Ohio Code § 5739.16
Ohio Code § 5739.16. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5739.16.
(A) Except as otherwise provided in this section, no assessment shall be made or issued
against a vendor or consumer for any tax imposed by or pursuant to section 5739.02 , 5739.021 , 5739.023 , 5739.026 , or 5739.10 of the Revised Code more than four years after the return date for the period in which the sale or purchase
was made, or more than four years after the return for such period is filed, whichever
is later. A consumer who provides a fully completed exemption certificate pursuant to division (B) of section 5739.03 of the Revised Code may be assessed any tax imposed by or pursuant to section 5739.02 , 5739.021 , 5739.023 , or 5739.026 of the Revised Code that results from denial of the claimed exemption within the later of a period otherwise
allowed by this section or one year after the date the certificate was provided. This division does not bar an assessment: (1) When the tax commissioner has substantial evidence of amounts of taxes collected
by a vendor from consumers on retail sales, which were not returned to the state; (2) When the vendor assessed failed to file a return as required by section 5739.12 of the Revised Code ; (3) When the vendor or consumer and the commissioner waive in writing the time limitation. (B) No assessment shall be made or issued against a vendor or consumer for any tax imposed
by or pursuant to section 5739.02 , 5739.021 , 5739.023 , 5739.026 , or 5739.10 of the Revised Code for any period during which there was in full force and effect a rule of the tax
commissioner under or by virtue of which the collection or payment of any such tax
was not required. This division does not bar an assessment when the tax commissioner has substantial
evidence of amounts of taxes collected by a vendor from consumers on retail sales
which were not returned to the state. (C) No assessment shall be made or issued against a person for any tax imposed pursuant
to section 5739.101 of the Revised Code more than four years after the return date for the period in which the tax is imposed
on the person's gross receipts, or more than four years after the return for such
period is filed, whichever is later. This division does not bar an assessment when the person assessed failed to file
a return as required under section 5739.102 of the Revised Code , or when the person and the commissioner waive in writing the time limitation.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5739.16
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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