Ohio § 5735.35
Full text of Ohio Ohio Revised Code § 5735.35, with citation guidance and answers to common questions.
§ 5735.35.
(A)(1) If any person, regardless of organizational form, required to file reports and to
remit taxes imposed under this chapter fails for any reason to file such reports or
pay such taxes, any employees of the person having control or supervision of, or charged
with the responsibility of, filing reports and making payments, or any officers or
trustees of the person responsible for the execution of the person's fiscal responsibilities,
are personally liable for the failure. (2) The dissolution, termination, or bankruptcy of a person shall not discharge a responsible
officer's, shareholder's, member's, manager's, employee's, or trustee's liability
for failure of the person to file reports or remit taxes. The sum due for the liability may be collected by assessment in the manner provided
in sections 5735.12 and 5735.121 of the Revised Code . (B) If more than one individual is personally liable under this section for the unpaid
tax of a person, then the liability of all such individuals shall be joint and several.
Frequently Asked Questions About Ohio § 5735.35
What does Ohio Revised Code § 5735.35 cover?
Section 5735.35 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 § 5735.35?
A common citation format is "Ohio Revised Code § 5735.35" (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 § 5735.35 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.