Ohio § 5726.33

§ 5726.33.

(A) As used in this section, “ qualifying refund overpayment ” means an amount received by a taxpayer in excess of a refund claimed or a request

for payment made by the reporting person for the taxpayer on a return, report, or

other document filed with the tax commissioner. (B) A taxpayer is not liable for any interest or penalty with respect to the repayment

of a qualifying refund overpayment if the reporting person for the taxpayer pays the

entire amount of the qualifying refund overpayment to the commissioner not later than

thirty days after the taxpayer receives an assessment for the amount.  If the reporting person does not pay the entire amount of the overpayment to the

commissioner within the time prescribed by this section, interest shall accrue on

the amount of the deficiency pursuant to section 5726.32 of the Revised Code from the date the commissioner issues the assessment until the date the deficiency

is paid.