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.

I am unable to pay, what happens next?

If the RAR billing is not paid by the specified date, a formal bill called an assessment will be issued which includes updated interest and applicable penalty charges.  If the account is not paid-in-full at the assessment phase, the account will be certified to the Attorney General’s Office (AGO) for collection.  At this phase, a lien may be filed against you. You should contact a representative at each phase to discuss your account at that time.