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2017 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5741 - USE TAX; STORAGE TAX
Section 5741.22 - Failure to file return.
Universal Citation: Ohio Rev Code § 5741.22 (2017)
No person required by section 5741.12 of the Revised Code to make a return to the tax commissioner shall fail to make such return within the time required, or make any incomplete, false or fraudulent return.
Effective Date: 07-01-1959 .
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