Ohio § 5747.453
Full text of Ohio Ohio Revised Code § 5747.453, with citation guidance and answers to common questions.
§ 5747.453.
An employee, an owner, or a beneficiary of, or an investor in, a qualifying entity
or an electing pass-through entity having control or supervision of, or charged with
the responsibility for, filing returns and making payments, or any trustee or other
fiduciary, officer, member, or manager of the entity who is responsible for the execution
of the entity's fiscal responsibilities, is personally liable for the failure to file
any report or to pay any tax due as required by sections 5747.40 to 5747.453 of the Revised Code . The dissolution, termination, or bankruptcy of a qualifying entity or an electing
pass-through entity does not discharge a responsible trustee's, fiduciary's, officer's,
member's, manager's, employee's, investor's, owner's, or beneficiary's liability for
failure of the entity to file any report or pay any tax due as required by those sections. The sum due for the liability may be collected by assessment in the manner provided
in section 5747.13 of the Revised Code .
Frequently Asked Questions About Ohio § 5747.453
What does Ohio Revised Code § 5747.453 cover?
Section 5747.453 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 § 5747.453?
A common citation format is "Ohio Revised Code § 5747.453" (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 § 5747.453 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.