Ohio Rev. Code § 5751.05

Current with legislation from 2024 received as of August 15, 2024.

Section 5751.05 - Election as calendar year taxpayer

(A) Any person subject to this chapter shall file on a quarterly basis .

(B)

The tax commissioner may grant written approval for a taxpayer to use an alternative reporting schedule or estimate the amount of tax due for a calendar quarter if the taxpayer demonstrates to the commissioner the need for such a deviation. The commissioner may adopt a rule to apply this division to a group of taxpayers without the taxpayers having to receive written approval from the commissioner.

R.C. § 5751.05

Amended by 135th General Assembly, HB 33,§101.01, eff. 10/3/2023, app. to tax periods beginning on and after January 1, 2024.

Amended by 129th General Assembly, HB 508, §1, eff. 9/6/2012.

Amended by 128th General Assembly, HB 1, §101.01, eff. 10/16/2009.

Effective Date: 06-30-2005; 03-30-2006