Ohio Code § 5703.056

§ 5703.056.

(A) As used in any section of the Revised Code that permits the tax commissioner to use

certified mail or personal service or that requires or permits a payment to be made

or a document to be submitted to the tax commissioner or the board of tax appeals

by mail or personal service, and as used in any section of Chapter 718., 3734., 3769.,

4303., or 4305. or Title LVII of the Revised Code that requires or permits a payment

to be made or a document to be submitted to the treasurer of state by mail: (1) “ Certified mail ,” “ express mail ,” “ United States mail ,” “ United States postal service ,” and similar terms include any delivery service authorized pursuant to division

(B) of this section. (2) “ Postmark date ,” “ date of postmark ,” and similar terms include the date recorded and marked in the manner described

in division (B)(3) of this section. (B) The tax commissioner may authorize the use of a delivery service for the delivery

of any payment or document described in division (A) of this section if the commissioner

finds that all of the following apply to the delivery service: (1) It is available to the general public. (2) It is at least as timely and reliable on a regular basis as the United States postal

service. (3) It meets any other criteria that the tax commissioner may by rule prescribe. (C) In any section of the Revised Code referring to the date any payment or document

is received by the tax commissioner by mail, personal service, or electronically or

by a person receiving a document or payment from the tax commissioner by mail, the

payment or document shall be considered to be received on one of the following dates,

as applicable, except as provided in section 5703.053 or 5703.37 of the Revised Code : (1) For a document or payment sent by certified mail, express mail, United States mail,

foreign mail, or a delivery service authorized for use under division (B) of this

section, the date of the postmark placed by the postal or delivery service on the

sender's receipt or, if the sender was not issued a postmarked sender's receipt, the

date of the postmark placed by the postal or delivery service on the package containing

the payment or document. (2) For personal service to the tax commissioner, the date the payment or document is

received in any of the tax commissioner's offices during business hours. (3) For a document filed or sent electronically or a payment made electronically, the

date on the timestamp assigned by the first electronic system receiving that payment

or document. (D) As used in divisions (A) and (C) of this section “ electronically ” includes by facsimile, if applicable.