Ohio Code § 5703.059
Ohio Code § 5703.059. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.059.
(A) The tax commissioner may adopt rules requiring returns, including any accompanying
schedule or statement, for any tax or fee administered by the commissioner to be filed
electronically using the Ohio business gateway as defined in section 718.01 of the Revised Code , filed telephonically using the system known as the Ohio telefile system, or filed
by any other electronic means prescribed by the commissioner. (B) The commissioner may adopt rules requiring any payment of tax shown on such a return
to be due to be made electronically in a manner approved by the commissioner. (C) A rule adopted under this section does not apply to returns or reports filed or payments
made before the effective date of the rule. The commissioner shall publicize any new electronic filing requirement on the department's
web site. The commissioner shall educate the public of the requirement through seminars, workshops,
conferences, or other outreach activities. (D) Any person required to file returns and make payments electronically under rules
adopted under this section may apply to the commissioner, on a form prescribed by
the commissioner, to be excused from that requirement. For good cause shown, the commissioner may excuse the applicant from the requirement
and permit the applicant to file the returns or reports or make the payments required
under this section by nonelectronic means.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.059
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5703.059?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5703.059 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5703.059 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.