Ohio Code § 5727.50
Ohio Code § 5727.50. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5727.50.
If any public utility fails to make any report to the tax commissioner required by
law, or makes such report and fails to report or reports erroneously any information
essential to the determination of any amount, value, proportion, or other fact to
be determined by the commissioner pursuant to law, which is necessary for the fixing
of any fee, tax, or assessment, the commissioner shall determine such amount, value,
proportion, or other fact and shall certify the same as required by law. Such power and duty of the commissioner shall extend only to the five years next
preceding the year in which such inquiry is made. Upon the determination and certification by the commissioner, a tax, fee, or assessment
shall be charged for collection from such public utility at the rate provided by law
for the years when such tax, fee, or assessment was omitted, or erroneously charged
so that the total tax, fee, or assessment paid and to be paid for such years shall
be in the full amount chargeable to such public utility by law. Such charge shall be without prejudice to the collection of any penalty authorized
by law. This section shall not apply to sections 5727.24 to 5727.29 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5727.50
- 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 § 5727.50?
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 § 5727.50 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 § 5727.50 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Statutes are amended, repealed, and renumbered every session.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.