Ohio § 5703.053
Full text of Ohio Ohio Revised Code § 5703.053, with citation guidance and answers to common questions.
§ 5703.053.
As used in this section, “ postal service ” means the United States postal service. An application to the tax commissioner for a tax refund under section 4307.05 , 4307.07 , 718.91 , 5726.30 , 5727.28 , 5727.91 , 5728.061 , 5735.122 , 5735.13 , 5735.14 , 5735.141 , 5735.142 , 5736.08 , 5739.07 , 5741.10 , 5743.05 , 5743.53 , 5745.11 , 5749.08 , or 5751.08 of the Revised Code or division (B) of section 5703.05 of the Revised Code , or a fee refunded under section 3734.905 of the Revised Code , that is received after the last day for filing under such section shall be considered
to have been filed in a timely manner if: (A) The application is delivered by the postal service and the earliest postal service
postmark on the cover in which the application is enclosed is not later than the last
day for filing the application; (B) The application is delivered by the postal service, the only postmark on the cover
in which the application is enclosed was affixed by a private postal meter, the date
of that postmark is not later than the last day for filing the application, and the
application is received within seven days of such last day; or (C) The application is delivered by the postal service, no postmark date was affixed
to the cover in which the application is enclosed or the date of the postmark so affixed
is not legible, and the application is received within seven days of the last day
for making the application.
Frequently Asked Questions About Ohio § 5703.053
What does Ohio Revised Code § 5703.053 cover?
Section 5703.053 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 § 5703.053?
A common citation format is "Ohio Revised Code § 5703.053" (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 § 5703.053 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.