Ohio Code § 5727.90
Ohio Code § 5727.90. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5727.90.
No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which
the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur: (A) The party assessed failed to file a return as required by section 5727.82 of the Revised Code ; (B) The party assessed knowingly filed a false or fraudulent return; (C) The party assessed and the tax commissioner waived in writing the time limitation.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5727.90
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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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 § 5727.90?
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 § 5727.90 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 § 5727.90 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Statutes are amended, repealed, and renumbered every session.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.