us-oh/stat
Ohio Rev. Code § 5751.11
Failure to report or pay - annulment of privilege or franchise
If any person subject to this chapter fails to report or pay the tax as required under this chapter, or fails to pay any penalty imposed under this chapter within ninety days after the time prescribed for payment of the penalty, the attorney general, on the request of the tax commissioner, shall commence an action in quo warranto in the court of appeals of the county in which the person has its principal place of business to forfeit and annul its privileges or franchise within this state. If the court finds that the person is in default for the amount claimed, it shall render judgment revoking the person's privileges or franchise within this state and shall otherwise proceed as provided in Chapter 2733. of the Revised Code.
Source: view the official text
In this chapter (35 sections)
- 5751.01 · Definitions
- 5751.02 · Commercial activity tax levied on taxable gross receipts
- 5751.03 · Commercial activity tax rate - computation
- 5751.04 · Registration of taxpayer with commissioner - fee
- 5751.05 · Election as calendar year taxpayer
- 5751.06 · Penalty for late filing or delinquent payment
- 5751.07 · Quarterly payments - electronic filing of returns - penalty
- 5751.08 · Application for refund to taxpayer
- 5751.09 · Assessment against person not filing return or paying tax
- 5751.10 · Disposal of business or assets - tax due immediately
- 5751.011 · Consolidation of related taxpayers - election - requirements
- 5751.11 · Failure to report or pay - annulment of privilege or franchise
- 5751.012 · Combined taxpayer groups - registration fee - liability
- 5751.12 · Records, federal returns, and federal-state reconciliation…
- 5751.013 · Taxation of property transferred into state
- 5751.014 · Joint and several liability
- 5751.20 · School district tangible property tax replacement fund
- 5751.21 · Payments to school districts for fixed-rate and fixed-sum…
- 5751.22 · Distribution of fixed-sum payments to local taxing units
- 5751.31 · Direct appeal on constitutional issues to supreme court
- 5751.033 · Situsing of gross receipts to Ohio
- 5751.40 · Application for qualifying certificate to be a qualified…
- 5751.41 · Certification of uranium enrichment zone
- 5751.42 · Integrated supply chains
- 5751.50 · Claiming refundable and nonrefundable credits
- 5751.051 · Filing of tax return required - minimum interim payment
- 5751.51 · Credit for qualified research expenses
- 5751.052 · Megaproject supplier verification
- 5751.52 · Credit for qualified research and development loan payments
- 5751.53 · Credit against tax for amortizable net operating losses
- 5751.54 · Tax credit for commercial activities tax
- 5751.081 · Application of refund to debt to state
- 5751.091 · Megaproject supplier exclusion clawback
- 5751.98 · Order of credits - limitations - excess carried forward
- 5751.99 · Penalties