Ohio Code § 5741.122
Ohio Code § 5741.122. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.122.
(A) If required by the tax commissioner, a person required to make payments under section 5741.121 of the Revised Code shall file all returns and reports electronically. The commissioner may require the person to use the Ohio business gateway, as defined
in section 718.01 of the Revised Code , or any other electronic means approved by the commissioner, to file the returns
and reports, or to remit the tax, in lieu of the manner prescribed under section 5741.121 of the Revised Code . (B) A person required under this section to file reports and returns electronically may
apply to the tax commissioner to be excused from that requirement. Applications shall be made on a form prescribed by the commissioner. The commissioner may approve the application for good cause. (C)(1) If a person required to file a report or return electronically under this section
fails to do so, the tax commissioner may impose an additional charge not to exceed
the following: (a) For each of the first two failures, five per cent of the amount required to be reported
on the report or return; (b) For the third and any subsequent failure, ten per cent of the amount required to
be reported on the report or return. (2) The charges authorized under division (C)(1) of this section are in addition to any
other charge or penalty authorized under this chapter, and shall be considered as
revenue arising from taxes imposed under this chapter. An additional charge may be collected by assessment in the manner prescribed by section 5741.13 of the Revised Code . The commissioner may waive all or a portion of such a charge and may adopt rules
governing such waiver.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.122
- 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
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What subject does Ohio Revised Code § 5741.122 address?
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