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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5727 | Public Utilities
Section 5727.51 | Taxes on Dissolution or Retirement Required to Be Paid.
Universal Citation: Ohio Rev Code § 5727.51 (2020)
Effective: October 11, 1955
Latest Legislation: House Bill 70 - 101st General Assembly
The retirement from business or voluntary dissolution of a public utility 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 fees or taxes in accordance with law.
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