Ohio § 5741.13
Full text of Ohio Ohio Revised Code § 5741.13, with citation guidance and answers to common questions.
§ 5741.13.
(A) Except as provided in division (B) of this section: (1) If any person required by section 5741.12 of the Revised Code to make a return to the tax commissioner fails to make such return at the time required
by or under authority of such section, the commissioner may make an assessment against
such person, based upon any information within the commissioner's possession. The commissioner shall give to such person written notice of the assessment as provided
in section 5703.37 of the Revised Code . (2) If information in the possession of the commissioner indicates that the tax paid
by any consumer is less than that due, the commissioner may audit a representative
sample of that consumer's purchases and may issue an assessment based thereon. The commissioner shall make a good faith effort to reach agreement with the consumer
on selecting a representative sample. (3) If information in the possession of the commissioner indicates that the amount required
to be collected or paid under this chapter is greater than the amount remitted by
the seller, the commissioner may audit a representative sample of the seller's sales
to determine the per cent of exempt or taxable transactions or the effective tax rate
and may issue an assessment based on the audit. The commissioner shall make a good faith effort to reach agreement with the seller
in selecting a representative sample. (B) The commissioner may audit only the marketplace facilitator for sales with respect
to which the marketplace facilitator is treated as the seller pursuant to division (E) of section 5741.01 of the Revised Code and may not audit the marketplace seller on behalf of which the sale was facilitated. This division does not absolve a marketplace seller or the purchaser from personal
liability under division (B) of section 5741.11 of the Revised Code for taxes that are not properly collected, paid, or remitted due to the inability
of the marketplace facilitator to obtain accurate information about the sale from
the marketplace seller.
Frequently Asked Questions About Ohio § 5741.13
What does Ohio Revised Code § 5741.13 cover?
Section 5741.13 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 § 5741.13?
A common citation format is "Ohio Revised Code § 5741.13" (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 § 5741.13 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.