Ohio § 5725.222

§ 5725.222.

(A) An application to refund to a domestic insurance company any taxes imposed by section 3737.71 of the Revised Code or amounts imposed under this chapter that are overpaid, paid illegally or erroneously,

or paid on any illegal, erroneous, or excessive assessment, with interest thereon

as provided by section 5725.221 of the Revised Code , shall be filed with the superintendent of insurance, on the form prescribed by the

superintendent, within three years after the date of the illegal, erroneous, or excessive

payment.  No refund shall be allowed unless an application has been filed in accordance with

this section.  The time limit imposed under this division may be extended if both the domestic

insurance company and the superintendent of insurance agree in writing to the extension. (B) Except as otherwise provided in this division, the superintendent may make an assessment

against a domestic insurance company for any deficiency for the period for which a

report, tax return, or tax payment is due for any taxes imposed by section 3737.71 of the Revised Code or this chapter, based on any information in the superintendent's possession.  No assessment shall be made against a domestic insurance company more than three

years after the later of the final date the report, tax return, or tax payment subject

to the assessment was required to be filed or paid, or the date the report or tax

return was filed, provided that there shall be no bar if the domestic insurance company

failed to file the required report or tax return or if the deficiency results from

fraud or any felonious act.  The time limit may be extended if both the domestic insurance company and the superintendent

agree in writing to the extension.  For the purposes of this division, an assessment is made on the date the notification

of the assessment is sent by the department of insurance or the date of an invoice

for the assessment from the treasurer of state, whichever is earlier.