Ohio § 5725.23
Full text of Ohio Ohio Revised Code § 5725.23, with citation guidance and answers to common questions.
§ 5725.23.
Taxes, interest, and penalties may be recovered from a delinquent domestic insurance
company or person in an action brought in the name of the state in the court of common
pleas of Franklin county or any county in which such company or person has an office
or place of business, and such court shall have jurisdiction of such action regardless
of the amount involved. The attorney general, on request of the superintendent of insurance or tax commissioner,
shall institute such action in the court of common pleas of Franklin county or any
other county the superintendent or commissioner directs. In any such action, it shall be sufficient to allege that the tax, interest, and
penalty sought to be recovered stand charged on the tax list of domestic insurance
company franchise taxes in the office of the treasurer of state and have been unpaid
for a period of forty-five days after having been placed thereon. Sums recovered in any such action shall be paid into the state treasury and distributed
as provided in section 5725.24 of the Revised Code .
Frequently Asked Questions About Ohio § 5725.23
What does Ohio Revised Code § 5725.23 cover?
Section 5725.23 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 § 5725.23?
A common citation format is "Ohio Revised Code § 5725.23" (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 § 5725.23 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.