Ohio § 5735.11
Full text of Ohio Ohio Revised Code § 5735.11, with citation guidance and answers to common questions.
§ 5735.11.
(A) If the tax or any portion of the tax imposed by this chapter, whether determined
by the tax commissioner or the motor fuel dealer, is not paid on or before the date
prescribed in section 5735.06 of the Revised Code , interest shall be collected and paid in the same manner as the tax upon the unpaid
amount, computed at the rate per annum prescribed by section 5703.47 of the Revised Code , from the date prescribed for payment of the tax to the date of payment or to the
date an assessment is issued under section 5735.12 or 5735.121 of the Revised Code , whichever occurs first. Interest may be collected by assessment in the manner provided in section 5735.12 or 5735.121 of the Revised Code . All interest shall be paid in the same manner as the tax and shall be considered
as revenue arising from the portion of the tax described in division (A) of section 5735.05 of the Revised Code . (B) Interest shall be allowed and paid upon any refund granted in respect to the payment
of an illegal or erroneous assessment imposed under this chapter from the date of
the overpayment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code .
Frequently Asked Questions About Ohio § 5735.11
What does Ohio Revised Code § 5735.11 cover?
Section 5735.11 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 § 5735.11?
A common citation format is "Ohio Revised Code § 5735.11" (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 § 5735.11 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.