Ohio § 5743.081

§ 5743.081.

(A) If any wholesale dealer or retail dealer fails to pay the tax levied under section 5743.02 , 5743.021 , 5743.024 , or 5743.026 of the Revised Code as required by sections 5743.01 to 5743.20 of the Revised Code , and by the rules of the tax commissioner, or fails to collect the tax from the purchaser

or consumer, the commissioner may make an assessment against the wholesale or retail

dealer based upon any information in the commissioner's possession. The commissioner may make an assessment against any wholesale or retail dealer who

fails to file a return required by section 5743.03 or 5743.025 of the Revised Code . No assessment shall be made against any wholesale or retail dealer for any taxes imposed

under section 5743.02 , 5743.021 , 5743.024 , or 5743.026 of the Revised Code more than three years after the last day of the calendar month that immediately follows

the monthly period prescribed in section 5743.03 of the Revised Code in which the sale was made, or more than three years after the return for the month

in which the sale was made is filed, whichever is later.  This section does not bar an assessment against any wholesale or retail dealer who

fails to file a return as required by section 5743.025 or 5743.03 of the Revised Code , or who files a fraudulent return. A penalty of up to thirty per cent may be added to the amount of every assessment

made under this section.  The commissioner may adopt rules providing for the imposition and remission of penalties

added to assessments made under this section. The commissioner shall give the party assessed written notice of the assessment in

the manner provided in section 5703.37 of the Revised Code .  The notice shall specify separately any portion of the assessment that represents

a county tax.  With the notice, the commissioner shall provide instructions on how to petition

for reassessment and request a hearing on the petition. (B) Unless the party assessed files with the tax commissioner within sixty days after

service of the notice of assessment a written petition for reassessment signed by

the party assessed or that party's authorized agent having knowledge of the facts,

the assessment becomes final and the amount of the assessment is due and payable from

the party assessed to the treasurer of state.  The petition shall indicate the objections of the party assessed, but additional

objections may be raised in writing if received by the commissioner prior to the date

shown on the final determination.  If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code . (C) After an assessment becomes final, if any portion of the assessment remains unpaid,

including accrued interest, a certified copy of the tax commissioner's entry making

the assessment final may be filed in the office of the clerk of the court of common

pleas in the county in which the wholesale or retail dealer's place of business is

located or the county in which the party assessed resides.  If the party assessed maintains no place of business in this state and is not a

resident of this state, the certified copy of the entry may be filed in the office

of the clerk of the court of common pleas of Franklin county. Immediately upon the filing of the commissioner's entry, the clerk shall enter a judgment

for the state against the party assessed in the amount shown on the entry.  The judgment may be filed by the clerk in a loose-leaf book entitled “special judgments

for state cigarette sales tax,” and shall have the same effect as other judgments.  Execution shall issue upon the judgment upon the request of the tax commissioner,

and all laws applicable to sales on execution shall apply to sales made under the

judgment, except as otherwise provided in sections 5743.01 to 5743.20 of the Revised Code . If the assessment is not paid in its entirety within sixty days after the assessment

was issued, the portion of the assessment consisting of tax due shall bear interest

at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the commissioner issues the assessment until it is paid or until it

is certified to the attorney general for collection under section 131.02 of the Revised Code , whichever comes first.  If the unpaid portion of the assessment is certified to the attorney general for

collection, the entire unpaid portion of the assessment shall bear interest at the

rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety.  Interest shall be paid in the same manner as the tax and may be collected by the

issuance of an assessment under this section. (D) All money collected by the tax commissioner under this section shall be paid to the

treasurer of state, and when paid shall be considered as revenue arising from the

taxes imposed by sections 5743.01 to 5743.20 of the Revised Code .