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 collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.

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Terms Used In Ohio Code 5751.014

  • Combined taxpayer: means a group of two or more persons treated as a single taxpayer for purposes of this chapter under section 5751. See Ohio Code 5751.01
  • Person: means , but is not limited to, individuals, combinations of individuals of any form, receivers, assignees, trustees in bankruptcy, firms, companies, joint-stock companies, business trusts, estates, partnerships, limited liability partnerships, limited liability companies, associations, joint ventures, clubs, societies, for-profit corporations, S corporations, qualified subchapter S subsidiaries, qualified subchapter S trusts, trusts, entities that are disregarded for federal income tax purposes, and any other entities. See Ohio Code 5751.01
  • Tax period: means the calendar quarter on the basis of which a taxpayer is required to pay the tax imposed under this chapter. See Ohio Code 5751.01
  • Taxpayer: means any person, or any group of persons in the case of a consolidated elected taxpayer or combined taxpayer treated as one taxpayer, required to register or pay tax under this chapter. See Ohio Code 5751.01

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