Ohio Code § 5747.453
Ohio Code § 5747.453. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.453.
An employee, an owner, or a beneficiary of, or an investor in, a qualifying entity
or an electing pass-through entity having control or supervision of, or charged with
the responsibility for, filing returns and making payments, or any trustee or other
fiduciary, officer, member, or manager of the entity who is responsible for the execution
of the entity's fiscal responsibilities, is personally liable for the failure to file
any report or to pay any tax due as required by sections 5747.40 to 5747.453 of the Revised Code . The dissolution, termination, or bankruptcy of a qualifying entity or an electing
pass-through entity does not discharge a responsible trustee's, fiduciary's, officer's,
member's, manager's, employee's, investor's, owner's, or beneficiary's liability for
failure of the entity to file any report or pay any tax due as required by those sections. The sum due for the liability may be collected by assessment in the manner provided
in section 5747.13 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.453
- 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 § 5747.453?
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 § 5747.453 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 § 5747.453 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Statutes are amended, repealed, and renumbered every session.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.