The mere retirement from business or voluntary dissolution of a domestic or foreign corporation 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 taxes in accordance with law.
Ohio Rev. Code Ann. § 5733.17
Duty to make reports or pay taxes on dissolution or retirement
Effective: December 20, 1971; Latest Legislation: House Bill 475 - 109th 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.