Ohio § 5741.122
Full text of Ohio Ohio Revised Code § 5741.122, with citation guidance and answers to common questions.
§ 5741.122.
(A) If required by the tax commissioner, a person required to make payments under section 5741.121 of the Revised Code shall file all returns and reports electronically. The commissioner may require the person to use the Ohio business gateway, as defined
in section 718.01 of the Revised Code , or any other electronic means approved by the commissioner, to file the returns
and reports, or to remit the tax, in lieu of the manner prescribed under section 5741.121 of the Revised Code . (B) A person required under this section to file reports and returns electronically may
apply to the tax commissioner to be excused from that requirement. Applications shall be made on a form prescribed by the commissioner. The commissioner may approve the application for good cause. (C)(1) If a person required to file a report or return electronically under this section
fails to do so, the tax commissioner may impose an additional charge not to exceed
the following: (a) For each of the first two failures, five per cent of the amount required to be reported
on the report or return; (b) For the third and any subsequent failure, ten per cent of the amount required to
be reported on the report or return. (2) The charges authorized under division (C)(1) of this section are in addition to any
other charge or penalty authorized under this chapter, and shall be considered as
revenue arising from taxes imposed under this chapter. An additional charge may be collected by assessment in the manner prescribed by section 5741.13 of the Revised Code . The commissioner may waive all or a portion of such a charge and may adopt rules
governing such waiver.
Frequently Asked Questions About Ohio § 5741.122
What does Ohio Revised Code § 5741.122 cover?
Section 5741.122 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 § 5741.122?
A common citation format is "Ohio Revised Code § 5741.122" (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 § 5741.122 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.