Ohio Code § 5739.14
Ohio Code § 5739.14. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5739.14.
If any person liable for the taxes levied by or pursuant to sections 5739.01 to 5739.31, inclusive, of the Revised Code , sells his business or stock of merchandise, or quits his business, the taxes and
interest or penalty imposed by or pursuant to such sections on sales made prior to
that time shall become due and payable immediately, and such person shall make a final
return within fifteen days after the date of selling or quitting business. His successor shall withhold a sufficient amount of the purchase money to cover
the amount of such taxes, interest, and penalties due and unpaid until the former
owner produces a receipt from the tax commissioner showing that the taxes, interest,
and penalties have been paid, or a certificate indicating that no taxes are due. If the purchaser of the business or stock of goods fails to withhold purchase money,
he shall be personally liable for the payment of the taxes, interest, and penalties
accrued and unpaid during the operation of the business by the former owner.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5739.14
- 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 § 5739.14?
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 § 5739.14 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 § 5739.14 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Statutes are amended, repealed, and renumbered every session.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.