Ohio Code § 5726.32
Ohio Code § 5726.32. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5726.32.
If any tax due under this chapter is not paid on or before the date prescribed for
its payment, interest shall be assessed, collected, and paid, in the same manner as
the tax, upon such unpaid amount at the rate per annum prescribed by section 5703.47 of the Revised Code from the date prescribed for the payment of the tax until the date the tax is paid
or the date an assessment is issued under section 5726.20 of the Revised Code , whichever is earlier. Interest so collected shall be considered as revenue arising from the tax imposed
by this chapter.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5726.32
- 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 § 5726.32?
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 § 5726.32 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 § 5726.32 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Statutes are amended, repealed, and renumbered every session.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.
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