us-oh/stat
Ohio Rev. Code § 5741.14
Procedures relating to assessments
Official textcodes.ohio.govlast amended
The procedures prescribed by sections 5739.13 to 5739.15 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments made pursuant to sections 5741.11 and 5741.13 of the Revised Code.
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In this chapter (32 sections)
- 5741.01 · Definitions
- 5741.02 · Levy of tax - rate - exemptions
- 5741.03 · Use of revenue
- 5741.04 · Collection, reporting and remission of tax by seller
- 5741.05 · Seller to determine jurisdiction for which to collect tax
- 5741.06 · Powers and duties of tax commissioner - prepayment of tax
- 5741.07 · Rights of marketplace facilitator treated as seller
- 5741.08 · Notification of change in county or transit authority…
- 5741.10 · Refunds
- 5741.11 · Liability of seller for failure to collect and remit tax
- 5741.12 · Return required by seller or user - payment of tax
- 5741.13 · Assessment for failure to make return or pay tax
- 5741.14 · Procedures relating to assessments
- 5741.15 · Inspection of records by tax commissioner
- 5741.16 · Four-year limitation for assessment against seller or…
- 5741.17 · Registration of sellers with tax commissioner
- 5741.19 · Prohibition against refusal to pay tax
- 5741.021 · Additional county use tax
- 5741.21 · Seller to collect tax - prohibition against rebates
- 5741.022 · Transit authority levy
- 5741.22 · Failure to file return
- 5741.023 · County use tax for specific purposes
- 5741.23 · Right of county or transit authority to levy additional tax…
- 5741.24 · Commissioner may delegate investigation powers - cooperation…
- 5741.25 · Failure to file or make payment
- 5741.031 · Deposit and use of funds
- 5741.071 · Waiver for facilitator not to be treated as a seller
- 5741.072 · Delivery network company waiver
- 5741.99 · Penalty
- 5741.101 · Refund may be applied in satisfaction of debt due state
- 5741.121 · Tax payments by electronic funds transfer
- 5741.122 · Returns of taxpayers using electronic funds transfer