Except as otherwise provided in this section, the tax commissioner may cancel a debt owed to the state arising from any tax administered by the commissioner if the total amount of the debt does not exceed fifty dollars and if the debt consists only of unpaid taxes due for a single reporting period and of any penalty, interest, assessment, or other charge arising from such unpaid taxes. The commissioner shall not cancel any debt that has been certified to the attorney general under section 131.02 of the Revised Code or that is subject to an appeal filed with the board of tax appeals.
Added by 129th General AssemblyFile No.117, HB 508, ยง1, eff. 9/6/2012.
Section: Previous 5703.054 5703.055 5703.056 5703.057 5703.058 5703.059 5703.06 5703.061 5703.07 5703.08 5703.081 5703.09 5703.10 5703.11 5703.12 NextLast modified: October 10, 2016