Ohio Code § 5703.061
Ohio Code § 5703.061. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.061.
Except as otherwise provided in this section, the tax commissioner may cancel a debt
owed to the state arising from any tax administered by the commissioner if the total
amount of the debt does not exceed fifty dollars and if the debt consists only of
unpaid taxes due for a single reporting period and of any penalty, interest, assessment,
or other charge arising from such unpaid taxes. The commissioner shall not cancel any debt that has been certified to the attorney
general under section 131.02 of the Revised Code or that is subject to an appeal filed with the board of tax appeals.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.061
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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 § 5703.061?
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 § 5703.061 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 § 5703.061 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Statutes are amended, repealed, and renumbered every session.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.
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