Ohio Code § 5719.13
Ohio Code § 5719.13. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5719.13.
Taxes assessed on the shares of stock of a dealer in intangibles shall be a lien on
such shares from the first day of January in each year until they are paid. Each dealer in intangibles shall collect the taxes due from the owners of such shares
and remit the same to the tax commissioner, who shall accept the remittance on behalf
of the treasurer of state. The remittance shall be made payable to the treasurer of state and shall be made
in the form prescribed by the commissioner. Any dealer in intangibles who fails to pay said taxes as provided in this section
shall be liable by way of penalty for the gross amount of the taxes due from all the
owners of shares, and for an additional amount of one hundred dollars for each day
of delay in the payment of said taxes. A dealer in intangibles who pays the taxes assessed upon its shares in the hands of
its shareholders, as provided in this section, may deduct the amount thereof from
dividends or distributions that are due or thereafter become due on such shares, and
shall have a lien on the shares of stock and all funds belonging to such shareholders
in its possession, or which come into its possession, for reimbursement of such tax
paid on account of the shareholders, with legal interest. Such lien may be enforced in any appropriate manner.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5719.13
- 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 § 5719.13?
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 § 5719.13 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 § 5719.13 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Statutes are amended, repealed, and renumbered every session.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.