Ohio Code § 5703.75
Ohio Code § 5703.75. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.75.
This section applies to any tax, fee, or charge payable to the state and administered
by the tax commissioner, except the tax administered under sections 718.80 to 718.95 of the Revised Code . If the total amount of any such tax, fee, or charge shown to be due on a return,
amended return, or notice does not exceed one dollar, the taxpayer or person liable
for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed
one dollar, the tax commissioner shall not be required to refund the overpayment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.75
- 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 § 5703.75?
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 § 5703.75 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 § 5703.75 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Statutes are amended, repealed, and renumbered every session.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.