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.
Amended by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013.
Added by 128th General AssemblyFile No.9, HB 1, §101.01, eff. 10/16/2009.Section: Previous 5751.01 5751.011 5751.012 5751.013 5751.014 5751.02 5751.03 5751.031 5751.032 5751.033 5751.04 5751.05 5751.051 5751.06 5751.07 Next
Last modified: October 10, 2016