130th Ohio General Assembly
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H. B. No. 390  As Introduced
As Introduced

126th General Assembly
Regular Session
2005-2006
H. B. No. 390


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



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

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5733.112, 5739.161, 5741.161, 5747.133, and 5751.091 of the Revised Code be enacted to read as follows:
Sec. 5733.112.  Where the assessment of a tax levied under section 5733.06 of the Revised Code has been made within the time limitation prescribed by section 5733.11 of the Revised Code, or where a liability arises under this chapter without any assessment for the tax, such tax may be collected by a proceeding in court, but only if the proceeding is commenced within ten years after the assessment of the tax, if an assessment was made, or within ten years from the date the tax liability first arose, if no assessment was made. If a court proceeding for the collection of such tax is timely commenced as provided in this section, the period during which such tax may be collected shall be extended and shall not expire until the liability for the tax, or the judgment against the taxpayer arising from the liability, is satisfied, or becomes unenforceable as provided in section 2329.07 of the Revised Code.
Sec. 5739.161.  Where the assessment of a tax levied under section 5739.02, 5739.021, 5739.023, 5739.026, or 5739.10 of the Revised Code has been made within the time limitation prescribed by section 5739.16 of the Revised Code, or where a liability arises under this chapter without any assessment for the tax, such tax may be collected by a proceeding in court, but only if the proceeding is commenced within ten years after the assessment of the tax, if an assessment was made, or within ten years from the date the tax liability first arose, if no assessment was made. If a court proceeding for the collection of such tax is timely commenced as provided in this section, the period during which such tax may be collected shall be extended and shall not expire until the liability for the tax, or the judgment against the taxpayer arising from the liability, is satisfied, or becomes unenforceable as provided in section 2329.07 of the Revised Code.
Sec. 5741.161.  Where the assessment of a tax levied under section 5741.02, 5741.021, 5741.022, or 5741.023 of the Revised Code has been made within the time limitation prescribed by section 5741.16 of the Revised Code, or where a liability arises under this chapter without any assessment for the tax, such tax may be collected by a proceeding in court, but only if the proceeding is commenced within ten years after the assessment of the tax, if an assessment was made, or within ten years from the date the tax liability first arose, if no assessment was made. If a court proceeding for the collection of such tax is timely commenced as provided in this section, the period during which such tax may be collected shall be extended and shall not expire until the liability for the tax, or the judgment against the taxpayer arising from the liability, is satisfied, or becomes unenforceable as provided in section 2329.07 of the Revised Code.
Sec. 5747.133.  (A) Where the assessment of a tax levied under section 5747.02 of the Revised Code has been made within the time limitation prescribed by section 5747.13 of the Revised Code, or where a liability under this chapter arises without any assessment for the tax, such tax may be collected by a proceeding in court, but only if the proceeding is commenced as follows:
(1) Within ten years after the assessment of the tax, if an assessment was made;
(2) Within ten years from the date the tax liability first arose, if no assessment was made;
(3) Prior to the date that is ninety days after the expiration of any period for collection agreed upon in writing by the taxpayer and the tax commissioner pursuant to an installment contract entered into under section 5747.026 of the Revised Code.
(B) If a proceeding in court for the collection of the tax is timely commenced as provided in this section, the period during which such tax may be collected shall be extended and shall not expire until the liability for the tax, or the judgment against the taxpayer arising from the liability, is satisfied, or becomes unenforceable as provided in section 2329.07 of the Revised Code.
Sec. 5751.091.  Where the assessment of a tax levied under this chapter has been made within the time limitation prescribed by section 5751.09 of the Revised Code, or where a liability arises under this chapter without any assessment for the tax, such tax may be collected by a proceeding in court, but only if the proceeding is commenced within ten years after the assessment of the tax, if an assessment was made, or within ten years from the date the tax liability first arose, if no assessment was made. If a court proceeding for the collection of such tax is timely commenced as provided in this section, the period during which such tax may be collected shall be extended and shall not expire until the liability for the tax, or the judgment against the taxpayer arising from the liability, is satisfied, or becomes unenforceable as provided in section 2329.07 of the Revised Code.
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