Ohio § 5703.90
Full text of Ohio Ohio Revised Code § 5703.90, with citation guidance and answers to common questions.
§ 5703.90.
If any tax administered by the tax commissioner remains unpaid after the date the
tax is due, the commissioner may issue an assessment for the unpaid tax, and for any
related penalties and interest, against any person liable for the amount due, including,
but not limited to, a person that is jointly and severally liable for the amount under
Chapter 5726. or 5751. of the Revised Code, a partner liable for the tax liability
of a partnership, a director liable for the tax liability of a dissolved corporation,
or any other person liable for the tax liability of another person under the Revised
Code. The commissioner shall issue the assessment in accordance with any other provision
of the Revised Code applicable to assessments for the tax for which the person to
be assessed is liable.
Frequently Asked Questions About Ohio § 5703.90
What does Ohio Revised Code § 5703.90 cover?
Section 5703.90 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 § 5703.90?
A common citation format is "Ohio Revised Code § 5703.90" (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 § 5703.90 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.