Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-35 - Severance Tax
Section 5703-35-01 - Severance tax severers and owners must file and pay electronically
Universal Citation: OH Admin Code 5703-35-01
Current through all regulations passed and filed through September 16, 2024
(A) Except as provided in paragraph (B) of this rule, each person required to file a severance tax return shall file such return and remit payment of the tax liability as follows:
(1) The returns shall
be filed electronically by using the Ohio business gateway as defined in
Chapter
718. of the
Revised Code;
(2) The payment shall
be made electronically by using the Ohio business gateway or made in the manner
prescribed by rules adopted by the treasurer of state under section
113.061 of the Revised
Code.
(B)
(1) Any person may apply to the tax
commissioner to be excused from the requirement to file and pay electronically
under paragraph (A) of this rule. If a form is prescribed by the commissioner
for such purpose, which shall be posted on the department of taxation's web
site, the person shall complete such form.
(2) The commissioner will notify the person
in writing of the commissioner's decision. Unless an earlier date is specified
in the notice, the excuse shall continue to apply until revoked in writing by
the commissioner. The denial or revocation of an excuse under this paragraph is
not a final determination of the commissioner and is not subject to further
appeal.
(C) A taxpayer must file a return and make a payment electronically beginning with the return for the severance of natural resources occurring in calendar quarters beginning on or after January 1, 2014.
(D) Nothing in this rule affects any person's obligation to timely file all returns and timely pay all amounts required by section 1509.50 or Chapter 5749. of the Revised Code.
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