Casual Sale OM 12-F or WC 12-F
This letter is sent to the buyer of the watercraft or outboard motor when there has not been a response to notices MV 12-C or MV 12-D. An amount of tax based on the average purchase price of a similar watercraft or outboard motor has been calculated and listed on the letter.
How do I respond?
You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments need to be mailed with a copy of the notice to:
Ohio Department of Taxation
PO Box 182048
Columbus, OH 43218-2048
If you disagree with the actual purchase price on the letter, you must provide written proof (i.e., statement from the seller, bill of sale, copy of cancelled check, detailed explanation of the purchase price) of the correct purchase price. Include a copy of your notice when replying with additional information. All responses will be reviewed on a case-by-case basis to determine validity.
Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code. Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.
Failure to respond by the date given on the letter will result in the issuance of an assessment. The assessment will be issued for the tax on the notice, interest, and applicable penalty.
|
|
|
|
|
|
|
|
|
|
|
|
|