Ohio § 5725.22

§ 5725.22.

(A) The treasurer of state shall maintain a list of taxes levied by section 5725.18 of the Revised Code and certified for assessment by the superintendent of insurance pursuant to section 5725.20 of the Revised Code . (B) The treasurer of state shall collect, and the taxpayer shall pay, all taxes levied

under section 5725.18 of the Revised Code and any interest applicable thereto.  Payments may be made electronically or by any other means authorized by the treasurer

of state.  Whenever the superintendent of insurance submits an electronic call for data, the

treasurer of state shall electronically submit to the superintendent the data requested,

including the amount of taxes collected and the name of the domestic insurance company

from whom collected.  The treasurer of state may adopt rules concerning the methods and timeliness of

payments under this division. (C) Each tax bill issued pursuant to this section shall separately reflect the taxes

due, interest, if any, due date, and any other information considered necessary.  The last day on which payment may be made without penalty shall be the fifteenth

day of June, unless that day is not a business day as defined in section 5709.40 of the Revised Code , in which case the payment may be made on the next business day.  The treasurer of state shall issue the tax bill to the taxpayer electronically through

the department of insurance's web site. The treasurer of state shall refund taxes as provided in this section, but no refund

shall be made to a taxpayer having a delinquent claim certified pursuant to this section

that remains unpaid.  The treasurer of state may consult the attorney general regarding such claims.  Refunds shall be paid from the tax refund fund created by section 5703.052 of the Revised Code . (D)(1) Unless an exigency exists, the treasurer of state shall issue a tax bill within twenty

days after receipt of an assessment certified by the superintendent of insurance under section 5725.20 of the Revised Code , but if such assessment reflects a late filed tax return, the treasurer of state

shall add interest as provided in division (A) of section 5725.221 of the Revised Code and issue a tax bill.  In the case of an exigency, the treasurer of state shall issue the tax bill as soon

as possible and may extend the due date for payment of the tax prescribed by division

(C) of this section. (2) After receipt of any amended or final assessment of taxes received from the superintendent

of insurance pursuant to section 5725.20 of the Revised Code , the treasurer of state shall ascertain the difference between the total taxes computed

on such assessment and the total taxes computed on the most recent assessment certified

for the same tax year.  If the difference is a deficiency, the treasurer of state shall add interest as

provided in division (B)(1) of section 5725.221 of the Revised Code and issue a tax bill, with payment due thirty days after the date of the bill is

issued.  If the difference is an excess, the treasurer of state shall add interest as provided

in division (B)(2) of section 5725.221 of the Revised Code and certify the name of the taxpayer and the amount to be refunded to the director

of budget and management for payment to the taxpayer.  If the taxpayer has a deficiency for one tax year and an excess for another tax

year, or any combination thereof for more than two tax years, the treasurer of state

may determine the net result after adding interest, if applicable, and, depending

on such result, proceed to issue a tax bill or certify a refund. (E) If a taxpayer fails to pay all taxes and interest, if any, on or before the due date

shown on the tax bill issued by the treasurer of state, the treasurer of state shall

add a penalty equal to five hundred dollars for each month the taxpayer fails to pay

all taxes and interest due.  The treasurer of state may add an additional penalty, not to exceed ten per cent

of the taxes and interest due, if the taxpayer fails to demonstrate that the taxpayer

made a good faith effort to pay all taxes and interest on or before the due date shown

on the tax bill.  The treasurer of state shall prepare a delinquent claim for each tax bill on which

penalties were added and certify such claims to the attorney general for collection.  The attorney general shall transmit a copy of each claim certified by the treasurer

of state to the superintendent of insurance.  For each claim certified by the treasurer of state, the attorney general shall proceed

to collect the delinquent taxes, penalties, and interest thereon in the manner prescribed

by law.