Ohio Code § 5703.58

§ 5703.58.

(A) Subject to divisions (B) and (D) of this section, the tax commissioner shall not

make or issue an assessment for any tax payable to the state that is administered

by the tax commissioner, or any penalty, interest, or additional charge on such tax,

after the expiration of ten years, including any extension, from the date the tax

return or report was due when such amount was not reported and paid, provided that

the ten-year period shall be extended by the period of any lawful stay to such assessment.  As used in this section, “assessment” has the same meaning as in section 5703.50 of the Revised Code . (B) Subject to division (D) of this section, the tax commissioner shall not make or issue

an assessment against any person for any tax due under Chapter 5741. of the Revised

Code, or any penalty, interest, or additional charge on such tax, after the expiration

of seven years, including any extension, from the date the tax return or report was

due if the amount of tax due was not reported and paid, provided that the seven-year

period shall be extended by the period of any lawful stay to the assessment.  The commissioner shall not make or issue an assessment against a consumer for any

tax due under Chapter 5741. of the Revised Code, or for any penalty, interest, or

additional charge on such tax, if the tax was due before January 1, 2008. (C) This section does not apply to either of the following: (1) Any amount collected for the state by a vendor or seller under Chapter 5739. or 5741.

of the Revised Code or withheld by an employer under Chapter 5747. of the Revised

Code. (2) Any person who fraudulently attempts to avoid such tax. (D) This section does not authorize the assessment or collection of a tax for which the

applicable period of limitation prescribed by law has expired and for which no valid

assessment has been made and served as prescribed by law.