Ohio § 5709.201
Full text of Ohio Ohio Revised Code § 5709.201, with citation guidance and answers to common questions.
§ 5709.201.
(A) Except as provided in divisions (C)(4)(a) and (c) of section 5709.22 and division (F) of section 5709.25 of the Revised Code , a certificate issued under section 5709.21 , 5709.31 , 5709.46 , or 6111.31 of the Revised Code that was valid and in effect on June 26, 2003, shall continue in effect subject to
the law as it existed before that date. Division (C)(4)(b) of section 5709.22 of the Revised Code does not apply to any certificate issued by the tax commissioner before July 1, 2003. (B) Any applications pending on June 26, 2003, for which a certificate had not been issued
on or before that date under section 6111.31 of the Revised Code shall be transferred to the tax commissioner for further administering. Sections 5709.20 to 5709.27 of the Revised Code apply to such pending applications, excluding the requirement of section 5709.212 of the Revised Code that applicants must pay the fee. (C) For applications pending on June 26, 2003, division (D) of section 5709.25 of the Revised Code allowing the commissioner to assess any additional tax notwithstanding any other
time limitations imposed by law on the denied portion of the applicant's claim applies
only to tax periods that would otherwise be open to assessment on that date.
Frequently Asked Questions About Ohio § 5709.201
What does Ohio Revised Code § 5709.201 cover?
Section 5709.201 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 § 5709.201?
A common citation format is "Ohio Revised Code § 5709.201" (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 § 5709.201 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.