2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5749 | Severance Tax
Section 5749.12 | Nonresidents - Service of Process.

Effective: June 30, 2010

Latest Legislation: Senate Bill 165 - 128th General Assembly

Any nonresident of this state who accepts the privilege extended by the laws of this state to nonresidents severing natural resources in this state, and any resident of this state who subsequently becomes a nonresident or conceals the resident's whereabouts, makes the secretary of state of Ohio the person's agent for the service of process or notice in any assessment, action, or proceedings instituted in this state against such person under this chapter or for purposes of amounts due under section 1509.50 of the Revised Code.

Such process or notice shall be served as provided under section 5703.37 of the Revised Code.

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