Ohio § 5703.052

§ 5703.052.

(A) There is hereby created in the state treasury the tax refund fund, from which refunds

shall be paid for amounts illegally or erroneously assessed or collected, or for any

other reason overpaid, with respect to taxes levied by Chapter 3796., 4301., 4305.,

5726., 5728., 5729., 5731., 5733., 5735., 5736., 5739., 5741., 5743., 5747., 5748.,

5749., 5751., or 5753. and sections 3737.71 , 3905.35 , 3905.36 , 4303.33 , 5707.03 , 5725.18 , 5727.28 , 5727.38 , 5727.81 , and 5727.811 of the Revised Code .  Refunds for fees levied under sections 3734.90 to 3734.9014 of the Revised Code , wireless 9-1-1 charges imposed under section 128.40 of the Revised Code , next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code , or any penalties assessed with respect to such fees or charges, that are illegally

or erroneously assessed or collected, or for any other reason overpaid, also shall

be paid from the fund.  Refunds for amounts illegally or erroneously assessed or collected by the tax commissioner,

or for any other reason overpaid, that are due under section 1509.50 of the Revised Code shall be paid from the fund.  Refunds for amounts illegally or erroneously assessed or collected by the commissioner,

or for any other reason overpaid to the commissioner, under sections 718.80 to 718.95 of the Revised Code shall be paid from the fund.  However, refunds for amounts illegally or erroneously assessed or collected by the

commissioner, or for any other reason overpaid to the commissioner, with respect to

taxes levied under section 5739.101 of the Revised Code shall not be paid from the tax refund fund, but shall be paid as provided in section 5739.104 of the Revised Code . (B)(1) Upon certification by the tax commissioner to the treasurer of state of a tax refund,

a wireless 9-1-1 charge refund, a next generation 9-1-1 access fee refund, or another

amount refunded, or by the superintendent of insurance of a domestic or foreign insurance

tax refund, the treasurer of state shall place the amount certified to the credit

of the fund.  The certified amount transferred shall be derived from the receipts of the same

tax, fee, wireless 9-1-1 charge, next generation 9-1-1 access fee, or other amount

from which the refund arose. (2) When a refund is for a tax, fee, wireless 9-1-1 charge, next generation 9-1-1 access

fee, or other amount that is not levied by the state or that was illegally or erroneously

distributed to a taxing jurisdiction, the tax commissioner shall recover the amount

of that refund from the next distribution of that tax, fee, wireless 9-1-1 charge,

next generation 9-1-1 access fee, or other amount that otherwise would be made to

the taxing jurisdiction.  If the amount to be recovered would exceed twenty-five per cent of the next distribution

of that tax, fee, wireless 9-1-1 charge, next generation 9-1-1 access fee, or other

amount, the commissioner may spread the recovery over more than one future distribution,

taking into account the amount to be recovered and the amount of the anticipated future

distributions.  In no event may the commissioner spread the recovery over a period to exceed seventy-two

months.