Ohio Code § 5703.90
Ohio Code § 5703.90. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.90.
If any tax administered by the tax commissioner remains unpaid after the date the
tax is due, the commissioner may issue an assessment for the unpaid tax, and for any
related penalties and interest, against any person liable for the amount due, including,
but not limited to, a person that is jointly and severally liable for the amount under
Chapter 5726. or 5751. of the Revised Code, a partner liable for the tax liability
of a partnership, a director liable for the tax liability of a dissolved corporation,
or any other person liable for the tax liability of another person under the Revised
Code. The commissioner shall issue the assessment in accordance with any other provision
of the Revised Code applicable to assessments for the tax for which the person to
be assessed is liable.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.90
- 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 § 5703.90?
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 § 5703.90 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 § 5703.90 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Statutes are amended, repealed, and renumbered every session.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.