Ohio § 5727.90
Full text of Ohio Ohio Revised Code § 5727.90, with citation guidance and answers to common questions.
§ 5727.90.
No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which
the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur: (A) The party assessed failed to file a return as required by section 5727.82 of the Revised Code ; (B) The party assessed knowingly filed a false or fraudulent return; (C) The party assessed and the tax commissioner waived in writing the time limitation.
Frequently Asked Questions About Ohio § 5727.90
What does Ohio Revised Code § 5727.90 cover?
Section 5727.90 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 § 5727.90?
A common citation format is "Ohio Revised Code § 5727.90" (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 § 5727.90 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.