extend to any company, firm, corporation, person, association, partnership, or public utility a further specified time, not to exceed forty- five days, within which to file any report required by law to be filed with the commissioner, in which event the attaching of any penalty for failure to file such report or pay any tax or fee shall be extended accordingly.
Effective Date: 07-01-1983 .
