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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 718.87 | Failure to pay tax.

Ohio Revised Code
/
Title 7 Municipal Corporations
/
Chapter 718 Municipal Income Taxes
 
Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
PDF:
Download Authenticated PDF
 

If a taxpayer that has made the election allowed under section 718.80 of the Revised Code fails to pay any tax as required under sections 718.80 to 718.95 of the Revised Code, or any portion of that tax, on or before the date prescribed for its payment, interest shall be assessed, collected, and paid, in the same manner as the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for its payment until it is paid or until the date an assessment is issued under section 718.90 of the Revised Code, whichever occurs first.

Available Versions of this Section