Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-39 - Replacement Tire Fee Returns
Section 5703-39-01 - Replacement tire fee returns and payments to be made electronically
Universal Citation: OH Admin Code 5703-39-01
Current through all regulations passed and filed through September 16, 2024
(A) Except as provided in paragraph (B) of this rule, each person filing a replacement tire fee return shall file such return and remit payment of the fee electronically by using the Ohio business gateway as defined in section 718.01 of the Revised Code, or by any other means prescribed by the tax commissioner for the filing of such return or payment of such fee.
(B)
(1) Any
person may apply to the commissioner to be excused from filing and paying
electronically under paragraph (A) of this rule. If a form is prescribed by the
commissioner for such purpose, the form will be posted on the
department of taxation's web site
and the person should complete
such form to apply to be excused from filing and paying
electronically.
(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
will
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) Nothing in this rule affects any person's obligation to timely file all returns and timely pay all amounts prescribed by section 3734.904 of the Revised Code.
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