OH HB336

Amends Ohio Revised Code section 1701.86 to modify requirements for corporations filing certificates of dissolution with the secretary of state.

Allows corporations to submit an affidavit stating they are not required to pay or have not been assessed any taxes in lieu of obtaining formal tax clearance certificates from the department of taxation.

Applies the affidavit option to state income taxes, personal property taxes, job and family services contributions, and workers' compensation premiums.

Corporations may alternatively notify relevant departments in writing of their dissolution and acknowledge applicability of section 1701.95 of the Revised Code instead of providing tax clearance documentation.

Dissolution becomes effective upon filing the certificate and accompanying documents or on a specified date not more than 90 days after filing.