Ohio Rev. Code § 5727.90
Current with legislation from 2024 received as of August 15, 2024.
No assessment of the tax imposed by section 5727.81 or 5727.811 of the Revised Code shall be made by the tax commissioner more than four years after the date on which the return for the period assessed was due or filed, whichever date is later. This section does not bar an assessment when any of the following occur:
R.C. § 5727.90