Ohio § 5711.04
Full text of Ohio Ohio Revised Code § 5711.04, with citation guidance and answers to common questions.
§ 5711.04.
(A) Except as otherwise provided in division (B) of the section, returns shall be made,
annually, between the fifteenth day of February and the thirtieth day of April. Upon verified application of any taxpayer, and for good cause shown, the county
auditor may extend the time within which such taxpayer may make a return to the fifteenth
day of June. If the county auditor fails to allow, in whole, a timely application of the taxpayer
for an extension of time for filing a return, the taxpayer, upon payment on or before
the thirtieth day of April of an amount equal to one-half of the taxpayer's tax for
the next preceding year, shall make a return on or before the fifteenth day of June. (B) When a taxpayer first engages in business in this state after the first day of January
in any year, the taxpayer shall make a return within ninety days of commencing such
business. Upon verified application of the taxpayer, and for good cause shown, the county
auditor may extend the time within which the taxpayer may make the return for a further
specified period not exceeding forty-five days. (C) The county auditor shall certify any extension of time acquired by the taxpayer to
the tax commissioner, and the commissioner shall have the same power as to a taxpayer
who is required to make return to the commissioner.
Frequently Asked Questions About Ohio § 5711.04
What does Ohio Revised Code § 5711.04 cover?
Section 5711.04 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 § 5711.04?
A common citation format is "Ohio Revised Code § 5711.04" (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 § 5711.04 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.