us-oh/stat
Ohio Rev. Code § 5745.07
Interest on unpaid taxes
Official textcodes.ohio.govlast amended
If the tax required to be paid under this chapter or any portion of that tax is not paid on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for its payment until it is paid or until the day an assessment is issued under section 5745.12 of the Revised Code, whichever occurs first.
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In this chapter (17 sections)
- 5745.01 · Municipal taxation of electric light company income…
- 5745.02 · Determining taxpayer's state net income and portion taxable…
- 5745.03 · Filing annual report and remitting tax due - extensions
- 5745.04 · Filing declaration of estimated taxes - remittance
- 5745.05 · Quarterly payments of amounts certified to municipal…
- 5745.06 · Nonrefundable credit for tax due from or paid by qualifying…
- 5745.07 · Interest on unpaid taxes
- 5745.08 · Penalties assessed
- 5745.09 · Underpayments
- 5745.11 · Application for refund
- 5745.12 · Assessment for deficiencies
- 5745.13 · Adjustments to income apportionable to municipal corporation
- 5745.14 · Filing amended report based on adjustments to federal tax…
- 5745.15 · Maintaining records
- 5745.16 · Rules governing terms and conditions under which such reports…
- 5745.031 · Written application to be a taxpayer
- 5745.041 · Paying taxes by electronic funds transfer