Ohio Code § 5733.29
Ohio Code § 5733.29. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5733.29.
(A) In case of any underpayment of the estimated tax provided under section 5733.021 of the Revised Code , there shall be added to the tax for the tax year an amount determined at the rate
per annum prescribed by section 5703.47 of the Revised Code upon the amount of underpayment for the period of underpayment. (B) The amount of the underpayment shall be the excess of: (1) The amount of the estimated tax payment which would be required to be paid if the
total estimated tax were equal to the total tax shown to be due on the report required
to be filed, or if no report was filed, the tax for such year, over (2) The amount, if any, of the estimated tax paid on or before the last day prescribed
for such payment. (C) The period of the underpayment shall run from the date the estimated tax payment
was required to be made to the date on which such 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 such payment
exceeds the amount of the payment presently due.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5733.29
- 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:
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Common questions
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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 § 5733.29 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 § 5733.29 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Statutes are amended, repealed, and renumbered every session.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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