(A)The treasurer of state shall refund the amount of tax paid under section5727.81or5727.811of the Revised Code that was paid illegally or erroneously, or paid on an illegal or erroneous assessment, or any penalty assessed with respect to such taxes. A natural gas distribution company, an electric distribution company, or a self-assessing purchaser shall file an application for a refund with the tax commissioner on a form prescribed by the commissioner, within four years of the illegal or erroneous payment.
On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify that amount to the treasurer of state for payment from the tax refund fund under sect
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(A) The treasurer of state shall refund the amount of tax paid under section5727.81or5727.811of the Revised Code that was paid illegally or erroneously, or paid on an illegal or erroneous assessment, or any penalty assessed with respect to such taxes. A natural gas distribution company, an electric distribution company, or a self-assessing purchaser shall file an application for a refund with the tax commissioner on a form prescribed by the commissioner, within four years of the illegal or erroneous payment.
On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify that amount to the treasurer of state for payment from the tax refund fund under section5703.052of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section5703.70of the Revised Code.
The commissioner shall include in the certified amount interest calculated at the rate per annum prescribed by section5703.47of the Revised Code from the date of overpayment to the date of the commissioner's certification.
(B) If a natural gas distribution company or an electric distribution company entitled to a refund under this section, or section5703.70of the Revised Code, is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded. If the natural gas distribution company or electric distribution company has more than one such debt, any debt subject to section5739.33or division (G) of section5747.07of the Revised Code shall be satisfied first. This section applies only to debts that have become final.
(C)(1) Any electric distribution company that can substantiate to the tax commissioner that the tax imposed by section5727.81of the Revised Code was paid on electricity distributed via wires and consumed at a location outside of this state may claim a refund in the manner and within the time period prescribed in division (A) of this section.
(2) Any natural gas distribution company that can substantiate to the tax commissioner that the tax imposed by section5727.811of the Revised Code was paid on natural gas distributed via its facilities and consumed at a location outside of this state may claim a refund in the manner and within the time period prescribed in division (A) of this section.
(3) If the commissioner certifies a refund based on an application filed under division (C)(1) or (2) of this section, the commissioner shall include in the certified amount interest calculated at the rate per annum prescribed by section5703.47of the Revised Code from the date of overpayment to the date of the commissioner's certification.
(D) Before a refund is issued under this section or section5703.70of the Revised Code, a natural gas company or an electric distribution company shall certify, as prescribed by the tax commissioner, that it either did not include the tax imposed by section5727.81of the Revised Code in the case of an electric distribution company, or the tax imposed by section5727.811of the Revised Code in the case of a natural gas distribution company, in its distribution charge to its customer upon which a refund of the tax is claimed, or it has refunded or credited to the customer the excess distribution charge related to the tax that was erroneously included in the customer's distribution charge.
Last updated August 2, 2023 at 9:48 AM