Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What is a statutory agent?

A statutory agent can be a resident of this state, a domestic corporation, or a foreign corporation that holds a license under the laws of this state upon whom any process, notice, or demand can be served. Refer to Ohio Revised Code section 1701.07 (A) for a complete definition.