Ohio Code § 5736.10
Ohio Code § 5736.10. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5736.10.
If any person liable for the tax imposed under this chapter sells the trade or business,
disposes in any manner other than in the regular course of business at least seventy-five
per cent of assets of the trade or business, or quits the trade or business, any tax
owed by such person shall become due and payable immediately, and the person shall
pay the tax under this section, including any applicable penalties and interest, within
forty-five days after the date of selling or quitting the trade or business. The person's successor shall withhold a sufficient amount of the purchase money
to cover the amount due and unpaid until the former owner produces a receipt from
the tax commissioner showing that the amounts are paid or a certificate indicating
that no taxes are due. If a purchaser fails to withhold purchase money, that person is personally liable
up to the purchase money amount, for such amounts that are unpaid during the operation
of the business by the former owner. The commissioner may adopt rules regarding the issuance of certificates under this
section, including the waiver of the need for a certificate if certain criteria are
met.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5736.10
- 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 § 5736.10?
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 § 5736.10 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 § 5736.10 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Statutes are amended, repealed, and renumbered every session.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.