Ohio Code § 5741.13
Ohio Code § 5741.13. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.13.
(A) Except as provided in division (B) of this section: (1) If any person required by section 5741.12 of the Revised Code to make a return to the tax commissioner fails to make such return at the time required
by or under authority of such section, the commissioner may make an assessment against
such person, based upon any information within the commissioner's possession. The commissioner shall give to such person written notice of the assessment as provided
in section 5703.37 of the Revised Code . (2) If information in the possession of the commissioner indicates that the tax paid
by any consumer is less than that due, the commissioner may audit a representative
sample of that consumer's purchases and may issue an assessment based thereon. The commissioner shall make a good faith effort to reach agreement with the consumer
on selecting a representative sample. (3) If information in the possession of the commissioner indicates that the amount required
to be collected or paid under this chapter is greater than the amount remitted by
the seller, the commissioner may audit a representative sample of the seller's sales
to determine the per cent of exempt or taxable transactions or the effective tax rate
and may issue an assessment based on the audit. The commissioner shall make a good faith effort to reach agreement with the seller
in selecting a representative sample. (B) The commissioner may audit only the marketplace facilitator for sales with respect
to which the marketplace facilitator is treated as the seller pursuant to division (E) of section 5741.01 of the Revised Code and may not audit the marketplace seller on behalf of which the sale was facilitated. This division does not absolve a marketplace seller or the purchaser from personal
liability under division (B) of section 5741.11 of the Revised Code for taxes that are not properly collected, paid, or remitted due to the inability
of the marketplace facilitator to obtain accurate information about the sale from
the marketplace seller.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.13
- 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 § 5741.13 address?
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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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