Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-7 - Income Tax
Section 5703-7-02 - Applications for personal income tax refunds
Universal Citation: OH Admin Code 5703-7-02
Current through all regulations passed and filed through September 16, 2024
(A) An application for refund under section 5747.11 of the Revised Code shall include any of the following:
(1) An
annual return, or amended annual return,
filed pursuant
to Chapter 5747. of the Revised Code to the extent that the facts and figures
contained on such return result in an overpayment; or
(2) Any other form prescribed by the tax
commissioner specifically for the purpose of requesting a refund of a tax
imposed by section 5733.41 or Chapter 5747. of the
Revised Code.
(B) Nothing contained herein shall prohibit the commissioner from any subsequent action or review authorized by Chapter 5747. of the Revised Code, notwithstanding the initial determination of the amount of tax liability or the subsequent payment of such refund claims.
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