Ohio § 718.851
Full text of Ohio Ohio Revised Code § 718.851, with citation guidance and answers to common questions.
§ 718.851.
(A) All taxpayers that have made the election allowed under section 718.80 of the Revised Code shall file any tax return or extension for filing a tax return, and shall make payment
of amounts shown to be due on such returns, electronically, either through the Ohio
business gateway or in another manner as prescribed by the tax commissioner. (B) A taxpayer may apply to the commissioner, on a form prescribed by the commissioner,
to be excused from the requirement to file returns and make payments electronically. For good cause shown, the commissioner may excuse the applicant from the requirement
and permit the applicant to file the returns or make the payments by nonelectronic
means. (C) The tax commissioner may adopt rules establishing the following: (1) The format of documents to be used by taxpayers to file returns and make payments
by electronic means; (2) The information taxpayers must submit when filing tax returns by electronic means.
Frequently Asked Questions About Ohio § 718.851
What does Ohio Revised Code § 718.851 cover?
Section 718.851 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 § 718.851?
A common citation format is "Ohio Revised Code § 718.851" (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 § 718.851 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.