Ohio Code § 5719.11
Ohio Code § 5719.11. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.11.
Taxes assessed on deposits in a financial institution shall be a lien on the deposit
of each person as of the day fixed by the tax commissioner for the listing of such
deposits. Taxes assessed on the shares of stock of an institution whose shares are withdrawable
and defined as deposits in sections 5725.01 to 5725.26 of the Revised Code , shall be a lien on such shares as of the day fixed. Every financial institution shall pay to the treasurer of state the taxes on the
amount of such deposits and withdrawable shares assessed in its name and any such
institution which fails to pay such taxes as provided in this section shall be liable,
as a penalty, for the gross amount of the taxes due on its deposits and withdrawable
shares assessed in its name, and for an additional amount of one hundred dollars for
every day of delay in the payment of such taxes.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.11
- 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 § 5719.11?
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 § 5719.11 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 § 5719.11 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Statutes are amended, repealed, and renumbered every session.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.