If a corporation, wherever organized, required by law to file any report or return or to pay any tax or fee as a corporation organized under the laws of the state for profit, or as a foreign corporation for profit doing business in this state or owning or issuing a part or all of its capital or property in this state, fails or neglects to make such report or return or to pay any such tax or fee for ninety days after the time prescribed by law for making such report or return or paying such tax or fee, the tax commissioner shall certify such fact to the secretary of state. The secretary of state shall thereupon cancel the articles of incorporation of any such corporation which is organized under the laws of this state, by appropriate entry, upon the margin of the record thereof, or cancel by proper entry the certificate of authority of any such foreign corporation to do business in this state. Thereupon all the powers, privileges, and franchises conferred upon such corporation by such articles of incorporation or by such certificate of authority shall cease, subject to section 1701.88 of the Revised Code. The secretary of state shall immediately notify such domestic or foreign corporation of the action taken by him, and shall also forward for filing a certificate of the action so taken to the county recorder of the county in which the principal place of business of the corporation in this state is located, for which filing no fee shall be charged.
Columbia Real Est. Title Ins. v. Columbia Title Agency, Inc., 465 N.E.2d 468 (Ohio Ct. App. 1983). · cites it 7ד, were cancelled by the Secretary of State in 1977 pursuant to R.C. 5733.20. Kelley and Keller were also associated together in the practice of law in a legal professional association known as Kelley & Keller Co.”
Chatman v. Day, 455 N.E.2d 672 (Ohio Ct. App. 1982). · cites it 6דAppellants rely in their brief upon R.C. 5733.20 which authorizes the Secretary of State to cancel the articles of incorporation of a corporation upon failure to report or pay taxes.”
Stychno v. Ohio Edison Co., 806 F. Supp. 663 (N.D. Ohio 1992). · cites it 4דHowever, this revocation is expressly subject to the provisions of Ohio Rev.Code § 1701.88. Section 1701.-88(B) pertinently provides that ”[a]ny claim .”
MacK Constr. Dev. Corp. v. Austin Smith Constr. Co., 583 N.E.2d 1384 (Ohio Ct. App. 1989). · cites it 3דThe basis of this motion was that Mack lacked capacity to sue due to the 1980 cancellation of its corporate charter for failure to pay state franchise taxes pursuant to R.C. 5733.20. 2 Mack countered that the cancellation of the corporate charter did not automatically extinguish…”
Blough v. Smythe Cramer, Co., 2012 Ohio 2373 (Ohio Ct. App. 2012). · cites it 3דThe failure to pay franchise taxes is grounds for termination of a corporation’s charter pursuant to R.C. 5733.20. That statute also provides, in pertinent part: “[Upon cancellation of the articles of incorporation,] all the powers, privileges, and franchises conferred upon such…”
Nabakowski v. 5400 Corp., 503 N.E.2d 218 (Ohio Ct. App. 1986). “On November 4, 1983 said Charter was cancelled by the Secretary of State of Ohio due to said corporation’s failure to pay franchise taxes as required by O.R.C. 5733.20. Pursuant to O.R.C. 1701.88(A) all actions taken on behalf of or in the name of Defendant, 5400 Corporation,…”
Parmater v. Internet Brands, Inc., 2015 Ohio 253 (Ohio Ct. App. 2015). “'s articles of incorporation for its failure to file required tax reports under R.C. 5733.20. {¶ 3} Hunegnaw formed a new company in 2004, GrooveJob, LLC ("GJ LLC")1 GJ LLC continued to operate the GrooveJob.”
Shaw v. Jenkins, 159 F. Supp. 2d 995 (S.D. Ohio 2001). · cites it 2ד5509 (the predecessor to O.R.C. § 5733.20) does not have the effect of terminating all corporate powers of the corporation,” Columbia Real Estate Title Ins.”
St. Clair Builders, Inc. v. Aetna Cas. & Sur. Co., 611 N.E.2d 1009 (Ohio Ct. App. 1992). “20 provides in relevant part: “If a corporation, wherever organized, required by law to file any report or return or to pay any tax or fee as a corporation organized under the laws of the state for profit, or as a foreign corporation for profit doing business in this state or…”
Quality Interiors, Inc. v. Am. Mgmt. & Dev. Corp., 8 Ohio App. Unrep. 651 (Ohio Ct. App. 1990). “See, R.C. 5733.20 et seq. However, as the Chapman court notes, the power extended in the tax statute is extremely limited in comparison to the general proscription stated in R.”
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