Ohio § 5749.08 Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment

Ohio Statutes

§ 5749.08 — Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment

Ohio § 5749.08

Title 57Taxation

Ch. 5749Severance Tax

This text of Ohio § 5749.08 (Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment) 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. § 5749.08 (2026).

Text

The tax commissioner shall refund to taxpayers amounts paid under this chapter or section1509.50of the Revised Code that were paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within four years from the date 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, plus interest computed in accordance with section5703.47of the Revised Code from the date of the payment of an erroneous or illegal assessment until the date the refund is paid. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and man

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The tax commissioner shall refund to taxpayers amounts paid under this chapter or section1509.50of the Revised Code that were paid illegally or erroneously or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the commissioner, on the form prescribed by the commissioner, within four years from the date 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, plus interest computed in accordance with section5703.47of the Revised Code from the date of the payment of an erroneous or illegal assessment until the date the refund is paid. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by 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.

Last updated March 9, 2023 at 2:03 PM