Ohio § 5743.57
Full text of Ohio Ohio Revised Code § 5743.57, with citation guidance and answers to common questions.
§ 5743.57.
(A) If any corporation, limited liability company, or business trust required to file
returns pursuant to section 5743.52 , 5743.62 , or 5743.63 of the Revised Code fails to remit to the state any tax due under section 5743.51 , 5743.511 , 5743.62 , 5743.621 , 5743.63 , or 5743.631 of the Revised Code , any of its employees having control or supervision of or charged with the responsibility
of filing returns and making payments, and any of its officers, members, managers,
trustees, or other persons who are responsible for the execution of the corporation's,
limited liability company's, or business trust's fiscal responsibilities, is personally
liable for the failure to remit the tax. The dissolution, termination, or bankruptcy of the corporation, limited liability
company, or business trust does not discharge a responsible person's liability for
the corporation's, limited liability company's, or business trust's failure to remit
the tax due. The tax commissioner may assess a responsible person under section 5743.56 of the Revised Code . (B) Except for assessments against responsible persons under division (A) of this section,
no assessment of the tax imposed by section 5743.51 , 5743.511 , 5743.62 , 5743.621 , 5743.63 , or 5743.631 of the Revised Code shall be made by the tax commissioner more than three years after the date on which
the return for the period assessed was due or was filed, whichever date is later. This section does not bar an assessment when any of the following occurs: (1) The person assessed failed to file a return required by section 5743.52 , 5743.62 , or 5743.63 of the Revised Code ; (2) The person assessed knowingly filed a false or fraudulent return; (3) The person assessed and the tax commissioner have waived in writing the time limitation.
Frequently Asked Questions About Ohio § 5743.57
What does Ohio Revised Code § 5743.57 cover?
Section 5743.57 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 § 5743.57?
A common citation format is "Ohio Revised Code § 5743.57" (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 § 5743.57 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.