Ohio Code § 5703.053
Ohio Code § 5703.053. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5703.053.
As used in this section, “ postal service ” means the United States postal service. An application to the tax commissioner for a tax refund under section 4307.05 , 4307.07 , 718.91 , 5726.30 , 5727.28 , 5727.91 , 5728.061 , 5735.122 , 5735.13 , 5735.14 , 5735.141 , 5735.142 , 5736.08 , 5739.07 , 5741.10 , 5743.05 , 5743.53 , 5745.11 , 5749.08 , or 5751.08 of the Revised Code or division (B) of section 5703.05 of the Revised Code , or a fee refunded under section 3734.905 of the Revised Code , that is received after the last day for filing under such section shall be considered
to have been filed in a timely manner if: (A) The application is delivered by the postal service and the earliest postal service
postmark on the cover in which the application is enclosed is not later than the last
day for filing the application; (B) The application is delivered by the postal service, the only postmark on the cover
in which the application is enclosed was affixed by a private postal meter, the date
of that postmark is not later than the last day for filing the application, and the
application is received within seven days of such last day; or (C) The application is delivered by the postal service, no postmark date was affixed
to the cover in which the application is enclosed or the date of the postmark so affixed
is not legible, and the application is received within seven days of the last day
for making the application.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5703.053
- 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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What subject does Ohio Revised Code § 5703.053 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
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