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2022 Ohio Revised Code
Title 7 | Municipal Corporations
Chapter 718 | Municipal Income Taxes
Section 718.87 | Failure to Pay Tax.
Universal Citation: OH Rev Code § 718.87 (2022)
Effective: September 29, 2017
Latest Legislation: House Bill 49 - 132nd General Assembly
If a taxpayer that has made the election allowed under section 718.80 of the Revised Code fails to pay any tax as required under sections 718.80 to 718.95 of the Revised Code, or any portion of that tax, 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 date an assessment is issued under section 718.90 of the Revised Code, whichever occurs first.
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