Ohio § 5726.40
Full text of Ohio Ohio Revised Code § 5726.40, with citation guidance and answers to common questions.
§ 5726.40.
If a person, wherever organized, doing business in this state or owning or issuing
all or part of the entity's capital or property in this state, and required by law
to file any report or return or to pay any tax or fee under Title LVII of the Revised
Code, fails or neglects to make such report or return or to pay any such tax or fee
for ninety days after the time prescribed by law for making such report or return
or for paying such tax or fee, the tax commissioner shall certify such fact to the
secretary of state. The secretary of state shall thereupon cancel the document of creation authorizing
the person to do business in this state. Upon such cancellation, all of the powers, privileges, and franchises conferred
upon that person by its document of creation shall cease, subject to section 1701.88 of the Revised Code . The secretary of state shall immediately notify the person of the action taken by
the secretary, and shall also forward for filing a certificate of the action so taken
to the county recorder of the county in which the principal place of business of the
person in this state is located. No fee shall be charged for the filing.
Frequently Asked Questions About Ohio § 5726.40
What does Ohio Revised Code § 5726.40 cover?
Section 5726.40 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 § 5726.40?
A common citation format is "Ohio Revised Code § 5726.40" (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 § 5726.40 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.