us-oh/stat
Ohio Rev. Code § 5731.42
Collecting unpaid tax
If, after the determination of any tax levied under this chapter, such tax remains unpaid, the tax commissioner shall notify the attorney general in writing of the nonpayment. The attorney general shall obtain from the tax commissioner a certified copy of the certificate of determination of the tax. Such certified copy of the certificate of determination of the tax shall be filed in the office of the clerk of the court of common pleas of the county, and the same proceedings shall be had with respect thereto as are provided by section 2329.04 of the Revised Code with respect to transcripts of judgments rendered by judges of the county courts, except that the attorney general shall not be required to pay the costs accruing at the time of filing the certified copy. The same effect shall be given to such certified copy of the certificate of determination of the tax for all purposes as is given to such transcripts of judgments of judges of the county courts filed in like manner. This section does not affect the date of the lien of such taxes on the property passing, or divest such lien before the payment of such tax in the event of failure to seek out execution within the period prescribed by section 2329.07 of the Revised Code.
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In this chapter (40 sections)
- 5731.15 · General deductions
- 5731.16 · Deductions - funeral and administration expenses, and debts
- 5731.17 · Deductions - charitable bequests and transfers
- 5731.18 · Additional estate tax transfer of estate
- 5731.19 · Estate tax on nonresidents
- 5731.21 · Filing estate tax return
- 5731.22 · Failing to file timely return or underpayment due to fraud
- 5731.23 · Tax due and payable 9 months after date of death - interest
- 5731.24 · Due date for additional tax return and payment
- 5731.25 · Extensions
- 5731.26 · Tax commissioner - powers and duties
- 5731.27 · Certificate of determination of final estate tax liability
- 5731.28 · Claims for refund
- 5731.30 · Filing exceptions to tax commissioner's final determination…
- 5731.31 · Probate court jurisdiction
- 5731.32 · Appeal from final order of probate court
- 5731.33 · Receipt for payment
- 5731.34 · Transfers of intangible personal property
- 5731.35 · Foreign estate tax
- 5731.36 · Enforcing claims for foreign estate taxes
- 5731.37 · Taxes are lien on property
- 5731.38 · Statute of limitations
- 5731.39 · Written consent of tax commissioner to transfer of assets
- 5731.40 · No consent of tax commissioner to transfer of assets of…
- 5731.41 · Appointment of enforcement agents
- 5731.42 · Collecting unpaid tax
- 5731.43 · Representing state, tax commissioner and county auditor
- 5731.44 · Deputies of auditor
- 5731.45 · Duties of county treasurer
- 5731.46 · Fees of sheriff and other officers
- 5731.47 · Payment of fees of officers and expenses of county auditor
- 5731.48 · Distributing tax revenue
- 5731.49 · Determining tax revenues due political subdivisions
- 5731.50 · Determining origin of tax on transfer of realty and tangible…
- 5731.51 · Determining origin of tax on transfer of personalty not…
- 5731.90 · Confidentiality
- 5731.99 · Penalty
- 5731.131 · Value of gross estate includes income interest for life…
- 5731.161 · Deductions - estate of transferee spouse
- 5731.181 · Additional tax on generation-skipping transfer