Ohio Code § 5745.041
Ohio Code § 5745.041. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5745.041.
Any taxpayer required by section 5745.03 or 5745.04 of the Revised Code to remit tax payments electronically shall remit such payments in the manner prescribed
by the tax commissioner. Except as otherwise provided in this paragraph, the payment of taxes electronically
does not affect a taxpayer's obligation to file reports under this chapter. A taxpayer required to remit taxes electronically may apply to the tax commissioner
in the manner prescribed by the commissioner to be excused from that requirement. The commissioner may excuse the taxpayer from the requirement for good cause shown
for the period of time requested by the taxpayer or for a portion of that period. If a taxpayer required by this section to remit taxes electronically remits those
taxes by some means other than electronically as prescribed by this section, and the
commissioner determines that such failure was not due to reasonable cause or was due
to willful neglect, the commissioner may collect an additional charge by assessment
in the manner prescribed by section 5745.12 of the Revised Code . The additional charge shall equal five per cent of the amount of the taxes or estimated
tax payments required to be paid electronically, but shall not exceed five thousand
dollars. Any additional charge assessed under this section is in addition to any other penalty
or charge imposed under this chapter, and shall be considered as revenue arising from
municipal income taxes collected under this chapter. The commissioner may remit all or a portion of such a charge and may adopt rules
governing such remission. No additional charge shall be assessed under this section against a taxpayer that
has been notified of its obligation to remit taxes electronically under this section
and that remits its first two tax payments after such notification by some other means. The additional charge may be assessed upon the remittance of any subsequent tax
payment that the taxpayer remits by some means other than electronically.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5745.041
- 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 § 5745.041?
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 § 5745.041 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 § 5745.041 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.