Tax Rules: Final: 5703-7
5703-7-01 - Time for filing annual
personal income tax return for person on a fiscal year
basis
GENERAL - A person whose annual accounting period for
individual income tax purposes is a fiscal year basis shall
file the annual Ohio personal income tax return, provided by
Section 5747.08, Revised Code, on or before the fifteenth day
of the fourth month following the close of such fiscal year.
Any penalties or interest for failure to file timely returns
or make timely remittance of any tax due under the above
paragraph shall begin when such report is due as therein
provided.
SPECIAL - Any annual Ohio personal income tax return of an
individual on a fiscal year basis due for a period after
December 31, 1971, ending prior to December 31, 1972, shall
be required to be filed between January 1, and April 15,
1973.
Effective: 2-25-72 as TX-47-01
Promulgated under: 5703