Ohio Code § 4307.05
Ohio Code § 4307.05. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 4307.05.
(A) The tax commissioner shall refund to persons required to pay the tax levied under section 4301.42 , 4301.421 , 4301.424 , 4301.43 , 4301.432 , 4303.33 , or 4305.01 of the Revised Code amounts 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 three years from the date of the illegal or erroneous
payment. On the filing of the application, the commissioner shall determine the amount of the
refund to which the applicant is entitled. 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 section 5703.052 of the Revised Code . If the amount is less than that claimed, the commissioner shall proceed in accordance
with section 5703.70 of the Revised Code . (B) The holder of a B-3 permit is entitled to a refund of the actual amount of tax paid
on wine sold for sacramental purposes, upon the conditions that the permit holder
make affidavit that the wine was so sold, that the tax had been paid on the wine,
and that the permit holder furnish both of the following: (1) A written acknowledgment from the purchaser that the purchaser has received the wine
and that the price paid did not include the tax; (2) The name and address of the purchaser. Application for a refund shall be made as an application for refund of amounts erroneously
paid and shall be subject to the requirements and procedures of division (A) of this
section. On the filing of the application, the commissioner shall determine the amount of
refund due and certify that amount to the director of budget and management and treasurer
of state for payment from the tax refund fund. When a refund is granted for payment of an illegal or erroneous assessment issued
by the commissioner, the refund shall include interest on the amount of the refund
from the date of the overpayment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 4307.05
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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