Ohio Rev. Code » Chapter 5733
Ohio Revised Code

Ohio Rev. Code § 5733.11 (2026)

Failing to file or remit - filing incorrect report

✓ current as of May 2026
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Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
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(A) If any corporation required to file a report under this chapter fails to file the report within the time prescribed, files an incorrect report, or fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any deficiency for the period for which the report or tax is due, based upon any information in the commissioner's possession.

No assessment shall be made or issued against a corporation more than three years after the later of the final date the report subject to assessment was required to be filed or the date the report was filed. Such time limit may be extended if both the corporation and the commissioner consent in writing to the extension or if an agreement waiving or extending the time limit has been entered into pursuant to section 122.171 of the Revised Code. Any such extension shall extend the three-year time limit in division (B) of section 5733.12 of the Revised Code for the same period of time. There shall be no bar or limit to an assessment against a corporation that fails to file a report subject to assessment as required by this chapter, or that files a fraudulent report.

The commissioner shall give the corporation assessed written notice of the assessment in the manner provided in section 5703.37 of the Revised Code. With the notice, the commissioner shall provide instructions on how to petition for reassessment and request a hearing on the petition.

(B) Unless the corporation assessed files with the tax commissioner within sixty days after service of the notice of assessment, either personally or by certified mail, a written petition for reassessment, signed by the corporation's authorized agent having knowledge of the facts, the assessment becomes final, and the amount of the assessment is due and payable from the corporation assessed to the treasurer of state. The petition shall indicate the corporation's objections, but additional objections may be raised in writing if received by the commissioner prior to the date shown on the final determination. If the petition has been properly filed, the commissioner shall proceed under section 5703.60 of the Revised Code.

(C) After an assessment becomes final, if any portion of the assessment remains unpaid, including accrued interest, a certified copy of the tax commissioner's entry making the assessment final may be filed in the office of the clerk of the court of common pleas in the county in which the corporation has an office or place of business in this state, the county in which the corporation's statutory agent is located, or Franklin county.

Immediately upon the filing of the entry, the clerk shall enter a judgment against the corporation assessed in the amount shown on the entry. The judgment may be filed by the clerk in a loose-leaf book entitled "special judgments for state corporate franchise and litter taxes," and shall have the same effect as other judgments. Execution shall issue upon the judgment upon the request of the tax commissioner, and all laws applicable to sales on execution shall apply to sales made under the judgment.

If the assessment is not paid within sixty days after the day the assessment was issued, the portion of the assessment consisting of tax due shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the day the tax commissioner issues the assessment until the assessment is paid or until it is certified to the attorney general for collection under section 131.02 of the Revised Code, whichever comes first. If the unpaid portion of the assessment is certified to the attorney general for collection, the entire unpaid portion of the assessment shall bear interest at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of certification until the date it is paid in its entirety. Interest shall be paid in the same manner as the tax and may be collected by issuing an assessment under this section.

(D) All money collected under this section shall be considered as revenue arising from the taxes imposed by this chapter.

(E) The portion of an assessment that must be paid upon the filing of a petition for reassessment shall be as follows:

(1) If the sole item objected to is the assessed penalty or interest, payment of the assessment, including interest but not penalty, is required;

(2) If the corporation assessed failed to file, prior to the date of issuance of the assessment, the annual report required by section 5733.02 of the Revised Code, any amended report required by division (C) of section 5733.031 of the Revised Code for the tax year at issue, or any amended report required by division (D) of section 5733.067 of the Revised Code to indicate a reduction in the amount of the credit provided under that section, payment of the assessment, including interest but not penalty, is required;

(3) If the corporation assessed filed, prior to the date of issuance of the assessment, the annual report required by section 5733.02 of the Revised Code, all amended reports required by division (C) of section 5733.031 of the Revised Code for the tax year at issue, and all amended reports required by division (D) of section 5733.067 of the Revised Code to indicate a reduction in the amount of the credit provided under that section, and a balance of the taxes shown due on the reports as computed on the reports remains unpaid, payment of only that portion of the assessment representing the unpaid balance of tax and interest is required;

(4) If the corporation assessed does not dispute that it is a taxpayer but claims the protections of section 101 of Public Law 86-272, 73 Stat. 555, 15 U.S.C.A. 381, as amended, payment of only that portion of the assessment representing any balance of taxes shown due on the corporation's annual report required by section 5733.02 of the Revised Code, as computed on the report, that remains unpaid, and that represents taxes imposed by division (C) of section 5733.06, division (C)(2) of section 5733.065, and division (C) of section 5733.066 of the Revised Code, together with all related interest, is required;

(5) If none of the conditions specified in divisions (E)(1) to (4) of this section apply, or if the corporation assessed disputes that it is a taxpayer, no payment is required.

(F) Notwithstanding the fact that a petition for reassessment is pending, the corporation may pay all or a portion of the assessment that is the subject of the petition. The acceptance of a payment by the treasurer of state does not prejudice any claim for refund upon final determination of the petition.

If upon final determination of the petition an error in the assessment is corrected by the tax commissioner, upon petition so filed or pursuant to a decision of the board of tax appeals or any court to which the determination or decision has been appealed, so that the amount due from the corporation under the corrected assessment is less than the portion paid, there shall be issued to the corporation, its assigns, or legal representative a refund in the amount of the overpayment as provided by section 5733.12 of the Revised Code, with interest on that amount as provided by section 5733.26 of the Revised Code, subject to section 5733.121 of the Revised Code.
Notes of Decisions
Cited in 11 cases, 1980–2016 · leading case: Renacci v. Testa (Slip Opinion), 2016 Ohio 3394 (Ohio 2016).
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Renacci v. Testa (Slip Opinion), 2016 Ohio 3394 (Ohio 2016). “{¶ 29} The tax commissioner also cites sales-tax cases that were decided by the Board of Tax Appeals. See Stevens v. Tracy, BTA No. 94-H-1166, 1995 Ohio Tax LEXIS 1265 (Oct.”
Gen. Motors Corp. v. Limbach, 616 N.E.2d 204 (Ohio 1993). · cites it 2× “* * * “The amended report shall be deemed a report subject to assessment under section 5733.11 of the Revised Code for the purpose of assessing any additional tax due under this division, together with any applicable penalty and interest.”
Int'l Bus. Machines Corp. v. Zaino, 761 N.E.2d 20 (Ohio 2002). · cites it 16× “*154 Law and Analysis R.C. 5733.11 provides: “(A) If any corporation required to file a report under this chapter * * * fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any…”
Lancaster Colony Corp. v. Lindley, 400 N.E.2d 905 (Ohio 1980). · cites it 3× “He may order a refund of taxes in a final determination issued on an application for review and correction of a franchise tax assessment in accordance with R.C. 5733.11 and an application for refund of corporate franchise taxes filed in accordance with R.”
Consum. Direct, Inc. v. Limbach, 580 N.E.2d 1073 (Ohio 1991). · cites it 2× “Former R.C. 5733.11 (now 5733.11[B]) prohibited the commissioner from assessing “ * * * a taxpayer more than three years after the final date as of which such report subject to assessment was required to be filed, provided that there shall be no bar or limit to an assessment…”
Hanna Mining Co. v. Limbach, 484 N.E.2d 691 (Ohio 1985). “It appears to us inequitable, if not illogical, to require the taxpayer to keep track of a plethora of limitations periods based upon estimated installment payments when the commissioner has three years from the date the final report is filed to make additional assessments based…”
UBS Fin. Servs., Inc. v. Levin, 893 N.E.2d 811 (Ohio 2008). “12(B) specifically authorized refund claims to be made on a prescribed form and (2) R.C. 5733.11(F) limited the amount of any refund arising under a petition for reassessment to the amount of the deficiency that the taxpayer had paid.”
Olan Mills Inc. v. Limbach, 564 N.E.2d 435 (Ohio 1990). “However, as the commissioner notes, other references in R.C. 5733.11 and 5733.12 to “amended reports” mention R.”
Internatl. Bus. Machines Corp. v. Zaino, 2002 Ohio 349 (Ohio 2002). · cites it 17× “__________________ SYLLABUS OF THE COURT When the tax commissioner has made an assessment under R.C. 5733.11, the amount that may be contested and refunded under that statute is limited to the amount paid on the deficiency assessment.”
Federated Dep't Stores, Inc. v. Wilkins, 837 N.E.2d 748 (Ohio 2005). “Federated filed a petition for reassessment with the Tax Commissioner under R.C. 5733.11, but the Tax Commissioner did not change his position in his final determination issued in December 2001.”
Lee v. Tracy, 645 N.E.2d 1242 (Ohio 1995). “Furthermore, this reading balances the taxpayer’s relief with the commissioner’s power to assess, under R.C. 5733.11, additional taxes, based on errors in the filed report.”
— Ohio Rev. Code § 5733.11(A) — 2 cases
Int'l Bus. Machines Corp. v. Zaino, 761 N.E.2d 20 (Ohio 2002). “*154 Law and Analysis R.C. 5733.11 provides: “(A) If any corporation required to file a report under this chapter * * * fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any…”
Internatl. Bus. Machines Corp. v. Zaino, 2002 Ohio 349 (Ohio 2002). “__________________ SYLLABUS OF THE COURT When the tax commissioner has made an assessment under R.C. 5733.11, the amount that may be contested and refunded under that statute is limited to the amount paid on the deficiency assessment.”
— Ohio Rev. Code § 5733.11(B) — 2 cases
Int'l Bus. Machines Corp. v. Zaino, 761 N.E.2d 20 (Ohio 2002). “*154 Law and Analysis R.C. 5733.11 provides: “(A) If any corporation required to file a report under this chapter * * * fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any…”
Internatl. Bus. Machines Corp. v. Zaino, 2002 Ohio 349 (Ohio 2002). “__________________ SYLLABUS OF THE COURT When the tax commissioner has made an assessment under R.C. 5733.11, the amount that may be contested and refunded under that statute is limited to the amount paid on the deficiency assessment.”
— Ohio Rev. Code § 5733.11(E) — 2 cases
Int'l Bus. Machines Corp. v. Zaino, 761 N.E.2d 20 (Ohio 2002). “*154 Law and Analysis R.C. 5733.11 provides: “(A) If any corporation required to file a report under this chapter * * * fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any…”
Internatl. Bus. Machines Corp. v. Zaino, 2002 Ohio 349 (Ohio 2002). “__________________ SYLLABUS OF THE COURT When the tax commissioner has made an assessment under R.C. 5733.11, the amount that may be contested and refunded under that statute is limited to the amount paid on the deficiency assessment.”
— Ohio Rev. Code § 5733.11(F) — 3 cases
UBS Fin. Servs., Inc. v. Levin, 893 N.E.2d 811 (Ohio 2008). “12(B) specifically authorized refund claims to be made on a prescribed form and (2) R.C. 5733.11(F) limited the amount of any refund arising under a petition for reassessment to the amount of the deficiency that the taxpayer had paid.”
Int'l Bus. Machines Corp. v. Zaino, 761 N.E.2d 20 (Ohio 2002). “*154 Law and Analysis R.C. 5733.11 provides: “(A) If any corporation required to file a report under this chapter * * * fails to remit the full amount of the tax due for the period covered by the report, the tax commissioner may make an assessment against the corporation for any…”
Internatl. Bus. Machines Corp. v. Zaino, 2002 Ohio 349 (Ohio 2002). “__________________ SYLLABUS OF THE COURT When the tax commissioner has made an assessment under R.C. 5733.11, the amount that may be contested and refunded under that statute is limited to the amount paid on the deficiency assessment.”
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