Waives penalty for not filing certain tax returns if no tax is due in Ohio.

This bill amends Ohio tax law to prevent the tax commissioner from imposing penalties or interest for failure to file tax returns if no tax is due. It modifies sections 5747.15 and 5751.06 and enacts section 5739.125 of the Revised Code to ensure that penalties and interest are not applied in cases where no tax is owed. The changes apply to returns or reports filed after the effective date of the bill.

Waives penalty for not filing certain tax returns if no tax is due in Ohio.

This bill amends Ohio tax law to prevent the tax commissioner from imposing penalties or interest for failure to file tax returns if no tax is due. It modifies sections 5747.15 and 5751.06 and enacts section 5739.125 of the Revised Code to ensure that penalties and interest are not applied in cases where no tax is owed. The changes apply to returns or reports filed after the effective date of the bill.