Ohio § 5703.70

§ 5703.70.

(A) On the filing of an application for refund under section 718.91 , 3734.905 , 4307.05 , 4307.07 , 5726.30 , 5727.28 , 5727.91 , 5728.061 , 5733.12 , 5735.122 , 5735.13 , 5735.14 , 5735.141 , 5735.142 , 5735.18 , 5736.08 , 5739.07 , 5739.104 , 5741.10 , 5743.05 , 5743.53 , 5747.11 , 5749.08 , 5751.08 , or 5753.06 of the Revised Code , or an application for compensation under section 5739.061 of the Revised Code , if the tax commissioner determines that the amount of the refund or compensation

to which the applicant is entitled is less than the amount claimed in the application,

the commissioner shall give the applicant written notice electronically or by ordinary

mail of the amount.  If sent by ordinary mail, the notice shall be sent to the address shown on the application

unless the applicant notifies the commissioner of a different address.  If sent electronically, the notice shall be sent to the person or the person's authorized

representative through secure electronic means associated with the person's or representative's

last known electronic mail address, but only with the person's consent.  The applicant shall have sixty days from the date the commissioner electronically

sends or mails the notice to provide additional information to the commissioner or

request a hearing, or both. (B) If the applicant neither requests a hearing nor provides additional information to

the tax commissioner within the time prescribed by division (A) of this section, the

commissioner shall take no further action, and the refund or compensation amount denied

becomes final. (C)(1) If the applicant requests a hearing within the time prescribed by division (A) of

this section, the tax commissioner shall assign a time and place for the hearing and

notify the applicant of such time and place, but the commissioner may continue the

hearing from time to time, as necessary.  After the hearing, the commissioner may make such adjustments to the refund or compensation

as the commissioner finds proper, and shall issue a final determination thereon. (2) If the applicant does not request a hearing, but provides additional information,

within the time prescribed by division (A) of this section, the commissioner shall

review the information, make such adjustments to the refund or compensation as the

commissioner finds proper, and issue a final determination thereon.  The commissioner may review such information and make such adjustments as many times

as the commissioner finds proper before the issuance of a final determination. (3) If the applicant requests a hearing and provides additional information within the

time prescribed by division (A) of this section, the commissioner may review the information

and make such adjustments to the refund or compensation as the commissioner finds

proper.  The commissioner may review such information and make such adjustments as many times

as the commissioner finds proper before the issuance of a final determination. The commissioner shall assign a time and place for the hearing and notify the applicant

of such time and place, but the commissioner may continue the hearing from time to

time, as necessary.  After the hearing, the commissioner may make any additional adjustments to the refund

or compensation as the commissioner finds proper and shall issue a final determination

thereon. (4) The commissioner shall serve a copy of the final determination made under division

(C)(1), (2), or (3) of this section on the applicant in the manner provided in section 5703.37 of the Revised Code , and the decision is final, subject to appeal under section 5717.02 of the Revised Code . (D) The tax commissioner shall certify 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 , the amount of the refund to be refunded under division (B) or (C) of this section.  The commissioner also shall certify to the director and treasurer of state for payment

from the general revenue fund the amount of compensation to be paid under division

(B) or (C) of this section.