Ohio § 5703.37

§ 5703.37.

(A)(1) Except as provided in division (B) of this section, whenever service of a notice

or order is required in the manner provided in this section, a copy of the notice

or order shall be served upon the person affected thereby either by personal service,

by certified mail, or by a delivery service authorized under section 5703.056 of the Revised Code that notifies the tax commissioner of the date of delivery. (2) In lieu of serving a copy of a notice or order through one of the means provided

in division (A)(1) of this section, the commissioner may serve a notice or order upon

the person affected thereby through alternative means as provided in this section,

including, but not limited to, delivery by secure electronic mail as provided in division

(F) of this section or by ordinary mail.  Delivery by such means satisfies the requirements for delivery under this section. (B)(1)(a) If certified or ordinary mail is returned because of an undeliverable address, the

commissioner shall first utilize reasonable means to ascertain a new last known address,

including the use of a change of address service offered by the United States postal

service or an authorized delivery service under section 5703.056 of the Revised Code .  If, after using reasonable means, the commissioner is unable to ascertain a new

last known address, the assessment is final for purposes of section 131.02 of the Revised Code sixty days after the notice or order is first returned to the commissioner, and the

commissioner shall certify the notice or order, if applicable, to the attorney general

for collection under section 131.02 of the Revised Code . (b) Notwithstanding certification to the attorney general under division (B)(1)(a) of

this section, once the commissioner or attorney general, or the designee of either,

makes an initial contact with the person to whom the notice or order is directed,

the person may protest an assessment by filing a petition for reassessment within

sixty days after the initial contact.  The certification of an assessment under division (B)(1)(a) of this section is prima-facie

evidence that delivery is complete and that the notice or order is served. (2) If mailing of a notice or order by certified or ordinary mail is returned for some

cause other than an undeliverable address or if a person does not access an electronic

notice or order within the time provided in division (F) of this section, the commissioner

shall resend the notice or order by ordinary mail.  The notice or order shall show the date the commissioner sends the notice or order

and include the following statement: “This notice or order is deemed to be served on the addressee under applicable law

ten days from the date this notice or order was mailed by the commissioner as shown

on the notice or order, and all periods within which an appeal may be filed apply

from and after that date.” Unless the mailing is returned because of an undeliverable address, the mailing of

that information is prima-facie evidence that delivery of the notice or order was

completed ten days after the commissioner resent the notice or order by ordinary mail

and that the notice or order was served. If the mailing is subsequently returned because of an undeliverable address, the commissioner

shall proceed under division (B)(1)(a) of this section.  A person may challenge the presumption of delivery and service under this division

in accordance with division (C) of this section. (C)(1) A person disputing the presumption of delivery and service under division (B) of

this section bears the burden of proving by a preponderance of the evidence that the

address to which the notice or order was sent was not an address with which the person

was associated at the time the commissioner originally mailed the notice or order.  For the purposes of this section, a person is associated with an address at the

time the commissioner originally mailed the notice or order if, at that time, the

person was residing, receiving legal documents, or conducting business at the address;

 or if, before that time, the person had conducted business at the address and, when

the notice or order was mailed, the person's agent or the person's affiliate was conducting

business at the address.  For the purposes of this section, a person's affiliate is any other person that,

at the time the notice or order was mailed, owned or controlled at least twenty per

cent, as determined by voting rights, of the addressee's business. (2) If the person elects to protest an assessment certified to the attorney general for

collection, the person must do so within sixty days after the attorney general's initial

contact with the person.  The attorney general may enter into a compromise with the person under sections 131.02 and 5703.06 of the Revised Code if the person does not file a petition for reassessment with the commissioner. (D) Nothing in this section prohibits the commissioner or the commissioner's designee

from delivering a notice or order by personal service. (E) Collection actions taken pursuant to section 131.02 of the Revised Code upon any assessment being challenged under division (B)(1)(b) of this section shall

be stayed upon the pendency of an appeal under this section.  If a petition for reassessment is filed pursuant to this section on a claim that

has been certified to the attorney general for collection, the claim shall be uncertified. (F)(1) The commissioner may serve a notice or order upon the person affected by the notice

or order or that person's authorized representative through secure electronic means

associated with the person's or representative's last known address, but only with

the person's consent.  The commissioner must inform the recipient, electronically or by mail, that a notice

or order is available for electronic review and provide instructions to access and

print the notice or order.  The types of electronic notification the commissioner may use include electronic

mail, text message, or any other form of electronic communication.  The recipient's electronic access of the notice or order satisfies the requirements

for delivery under this section.  If the recipient fails to access the notice or order electronically within ten business

days, then the commissioner shall inform the recipient a second time, electronically

or by mail, that a notice or order is available for electronic review and provide

instructions to access and print the notice or order.  If the recipient fails to access the notice or order electronically within ten business

days of the second notification, the notice or order shall be served upon the person

through the means provided in division (B)(2) of this section. (2) The tax commissioner shall establish a system to issue notification of assessments

to taxpayers through secure electronic means. (G) As used in this section: (1) “ Last known address ” means the address the department has at the time the document is originally sent

by certified or ordinary mail, or any address the department can ascertain using reasonable

means such as the use of a change of address service offered by the United States

postal service or an authorized delivery service under section 5703.056 of the Revised Code .  For documents sent by secure electronic means, “ last known address ” means an electronic mode of communication that is identified on a form prescribed

by the commissioner for such purpose or that is associated with the person or the

authorized representative of the person as of the date the notification was sent on

the Ohio business gateway, as defined in section 718.01 of the Revised Code , or another electronic filing or payment system prescribed by the commissioner. (2) “ Undeliverable address ” means an address to which the United States postal service or an authorized delivery

service under section 5703.056 of the Revised Code is not able to deliver a notice or order, except when the reason for nondelivery

is because the addressee fails to acknowledge or accept the notice or order.