Ohio Code § 5726.40
Ohio Code § 5726.40. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5726.40.
If a person, wherever organized, doing business in this state or owning or issuing
all or part of the entity's capital or property in this state, and required by law
to file any report or return or to pay any tax or fee under Title LVII of the Revised
Code, fails or neglects to make such report or return or to pay any such tax or fee
for ninety days after the time prescribed by law for making such report or return
or for paying such tax or fee, the tax commissioner shall certify such fact to the
secretary of state. The secretary of state shall thereupon cancel the document of creation authorizing
the person to do business in this state. Upon such cancellation, all of the powers, privileges, and franchises conferred
upon that person by its document of creation shall cease, subject to section 1701.88 of the Revised Code . The secretary of state shall immediately notify the person of the action taken by
the secretary, and shall also forward for filing a certificate of the action so taken
to the county recorder of the county in which the principal place of business of the
person in this state is located. No fee shall be charged for the filing.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5726.40
- 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 § 5726.40?
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 § 5726.40 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 § 5726.40 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Statutes are amended, repealed, and renumbered every session.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.