{"data":{"id":"us-oh/ohio-rev.-code-5751.014","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5751.014","heading":"Joint and several liability.","body":"All members of a consolidated elected taxpayer or combined taxpayer group during the tax period or periods for which additional tax, penalty, or interest is owed are jointly and severally liable for such amounts. Although the reporting person will be assessed for the liability, such amounts due may be collected by assessment against any member of the group as provided in section 5703.90 of the Revised Code or pursued against any member of the group when a liability is certified to the attorney general under section 131.02 of the Revised Code.","path":["Title 57 Taxation","Chapter 5751 Commercial Activity Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5751.014","current_through":"2013-09-29 (House Bill 59 - 130th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"eb76768ba1bc6ad386a880e85f4a76be8ed21c3502916a89ddd26c32b757956f","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5751.013","next":"us-oh/ohio-rev.-code-5751.02"},"notice":"GroundRules: Original legal text. Not legal advice."}