State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5751 > 5751_014
5751.014 Joint and several liability.
All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.
Added by 128th General Assembly File No. 9, HB 1, § 101.01, eff. 10/16/2009.
