Ohio § 5740.09
Full text of Ohio Ohio Revised Code § 5740.09, with citation guidance and answers to common questions.
§ 5740.09.
(A) No cause of action shall accrue against a seller for over-collection of the taxes
levied by section 5739.02 , 5739.021 , 5739.023 , 5739.026 , 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code until the purchaser has provided written notice of the over-collection to the seller
and the seller has had sixty days after the notice was mailed to respond. The notice must contain the information necessary to determine the validity of the
request. In no case shall a cause of action accrue against a seller for the over-collection
of such taxes if either the purchaser or the seller has filed a refund claim for the
over-collection pursuant to section 5739.07 or 5741.10 of the Revised Code . (B) In connection with a purchaser's request from a seller of over-collected taxes under
division (A) of this section, a seller shall be presumed to have a reasonable business
practice if, in the collection of the taxes, the seller does both of the following: (1) Uses either a certified service provider or a certified automated system, including
a proprietary system; and (2) Has remitted to the state all taxes collected, less any deductions or collection
allowances provided by section 5739.12 or 5741.12 of the Revised Code .
Frequently Asked Questions About Ohio § 5740.09
What does Ohio Revised Code § 5740.09 cover?
Section 5740.09 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 § 5740.09?
A common citation format is "Ohio Revised Code § 5740.09" (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 § 5740.09 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.