Ohio § 5731.22
Full text of Ohio Ohio Revised Code § 5731.22, with citation guidance and answers to common questions.
§ 5731.22.
If the executor, administrator, or other person required to file a return fails to
file the return required by this chapter on the date prescribed therefor, determined
with regard to any extension of time for filing, unless it is shown that such failure
is due to reasonable cause and not due to willful neglect, there shall be added to
the amount of tax as finally determined a penalty determined by the tax commissioner,
in the amount of five per cent of the amount of that tax if the failure is not for
more than one month, or, if the failure is for more than one month, in the amount
of five per cent of the amount of that tax plus an additional five per cent for each
additional month or fraction of a month during which the failure continues, not exceeding
twenty-five per cent in the aggregate. If, due to fraud, there is a failure to file the return or an underpayment of tax
due under this chapter, there shall be added to the amount of tax as finally determined
a penalty determined by the tax commissioner, in an amount not to exceed ten thousand
dollars. The penalties imposed by this section shall be collected at the same time and in
the same manner as the tax itself. The penalties shall be charged against the executor, administrator, or other person
having custody or control of any property the transfer of which is subject to estate
tax, and such executor, administrator, or other person is personally liable for the
penalties. Such penalties shall be divided in the same manner prescribed for the division of
the tax in sections 5731.50 and 5731.51 of the Revised Code .
Frequently Asked Questions About Ohio § 5731.22
What does Ohio Revised Code § 5731.22 cover?
Section 5731.22 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 § 5731.22?
A common citation format is "Ohio Revised Code § 5731.22" (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 § 5731.22 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.