Ohio Code § 5703.261
Ohio Code § 5703.261. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.261.
(A) As used in this section: (1) “Instrument” has the same meaning as in section 1303.03 of the Revised Code . (2) “Financial transaction device” has the same meaning as in section 113.40 of the Revised Code . (B) If a taxpayer or employer required by any tax administered by the department of taxation
to pay taxes, penalties, interest, or other charges arising from unpaid taxes makes
payment of the taxes, penalties, interest, or other charges with a dishonored instrument,
an instrument that is determined to be nonnegotiable, or with any financial transaction
device that is declined, returned, or dishonored, a penalty of fifty dollars shall
be added to the amount due. The penalty imposed by this section shall be assessed and collected in the same
manner as the taxes, penalties, interest, or other charges. All or part of any penalty imposed under this section may be abated by the tax commissioner. The commissioner may assess only one penalty under this section against the same
instrument or the same financial transaction device for the same payment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.261
- 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 § 5703.261?
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 § 5703.261 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 § 5703.261 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Statutes are amended, repealed, and renumbered every session.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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