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Ohio Rev. Code § 5741.22

Failure to file return.

Ohio · Chapter 5741 | Use Tax; Storage Tax · Status: effective

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Ohio Rev. Code § 5741.22, Failure to file return, Ohio, version 1 as recorded 2026-08-14, yourstate.us, https://yourstate.us/provision/1195000
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No person required by section 5741.12 of the Revised Code to make a return to the tax commissioner shall fail to make such return within the time required, or make any incomplete, false or fraudulent return.