Partnertax.ai
Start free trial →

us-oh/stat

Ohio Rev. Code § 5703.58

Time limit for assessments - extension by lawful stay

Official textcodes.ohio.govlast amended

# (A)

Subject to divisions (B) and (D) of this section, the tax commissioner shall not make or issue an assessment for any tax payable to the state that is administered by the tax commissioner, or any penalty, interest, or additional charge on such tax, after the expiration of ten years, including any extension, from the date the tax return or report was due when such amount was not reported and paid, provided that the ten-year period shall be extended by the period of any lawful stay to such assessment. As used in this section, "assessment" has the same meaning as in section 5703.50 of the Revised Code.

# (B)

Subject to division (D) of this section, the tax commissioner shall not make or issue an assessment against any person for any tax due under Chapter 5741. of the Revised Code, or any penalty, interest, or additional charge on such tax, after the expiration of seven years, including any extension, from the date the tax return or report was due if the amount of tax due was not reported and paid, provided that the seven-year period shall be extended by the period of any lawful stay to the assessment. The commissioner shall not make or issue an assessment against a consumer for any tax due under Chapter 5741. of the Revised Code, or for any penalty, interest, or additional charge on such tax, if the tax was due before January 1, 2008.

# (C)

This section does not apply to either of the following:

# (1)

Any amount collected for the state by a vendor or seller under Chapter 5739. or 5741. of the Revised Code or withheld by an employer under Chapter 5747. of the Revised Code.

# (2)

Any person who fraudulently attempts to avoid such tax.

# (D)

This section does not authorize the assessment or collection of a tax for which the applicable period of limitation prescribed by law has expired and for which no valid assessment has been made and served as prescribed by law.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 5703.45 · Agent's acts imputed to principal
  2. 5703.46 · Each day's failure to comply a separate offense
  3. 5703.47 · Definition of federal short term rate
  4. 5703.48 · Report describing effect of tax expenditures, property tax…
  5. 5703.49 · Internet site for tax information
  6. 5703.50 · Taxpayer rights definitions
  7. 5703.051 · Procedure for certificate of abatement
  8. 5703.51 · Written information and instructions for taxpayers
  9. 5703.052 · Tax refund fund
  10. 5703.52 · Problem resolution officers - continuing education -…
  11. 5703.053 · What constitutes timely filing
  12. 5703.53 · Opinions on prospective tax liability
  13. 5703.054 · Form of filing required documents
  14. 5703.54 · Action for damages by taxpayer
  15. 5703.055 · Rounding fractional parts of dollar
  16. 5703.55 · Display of social security number
  17. 5703.056 · Mailing terms; delivery services; date or receipt
  18. 5703.56 · Sham transactions
  19. 5703.057 · Commissioner may require identifying information
  20. 5703.058 · Deposit of tax payments within 30 days of receipt
  21. 5703.58 · Time limit for assessments - extension by lawful stay
  22. 5703.059 · Electronic or telephonic tax filing
  23. 5703.60 · Petition for reassessment
  24. 5703.061 · Cancellation of debts under $50
  25. 5703.65 · Central sales and use tax registration system not to be used…
  26. 5703.70 · Refund application procedures
  27. 5703.75 · Taxes and refunds under one dollar
  28. 5703.76 · Electronic fund transfers for political subdivisions
  29. 5703.77 · Credit account balances
  30. 5703.80 · Property tax administration fund
  31. 5703.081 · Discipline of department employee failing to comply with tax…
  32. 5703.82 · Tax discovery data system
  33. 5703.83 · Property tax relief screening system
  34. 5703.85 · Quarterly report by tax commissioner
  35. 5703.90 · Assessments for the unpaid taxes
  36. 5703.91 · Failure of corporation to report or pay taxes or fees
  37. 5703.92 · Exercising powers after articles of incorporation or…
  38. 5703.93 · Reinstatement after cancellation
  39. 5703.94 · Qualifications for out-of-state disaster business or employee
  40. 5703.99 · Penalty
Full table of contents →