Ohio § 5753.06 Application for refund

Ohio Statutes

§ 5753.06 — Application for refund

Ohio § 5753.06

Title 57Taxation

Ch. 5753Casinos and Sports Gaming

This text of Ohio § 5753.06 (Application 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. § 5753.06 (2026).

Text

(A)A taxpayer may apply to the tax commissioner for a refund of amounts imposed under this chapter that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application shall be on a form prescribed by the tax commissioner. The taxpayer shall provide the amount of the requested refund along with the claimed reasons for, and documentation to support, the issuance of a refund. The taxpayer shall file the application with the tax commissioner within four years after the date the payment was made, unless the applicant has waived the time limitation under division (D) of section5753.07of the Revised Code. In the latter event, the four-year limitation is extended for the same period of time as the waiver.

(B)Upon the filing of a refund application,

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(A) A taxpayer may apply to the tax commissioner for a refund of amounts imposed under this chapter that were overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment. The application shall be on a form prescribed by the tax commissioner. The taxpayer shall provide the amount of the requested refund along with the claimed reasons for, and documentation to support, the issuance of a refund. The taxpayer shall file the application with the tax commissioner within four years after the date the payment was made, unless the applicant has waived the time limitation under division (D) of section5753.07of the Revised Code. In the latter event, the four-year limitation is extended for the same period of time as the waiver.

(B) Upon the filing of a refund application, the tax commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the tax commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund. If the amount is less than that claimed, the tax commissioner shall proceed under section5703.70of the Revised Code.

(C) Interest on a refund applied for under this section, computed at the rate provided for in section5703.47of the Revised Code, shall be allowed from the later of the date the amount was due or the date payment was made. Except as provided in section5753.07of the Revised Code, the tax commissioner may, with the consent of the taxpayer, provide for crediting against the tax due for a tax period, the amount of any refund due the taxpayer for a preceding tax period.

(D) Refunds under this section are subject to offset under section5753.061of the Revised Code.

Last updated March 9, 2023 at 2:43 PM