Ohio § 5731.28 Claims for refund

Ohio Statutes

§ 5731.28 — Claims for refund

Ohio § 5731.28

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.28 (Claims for refund) 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. § 5731.28 (2026).

Text

If any debts deductible under section5731.16of the Revised Code are proved against the gross estate after the tax levied by section5731.02or division (A) of section5731.19of the Revised Code has been determined, or if the determination of taxes so made is erroneous due to a mistake of fact or law, a claim for refund of tax may be filed by an executor, administrator, trustee, person in possession of property subject to tax, or any transferee thereof, within three years from the time the return was required to be filed (determined without regard to any extension of time for filing) or before January 1, 2022, whichever is earlier, in the form prescribed by the tax commissioner. The claim for refund shall be filed in the same manner as is prescribed for the filing of a return in section5731.21

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If any debts deductible under section5731.16of the Revised Code are proved against the gross estate after the tax levied by section5731.02or division (A) of section5731.19of the Revised Code has been determined, or if the determination of taxes so made is erroneous due to a mistake of fact or law, a claim for refund of tax may be filed by an executor, administrator, trustee, person in possession of property subject to tax, or any transferee thereof, within three years from the time the return was required to be filed (determined without regard to any extension of time for filing) or before January 1, 2022, whichever is earlier, in the form prescribed by the tax commissioner. The claim for refund shall be filed in the same manner as is prescribed for the filing of a return in section5731.21of the Revised Code and the determination of its correctness shall be made in the same manner as is provided for in the case of the return itself.

Last updated July 23, 2021 at 8:13 AM