Ohio § 5703.053 What constitutes timely filing

Ohio Statutes

§ 5703.053 — What constitutes timely filing

Ohio § 5703.053

Title 57Taxation

Ch. 5703Department Of Taxation

This text of Ohio § 5703.053 (What constitutes timely filing) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5703.053 (2026).

Text

As used in this section, "postal service" means the United States postal service. An application to the tax commissioner for a tax refund under section4307.05,4307.07,718.91,5726.30,5727.28,5727.91,5728.061,5735.122,5735.13,5735.14,5735.141,5735.142,5736.08,5739.07,5741.10,5743.05,5743.53,5745.11,5749.08, or5751.08of the Revised Code or division (B) of section5703.05of the Revised Code, or a fee refunded under section3734.905of the Revised Code, that is received after the last day for filing under such section shall be considered to have been filed in a timely manner if:

(A)The application is delivered by the postal service and the earliest postal service postmark on the cover in which the application is enclosed is not later than the last day for filing the application;

(B)The applic

Free access — add to your briefcase to read the full text and ask questions with AI

As used in this section, "postal service" means the United States postal service.

An application to the tax commissioner for a tax refund under section4307.05,4307.07,718.91,5726.30,5727.28,5727.91,5728.061,5735.122,5735.13,5735.14,5735.141,5735.142,5736.08,5739.07,5741.10,5743.05,5743.53,5745.11,5749.08, or5751.08of the Revised Code or division (B) of section5703.05of the Revised Code, or a fee refunded under section3734.905of the Revised Code, that is received after the last day for filing under such section shall be considered to have been filed in a timely manner if:

(A) The application is delivered by the postal service and the earliest postal service postmark on the cover in which the application is enclosed is not later than the last day for filing the application;

(B) The application is delivered by the postal service, the only postmark on the cover in which the application is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the application, and the application is received within seven days of such last day; or

(C) The application is delivered by the postal service, no postmark date was affixed to the cover in which the application is enclosed or the date of the postmark so affixed is not legible, and the application is received within seven days of the last day for making the application.