Ohio § 5745.041
Full text of Ohio Ohio Revised Code § 5745.041, with citation guidance and answers to common questions.
§ 5745.041.
Any taxpayer required by section 5745.03 or 5745.04 of the Revised Code to remit tax payments electronically shall remit such payments in the manner prescribed
by the tax commissioner. Except as otherwise provided in this paragraph, the payment of taxes electronically
does not affect a taxpayer's obligation to file reports under this chapter. A taxpayer required to remit taxes electronically may apply to the tax commissioner
in the manner prescribed by the commissioner to be excused from that requirement. The commissioner may excuse the taxpayer from the requirement for good cause shown
for the period of time requested by the taxpayer or for a portion of that period. If a taxpayer required by this section to remit taxes electronically remits those
taxes by some means other than electronically as prescribed by this section, and the
commissioner determines that such failure was not due to reasonable cause or was due
to willful neglect, the commissioner may collect an additional charge by assessment
in the manner prescribed by section 5745.12 of the Revised Code . The additional charge shall equal five per cent of the amount of the taxes or estimated
tax payments required to be paid electronically, but shall not exceed five thousand
dollars. Any additional charge assessed under this section is in addition to any other penalty
or charge imposed under this chapter, and shall be considered as revenue arising from
municipal income taxes collected under this chapter. The commissioner may remit all or a portion of such a charge and may adopt rules
governing such remission. No additional charge shall be assessed under this section against a taxpayer that
has been notified of its obligation to remit taxes electronically under this section
and that remits its first two tax payments after such notification by some other means. The additional charge may be assessed upon the remittance of any subsequent tax
payment that the taxpayer remits by some means other than electronically.
Frequently Asked Questions About Ohio § 5745.041
What does Ohio Revised Code § 5745.041 cover?
Section 5745.041 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 § 5745.041?
A common citation format is "Ohio Revised Code § 5745.041" (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 § 5745.041 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.