The retirement from business or voluntary dissolution of a public utility without filing the certificate provided for in section 1701.86 of the Revised Code, shall not exempt it from the requirements to make reports and pay excise or franchise fees or taxes in accordance with law.
Ohio Rev. Code Ann. § 5727.51
Taxes on dissolution or retirement required to be paid
Effective: October 11, 1955; Latest Legislation: House Bill 70 - 101st General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.