H. B. No. 390 As Introduced

Representatives Taylor, Brinkman, Brown, Gibbs, Gilb, Hood, Kilbane, Trakas

A BILL

To enact sections 5733.112, 5739.161, 5741.161, 1
5747.133, and 5751.091 of the Revised Code to 2
establish a statute of limitations for the 3
collection of corporation franchise, sales and 4
use, income, and commercial activity taxes. 5

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 5733.112, 5739.161, 5741.161, 6
5747.133, and 5751.091 of the Revised Code be enacted to read as 7
follows: 8

       Sec. 5733.112. Where the assessment of a tax levied under 9
section 5733.06 of the Revised Code has been made within the time 10
limitation prescribed by section 5733.11 of the Revised Code, or 11
where a liability arises under this chapter without any assessment 12
for the tax, such tax may be collected by a proceeding in court, 13
but only if the proceeding is commenced within ten years after the 14
assessment of the tax, if an assessment was made, or within ten 15
years from the date the tax liability first arose, if no 16
assessment was made. If a court proceeding for the collection of 17
such tax is timely commenced as provided in this section, the 18
period during which such tax may be collected shall be extended 19
and shall not expire until the liability for the tax, or the 20
judgment against the taxpayer arising from the liability, is 21
satisfied, or becomes unenforceable as provided in section 2329.07 22
of the Revised Code. 23

       Sec. 5739.161. Where the assessment of a tax levied under 24
section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the 25
Revised Code has been made within the time limitation prescribed 26
by section 5739.16 of the Revised Code, or where a liability 27
arises under this chapter without any assessment for the tax, such 28
tax may be collected by a proceeding in court, but only if the 29
proceeding is commenced within ten years after the assessment of 30
the tax, if an assessment was made, or within ten years from the 31
date the tax liability first arose, if no assessment was made. If 32
a court proceeding for the collection of such tax is timely 33
commenced as provided in this section, the period during which 34
such tax may be collected shall be extended and shall not expire 35
until the liability for the tax, or the judgment against the 36
taxpayer arising from the liability, is satisfied, or becomes 37
unenforceable as provided in section 2329.07 of the Revised Code. 38

       Sec. 5741.161. Where the assessment of a tax levied under 39
section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised 40
Code has been made within the time limitation prescribed by 41
section 5741.16 of the Revised Code, or where a liability arises 42
under this chapter without any assessment for the tax, such tax 43
may be collected by a proceeding in court, but only if the 44
proceeding is commenced within ten years after the assessment of 45
the tax, if an assessment was made, or within ten years from the 46
date the tax liability first arose, if no assessment was made. If 47
a court proceeding for the collection of such tax is timely 48
commenced as provided in this section, the period during which 49
such tax may be collected shall be extended and shall not expire 50
until the liability for the tax, or the judgment against the 51
taxpayer arising from the liability, is satisfied, or becomes 52
unenforceable as provided in section 2329.07 of the Revised Code. 53

       Sec. 5747.133. (A) Where the assessment of a tax levied 54
under section 5747.02 of the Revised Code has been made within the 55
time limitation prescribed by section 5747.13 of the Revised Code, 56
or where a liability under this chapter arises without any 57
assessment for the tax, such tax may be collected by a proceeding 58
in court, but only if the proceeding is commenced as follows: 59

       (1) Within ten years after the assessment of the tax, if an 60
assessment was made; 61

       (2) Within ten years from the date the tax liability first 62
arose, if no assessment was made; 63

       (3) Prior to the date that is ninety days after the 64
expiration of any period for collection agreed upon in writing by 65
the taxpayer and the tax commissioner pursuant to an installment 66
contract entered into under section 5747.026 of the Revised Code. 67

       (B) If a proceeding in court for the collection of the tax is 68
timely commenced as provided in this section, the period during 69
which such tax may be collected shall be extended and shall not 70
expire until the liability for the tax, or the judgment against 71
the taxpayer arising from the liability, is satisfied, or becomes 72
unenforceable as provided in section 2329.07 of the Revised Code. 73

       Sec. 5751.091. Where the assessment of a tax levied under 74
this chapter has been made within the time limitation prescribed 75
by section 5751.09 of the Revised Code, or where a liability 76
arises under this chapter without any assessment for the tax, such 77
tax may be collected by a proceeding in court, but only if the 78
proceeding is commenced within ten years after the assessment of 79
the tax, if an assessment was made, or within ten years from the 80
date the tax liability first arose, if no assessment was made. If 81
a court proceeding for the collection of such tax is timely 82
commenced as provided in this section, the period during which 83
such tax may be collected shall be extended and shall not expire 84
until the liability for the tax, or the judgment against the 85
taxpayer arising from the liability, is satisfied, or becomes 86
unenforceable as provided in section 2329.07 of the Revised Code. 87

Section 1. That sections 5733.112, 5739.161, 5741.161,	6
5747.133, and 5751.091 of the Revised Code be enacted to read as	7
follows:	8

Sec. 5733.112. Where the assessment of a tax levied under	9
section 5733.06 of the Revised Code has been made within the time	10
limitation prescribed by section 5733.11 of the Revised Code, or	11
where a liability arises under this chapter without any assessment	12
for the tax, such tax may be collected by a proceeding in court,	13
but only if the proceeding is commenced within ten years after the	14
assessment of the tax, if an assessment was made, or within ten	15
years from the date the tax liability first arose, if no	16
assessment was made. If a court proceeding for the collection of	17
such tax is timely commenced as provided in this section, the	18
period during which such tax may be collected shall be extended	19
and shall not expire until the liability for the tax, or the	20
judgment against the taxpayer arising from the liability, is	21
satisfied, or becomes unenforceable as provided in section 2329.07	22
of the Revised Code.	23

Sec. 5739.161. Where the assessment of a tax levied under	24
section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the	25
Revised Code has been made within the time limitation prescribed	26
by section 5739.16 of the Revised Code, or where a liability	27
arises under this chapter without any assessment for the tax, such	28
tax may be collected by a proceeding in court, but only if the	29
proceeding is commenced within ten years after the assessment of	30
the tax, if an assessment was made, or within ten years from the	31
date the tax liability first arose, if no assessment was made. If	32
a court proceeding for the collection of such tax is timely	33
commenced as provided in this section, the period during which	34
such tax may be collected shall be extended and shall not expire	35
until the liability for the tax, or the judgment against the	36
taxpayer arising from the liability, is satisfied, or becomes	37
unenforceable as provided in section 2329.07 of the Revised Code.	38

Sec. 5741.161. Where the assessment of a tax levied under	39
section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised	40
Code has been made within the time limitation prescribed by	41
section 5741.16 of the Revised Code, or where a liability arises	42
under this chapter without any assessment for the tax, such tax	43
may be collected by a proceeding in court, but only if the	44
proceeding is commenced within ten years after the assessment of	45
the tax, if an assessment was made, or within ten years from the	46
date the tax liability first arose, if no assessment was made. If	47
a court proceeding for the collection of such tax is timely	48
commenced as provided in this section, the period during which	49
such tax may be collected shall be extended and shall not expire	50
until the liability for the tax, or the judgment against the	51
taxpayer arising from the liability, is satisfied, or becomes	52
unenforceable as provided in section 2329.07 of the Revised Code.	53

Sec. 5747.133. (A) Where the assessment of a tax levied	54
under section 5747.02 of the Revised Code has been made within the	55
time limitation prescribed by section 5747.13 of the Revised Code,	56
or where a liability under this chapter arises without any	57
assessment for the tax, such tax may be collected by a proceeding	58
in court, but only if the proceeding is commenced as follows:	59

(1) Within ten years after the assessment of the tax, if an	60
assessment was made;	61

(2) Within ten years from the date the tax liability first	62
arose, if no assessment was made;	63

(3) Prior to the date that is ninety days after the	64
expiration of any period for collection agreed upon in writing by	65
the taxpayer and the tax commissioner pursuant to an installment	66
contract entered into under section 5747.026 of the Revised Code.	67

(B) If a proceeding in court for the collection of the tax is	68
timely commenced as provided in this section, the period during	69
which such tax may be collected shall be extended and shall not	70
expire until the liability for the tax, or the judgment against	71
the taxpayer arising from the liability, is satisfied, or becomes	72
unenforceable as provided in section 2329.07 of the Revised Code.	73

Sec. 5751.091. Where the assessment of a tax levied under	74
this chapter has been made within the time limitation prescribed	75
by section 5751.09 of the Revised Code, or where a liability	76
arises under this chapter without any assessment for the tax, such	77
tax may be collected by a proceeding in court, but only if the	78
proceeding is commenced within ten years after the assessment of	79
the tax, if an assessment was made, or within ten years from the	80
date the tax liability first arose, if no assessment was made. If	81
a court proceeding for the collection of such tax is timely	82
commenced as provided in this section, the period during which	83
such tax may be collected shall be extended and shall not expire	84
until the liability for the tax, or the judgment against the	85
taxpayer arising from the liability, is satisfied, or becomes	86
unenforceable as provided in section 2329.07 of the Revised Code.	87