Ohio § 5741.16
Full text of Ohio Ohio Revised Code § 5741.16, with citation guidance and answers to common questions.
§ 5741.16.
(A) Except as provided in division (B) or (C) of this section, no assessment shall be
made or issued against a seller or consumer for any tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code more than four years after the return date for the period in which the sale or purchase
was made, or more than four years after the return for such period was filed, whichever
date is later. (B) A consumer who provides a fully completed exemption certificate pursuant to division (B) of section 5739.03 or division (E) of section 5741.02 of the Revised Code may be assessed any tax imposed by or pursuant to section 5741.02 , 5741.021 , 5741.022 , or 5741.023 of the Revised Code that results from denial of the claimed exemption within the later of a period allowed
by division (A) of this section or one year after the date the certificate was provided. (C) This section does not bar an assessment: (1) When the tax commissioner has substantial evidence of amounts of taxes collected
by a seller from consumers on purchases, which were not returned to the state by direct
remittance; (2) When the person assessed failed to file a return as required by section 5741.12 of the Revised Code ; (3) When the seller or consumer and the commissioner waive in writing the time limitation.
Frequently Asked Questions About Ohio § 5741.16
What does Ohio Revised Code § 5741.16 cover?
Section 5741.16 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 § 5741.16?
A common citation format is "Ohio Revised Code § 5741.16" (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 § 5741.16 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.