Ohio § 5703.91
Full text of Ohio Ohio Revised Code § 5703.91, with citation guidance and answers to common questions.
§ 5703.91.
(A) If any corporation, wherever organized, that is required by law to file any report
or return or to pay any tax or fee as a corporation organized under the laws of the
state for profit, or as a foreign corporation for profit doing business in this state
or owning or issuing a part or all of its capital or property in this state, fails
to file the required report or return or to pay the required tax or fee for ninety
days after the time prescribed by law for filing or payment, the tax commissioner
shall certify the failure with the secretary of state. (B) The secretary of state, after receiving certification of a corporation's failure
to file a report or return or to pay a tax or fee as described in division (A) of
this section, shall do one of the following: (1) Cancel, by appropriate entry, the articles of incorporation of the corporation upon
the margin of the relevant record; (2) If the corporation is a foreign corporation, cancel, by proper entry, the certificate
of authority to do business in this state of the foreign corporation. Subject to section 1701.88 of the Revised Code , upon cancellation, all the powers, privileges, and franchises conferred on the corporation
by articles of incorporation or a certificate of authority shall cease. (C) The secretary of state, upon canceling articles of incorporation or a certificate
of authority pursuant to division (B) of this section, shall immediately notify the
affected corporation of the cancellation action and shall forward for filing a certificate
of the action to the county recorder of the county in which the corporation's principal
place of business in this state is located. No filing fee shall be charged for the filing.
Frequently Asked Questions About Ohio § 5703.91
What does Ohio Revised Code § 5703.91 cover?
Section 5703.91 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 § 5703.91?
A common citation format is "Ohio Revised Code § 5703.91" (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 § 5703.91 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.