| Duty to Make Reports or Pay Taxes on Dissolution or Retirement.

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Effective: December 20, 1971

Latest Legislation: House Bill 475 - 109th General Assembly

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.


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