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2021 Ohio Revised Code
Title 57 | Taxation
Chapter 5751 | Commercial Activity Tax
Section 5751.014 | Joint and Several Liability.
Universal Citation: Ohio Rev Code § 5751.014 (2021)
Effective: September 29, 2013
Latest Legislation: House Bill 59 - 130th General Assembly
All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.
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