There is a newer version
of
this Section
2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5745 | Municipal Taxation of Electric Light Company Income
Section 5745.07 | Interest on Unpaid Taxes.
Universal Citation: Ohio Rev Code § 5745.07 (2020)
Effective: December 21, 2000
Latest Legislation: Senate Bill 287 - 123rd General Assembly
If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for its payment until it is paid or until the day an assessment is issued under section 5745.12 of the Revised Code, whichever occurs first.
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.
