Ohio § 4307.05
Full text of Ohio Ohio Revised Code § 4307.05, with citation guidance and answers to common questions.
§ 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 .
Frequently Asked Questions About Ohio § 4307.05
What does Ohio Revised Code § 4307.05 cover?
Section 4307.05 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 4307.05?
A common citation format is "Ohio Revised Code § 4307.05" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 4307.05 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.