Ohio Code § 5733.261
Ohio Code § 5733.261. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5733.261.
(A) As used in this section, “ qualifying refund overpayment ” means an amount received by a taxpayer in excess of a refund or request for payment
claimed or made by or on behalf of the taxpayer on a return, report, or other document
filed with the tax commissioner. (B) A taxpayer is not liable for any interest or penalty with respect to the repayment
of a qualifying refund overpayment if the taxpayer pays the entire amount of the overpayment
to the tax commissioner not later than thirty days after the taxpayer receives an
assessment for it. If the taxpayer does not pay the entire amount of the overpayment to the commissioner
within the time prescribed by this section, interest shall accrue on the amount of
the deficiency pursuant to section 5733.11 of the Revised Code from the day the commissioner issues the assessment until the deficiency is paid.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5733.261
- 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:
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Common questions
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