Ohio Code § 5726.07
Ohio Code § 5726.07. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5726.07.
(A) In the case of an underpayment of estimated taxes required to be paid under section 5726.06 of the Revised Code , interest upon the amount of underpayment, calculated at the rate per annum prescribed
by section 5703.47 of the Revised Code for the period of underpayment, shall be added to the tax due for the tax year for
which the estimated tax is paid. (B) The amount of underpayment upon which such interest is computed equals the amount
by which division (B)(1) of this section exceeds division (B)(2) of this section. (1) The amount of the estimated tax payment that would be required to be paid if the
total estimated tax due were equal to the amount of tax shown to be due on the annual
report filed for the tax year or, if no report was filed, the total amount of tax
due for the tax year; (2) The amount, if any, of the estimated tax that has been paid on or before the last
day prescribed for such payment. (C) The period of underpayment for which such interest is computed shall run from the
date the estimated tax payment was required to be made to the date the payment is
made. For purposes of this section, a payment of estimated tax on any payment date shall
be considered a payment of any previous underpayment only to the extent that such
payment exceeds the amount of payment currently due.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5726.07
- 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 § 5726.07?
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 § 5726.07 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 § 5726.07 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Statutes are amended, repealed, and renumbered every session.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.