us-oh/stat
Ohio Rev. Code § 5703.061
Cancellation of debts under $50
Official textcodes.ohio.govlast amended
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.
Last updated April 7, 2022 at 2:38 PM
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In this chapter (40 sections)
- 5703.48 · Report describing effect of tax expenditures, property tax…
- 5703.49 · Internet site for tax information
- 5703.50 · Taxpayer rights definitions
- 5703.051 · Procedure for certificate of abatement
- 5703.51 · Written information and instructions for taxpayers
- 5703.052 · Tax refund fund
- 5703.52 · Problem resolution officers - continuing education -…
- 5703.053 · What constitutes timely filing
- 5703.53 · Opinions on prospective tax liability
- 5703.054 · Form of filing required documents
- 5703.54 · Action for damages by taxpayer
- 5703.055 · Rounding fractional parts of dollar
- 5703.55 · Display of social security number
- 5703.056 · Mailing terms; delivery services; date or receipt
- 5703.56 · Sham transactions
- 5703.057 · Commissioner may require identifying information
- 5703.058 · Deposit of tax payments within 30 days of receipt
- 5703.58 · Time limit for assessments - extension by lawful stay
- 5703.059 · Electronic or telephonic tax filing
- 5703.60 · Petition for reassessment
- 5703.061 · Cancellation of debts under $50
- 5703.65 · Central sales and use tax registration system not to be used…
- 5703.70 · Refund application procedures
- 5703.75 · Taxes and refunds under one dollar
- 5703.76 · Electronic fund transfers for political subdivisions
- 5703.77 · Credit account balances
- 5703.80 · Property tax administration fund
- 5703.081 · Discipline of department employee failing to comply with tax…
- 5703.82 · Tax discovery data system
- 5703.83 · Property tax relief screening system
- 5703.85 · Quarterly report by tax commissioner
- 5703.90 · Assessments for the unpaid taxes
- 5703.91 · Failure of corporation to report or pay taxes or fees
- 5703.92 · Exercising powers after articles of incorporation or…
- 5703.93 · Reinstatement after cancellation
- 5703.94 · Qualifications for out-of-state disaster business or employee
- 5703.99 · Penalty
- 5703.211 · Rules for tracking database searches
- 5703.261 · Payment with nonnegotiable or dishonored instrument - penalty
- 5703.262 · Commissioner may designate documents that must be signed by…