Ohio § 5727.89

§ 5727.89.

(A) The tax commissioner may make an assessment, based on any information in the commissioner's

possession, against any natural gas distribution company, electric distribution company,

self-assessing purchaser, or qualified end user that fails to file a return or pay

any tax, interest, or additional charge as required by sections 5727.80 to 5727.95 of the Revised Code . When information in the possession of the tax commissioner indicates that a person

liable for the tax imposed by section 5727.81 or 5727.811 of the Revised Code has not paid the full amount of tax due, the commissioner may audit a representative

sample of the person's business and may issue an assessment based on the audit.  The commissioner shall give the person assessed written notice of the assessment

in the manner provided in section 5703.37 of the Revised Code .  With the notice, the commissioner shall provide instructions on how to petition

for reassessment and request a hearing on the petition. The tax commissioner may issue an assessment for which the tax imposed by section 5727.81 or 5727.811 of the Revised Code was due and unpaid on the date the person was informed by an agent of the tax commissioner

of an investigation or audit of the person.  Any payment of the tax for the period covered by the assessment, after the person

is so informed, shall be credited against the assessment. A penalty of up to fifteen per cent may be added to all amounts assessed under this

section.  The commissioner may adopt rules providing for the imposition and remission of penalties. (B) Unless the party assessed files with the tax commissioner within sixty days after

service of the notice of assessment a written petition for reassessment signed by

the party assessed or that party's authorized agent having knowledge of the facts,

the assessment becomes final and the amount of the assessment is due and payable from

the party assessed to the treasurer of state.  The petition shall indicate the objections of the party assessed, but additional

objections may be raised in writing if received by the commissioner prior to the date

shown on the final determination.  If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code . (C) After an assessment becomes final, if any portion of the assessment, including accrued

interest, remains unpaid, a certified copy of the tax commissioner's entry making

the assessment final may be filed in the office of the clerk of the court of common

pleas in the county in which the party assessed resides or in which the party's business

is conducted.  If the party assessed maintains no place of business in this state and is not a

resident of this state, the certified copy of the entry may be filed in the office

of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the entry, the clerk shall enter a judgment for the

state against the person assessed in the amount shown on the entry.  The judgment may be filed by the clerk in a loose-leaf book entitled “special judgments

for the distribution excise taxes,” and shall have the same effect as other judgments.  Execution shall issue upon the judgment at the request of the tax commissioner,

and all laws applicable to sales on execution shall apply to sales made under the

judgment. If the assessment is not paid in its entirety within sixty days after the day the

assessment was issued, the portion of the assessment consisting of tax due shall bear

interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the day the assessment

is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code , whichever comes first.  If the unpaid portion of the assessment is certified to the attorney general for

collection, the entire unpaid portion of the assessment shall bear interest at the

rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.  Interest shall be paid in the same manner as the tax and may be collected by the

issuance of an assessment under this section. (D) If the tax commissioner believes that collection of the tax imposed by section 5727.81 or 5727.811 of the Revised Code will be jeopardized unless proceedings to collect or secure collection of the tax

are instituted without delay, the commissioner may issue a jeopardy assessment against

the person liable for the tax.  Immediately upon the issuance of the jeopardy assessment, the commissioner shall

file an entry with the clerk of the court of common pleas in the manner prescribed

by division (C) of this section.  Notice of the jeopardy assessment shall be served on the party assessed or the party's

legal representative within five days of the filing of the entry with the clerk.  The total amount assessed is immediately due and payable, unless the party assessed

files a petition for reassessment in accordance with division (B) of this section

and provides security in a form satisfactory to the commissioner and in an amount

sufficient to satisfy the unpaid balance of the assessment.  Full or partial payment of the assessment does not prejudice the commissioner's

consideration of the petition for reassessment. (E) All money collected by the tax commissioner under this section shall be paid to the

treasurer of state, and when paid shall be considered as revenue arising from the

taxes imposed by sections 5727.81 and 5727.811 of the Revised Code .