Ohio § 5703.059
Full text of Ohio Ohio Revised Code § 5703.059, with citation guidance and answers to common questions.
§ 5703.059.
(A) The tax commissioner may adopt rules requiring returns, including any accompanying
schedule or statement, for any tax or fee administered by the commissioner to be filed
electronically using the Ohio business gateway as defined in section 718.01 of the Revised Code , filed telephonically using the system known as the Ohio telefile system, or filed
by any other electronic means prescribed by the commissioner. (B) The commissioner may adopt rules requiring any payment of tax shown on such a return
to be due to be made electronically in a manner approved by the commissioner. (C) A rule adopted under this section does not apply to returns or reports filed or payments
made before the effective date of the rule. The commissioner shall publicize any new electronic filing requirement on the department's
web site. The commissioner shall educate the public of the requirement through seminars, workshops,
conferences, or other outreach activities. (D) Any person required to file returns and make payments electronically under rules
adopted under this section may apply to the commissioner, on a form prescribed by
the commissioner, to be excused from that requirement. For good cause shown, the commissioner may excuse the applicant from the requirement
and permit the applicant to file the returns or reports or make the payments required
under this section by nonelectronic means.
Frequently Asked Questions About Ohio § 5703.059
What does Ohio Revised Code § 5703.059 cover?
Section 5703.059 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5703.059?
A common citation format is "Ohio Revised Code § 5703.059" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5703.059 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.