Ohio Code § 5725.23
Ohio Code § 5725.23. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5725.23.
Taxes, interest, and penalties may be recovered from a delinquent domestic insurance
company or person in an action brought in the name of the state in the court of common
pleas of Franklin county or any county in which such company or person has an office
or place of business, and such court shall have jurisdiction of such action regardless
of the amount involved. The attorney general, on request of the superintendent of insurance or tax commissioner,
shall institute such action in the court of common pleas of Franklin county or any
other county the superintendent or commissioner directs. In any such action, it shall be sufficient to allege that the tax, interest, and
penalty sought to be recovered stand charged on the tax list of domestic insurance
company franchise taxes in the office of the treasurer of state and have been unpaid
for a period of forty-five days after having been placed thereon. Sums recovered in any such action shall be paid into the state treasury and distributed
as provided in section 5725.24 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5725.23
- 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 § 5725.23?
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 § 5725.23 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 § 5725.23 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Statutes are amended, repealed, and renumbered every session.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.