{"data":{"id":"us-oh/ohio-rev.-code-5727.51","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5727.51","heading":"Taxes on dissolution or retirement required to be paid.","body":"The retirement from business or voluntary dissolution of a public utility without filing the certificate provided for in section 1701.86 of the Revised Code, shall not exempt it from the requirements to make reports and pay excise or franchise fees or taxes in accordance with law.","path":["Title 57 Taxation","Chapter 5727 Public Utilities"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5727.51","current_through":"1955-10-11 (House Bill 70 - 101st General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"524d451db80ace00b3688dfadc4398584d1b6c24e988a97140854596ca281d8b","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5727.50","next":"us-oh/ohio-rev.-code-5727.53"},"notice":"GroundRules: Original legal text. Not legal advice."}