Ohio Code § 5725.09

Ohio Code § 5725.09. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 5725.09.

If a financial institution fails to make and furnish to the tax commissioner the report

required by section 5725.02 of the Revised Code , within the time fixed by said section, the commissioner shall examine the books

of the financial institution, and any officer or agent thereof under oath, and such

other persons as he deems proper, and make such report.  The board of tax appeals and the court of common pleas of the county shall exercise

like powers in aid of the commissioner in the performance of his duties under this

section, as authorized by law as to any other law which the commissioner is required

to administer.  The report made out by the commissioner shall stand as the report required to be

made by the officer, manager, or owner of the financial institution.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 5725.09
  • 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 § 5725.09?

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 § 5725.09 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 § 5725.09 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Statutes are amended, repealed, and renumbered every session.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.