us-oh/stat
Ohio Rev. Code § 5727.90
Statute of limitations
Official textcodes.ohio.govlast amended
No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur:
# (A)
The party assessed failed to file a return as required by section 5727.82 of the Revised Code;
# (B)
The party assessed knowingly filed a false or fraudulent return;
# (C)
The party assessed and the tax commissioner waived in writing the time limitation.
Source: view the official text
In this chapter (40 sections)
- 5727.48 · Extension of time
- 5727.49 · Monthly report of secretary of state - information provided…
- 5727.50 · Valuation if no report or erroneous information reported
- 5727.51 · Taxes on dissolution or retirement required to be paid
- 5727.53 · Action to recover taxes
- 5727.54 · Cancellation of articles of incorporation or certificate of…
- 5727.55 · Prohibition against doing business after cancellation of…
- 5727.56 · Reinstatement of public utility - conditions - designation of…
- 5727.57 · Petition for judgment for taxes - injunction - procedure -…
- 5727.58 · Quo warranto proceedings
- 5727.60 · Penalty for failure to make report
- 5727.61 · Affidavit denying unlawful political contributions
- 5727.62 · Payment of witness fees
- 5727.71 · Duty of officials of railroads to testify
- 5727.72 · Duty to testify or bring books or papers
- 5727.74 · Effect when tax charged invalid
- 5727.75 · Exemption on tangible personal property and real property of…
- 5727.76 · Exemption for tangible personal property transmitting…
- 5727.80 · Kilowatt-hour tax definitions
- 5727.81 · Excise tax levied on electric distribution company
- 5727.82 · Monthly return and payment of tax
- 5727.83 · Payment by electronic funds transfer
- 5727.84 · Crediting money in kilowatt-hour tax receipts fund
- 5727.85 · Payments from school district property tax replacement fund
- 5727.86 · Payments from local government property tax replacement fund
- 5727.88 · Administration of provisions
- 5727.89 · Failure to file return or pay tax, interest, or additional…
- 5727.90 · Statute of limitations
- 5727.91 · Refunds
- 5727.92 · Keeping and preserving records
- 5727.93 · Registration
- 5727.94 · Tax statement provided to customers
- 5727.95 · Prohibited acts
- 5727.99 · Penalty
- 5727.111 · Assessing at percentages of true value
- 5727.241 · Credit against tax on natural gas or combined company
- 5727.311 · Tax payments by electronic funds transfer
- 5727.331 · Tax reduction to be reflected in rates
- 5727.471 · Assessment for underpayment or overpayment of taxes by…
- 5727.811 · Excise tax levied on natural gas distribution company