Ohio § 5739.14
Full text of Ohio Ohio Revised Code § 5739.14, with citation guidance and answers to common questions.
§ 5739.14.
If any person liable for the taxes levied by or pursuant to sections 5739.01 to 5739.31, inclusive, of the Revised Code , sells his business or stock of merchandise, or quits his business, the taxes and
interest or penalty imposed by or pursuant to such sections on sales made prior to
that time shall become due and payable immediately, and such person shall make a final
return within fifteen days after the date of selling or quitting business. His successor shall withhold a sufficient amount of the purchase money to cover
the amount of such taxes, interest, and penalties due and unpaid until the former
owner produces a receipt from the tax commissioner showing that the taxes, interest,
and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser of the business or stock of goods fails to withhold purchase money,
he shall be personally liable for the payment of the taxes, interest, and penalties
accrued and unpaid during the operation of the business by the former owner.
Frequently Asked Questions About Ohio § 5739.14
What does Ohio Revised Code § 5739.14 cover?
Section 5739.14 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 § 5739.14?
A common citation format is "Ohio Revised Code § 5739.14" (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 § 5739.14 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.