Ohio Code § 5741.25
Ohio Code § 5741.25. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5741.25.
If any corporation, limited liability company, or business trust registered or required
to be registered under section 5741.17 of the Revised Code and required to file returns and remit tax due to the state under this chapter fails
for any reason to make the filing or payment, any of its employees having control
or supervision of or charged with the responsibility of filing returns and making
payments, or any of its officers, members, managers, or trustees who are responsible
for the execution of the corporation's, limited liability company's, or business trust's
fiscal responsibilities, shall be personally liable for the failure. The dissolution, termination, or bankruptcy of a corporation, limited liability
company, or business trust shall not discharge a responsible officer's, member's,
manager's, employee's, or trustee's liability for a failure of the corporation, limited
liability company, or business trust to file returns or remit tax due. The sum due for the liability may be collected by assessment in the manner provided
in section 5741.11 or 5741.13 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5741.25
- 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 § 5741.25?
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 § 5741.25 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 § 5741.25 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Statutes are amended, repealed, and renumbered every session.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.