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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5733 | Corporation Franchise Tax
Section 5733.17 | Duty to Make Reports or Pay Taxes on Dissolution or Retirement.
Universal Citation: Ohio Rev Code § 5733.17 (2021)
Effective: December 20, 1971
Latest Legislation: House Bill 475 - 109th General Assembly
The mere retirement from business or voluntary dissolution of a domestic or foreign corporation 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 taxes in accordance with law.
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