The procedures prescribed by sections 5739.13 to 5739.16 of the Revised Code, including those governing the imposition of penalties and interest, apply to assessments for the tax levied under section 3780.22 of the Revised Code.
Ohio Admin. Code 5703-43-07
Five Year Review (FYR) Dates: 09/19/2029
Promulgated Under: 119
Statutory Authority: R.C. 5703.05, R.C. 3780.22, R.C. 3780.23, R.C. 3780.24
Rule Amplifies: R.C. 3780.22, R.C. 3780.24