Ohio Code § 5726.30

§ 5726.30.

(A) The tax commissioner shall refund amounts imposed under this chapter that a person

overpaid, paid illegally or erroneously, or paid on an illegal or erroneous assessment.  The person shall file an application for refund with the tax commissioner, on the

form prescribed by the commissioner, within four years after the date of the illegal

or erroneous payment, or within any additional period allowed under division (B) of section 5726.20 of the Revised Code .  The applicant shall provide the amount of the requested refund along with the claimed

reasons for, and documentation to support, the issuance of a refund. For purposes of this division, a payment that an applicant made before the due date

for filing the report to which the payment relates shall be deemed to have been made

on the due date of the report. (B) Upon the filing of a refund application, the tax commissioner shall determine the

amount of 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 under 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 . (C)(1) Except as provided in division (C)(2) of this section, interest on a refund applied

for under this section, computed at the rate provided for in section 5703.47 of the Revised Code , shall be allowed from the later of the date the amount was paid or the date the

payment was due until the refund is paid. (2) No interest shall be allowed under this section on an amount refunded to a person

to the extent that the refund results from the allowance of a refundable credit against

the tax imposed by section 5726.02 of the Revised Code .