Ohio § 5727.28

§ 5727.28.

(A) The tax commissioner shall refund to a natural gas company or combined company subject

to the tax imposed by section 5727.24 of the Revised Code amounts paid illegally or erroneously, or paid on an illegal or erroneous assessment.  Applications for a refund shall be filed with the tax commissioner, on a form prescribed

by the commissioner, within four years of the illegal or erroneous payment. On the filing of the application, the commissioner shall determine the amount of refund

to which the applicant is entitled.  If the amount is not less than that claimed, the commissioner shall issue the refund

from the tax refund fund under section 5703.052 of the Revised Code .  If the amount is less than that claimed, the commissioner shall proceed in accordance

with section 5703.70 of the Revised Code . If the application for refund is for payment of an illegal or erroneous assessment,

the commissioner shall include in the certified amount interest calculated at the

rate per annum prescribed by section 5703.47 of the Revised Code from the date of overpayment to the date of the commissioner's certification. (B) If a natural gas company or combined company entitled to a refund under this section,

or section 5703.70 of the Revised Code , is indebted to the state for any tax or fee administered by the tax commissioner

that is paid to the state, or any charge, penalty, or interest arising from such a

tax or fee, the amount refundable may be applied in satisfaction of that debt.  If the amount refundable is less than the amount of the debt, it may be applied

in partial satisfaction of the debt.  If the amount refundable is greater than the amount of the debt, the amount remaining

after satisfaction of the debt shall be refunded. (C) In lieu of granting a refund under division (A) or (B) of this section, the tax commissioner

may allow a natural gas company or combined company to claim a credit of the amount

of the tax refund on the return for the period during which the tax became refundable.  The commissioner may require the company to submit information to support a claim

for a credit under this division, and the commissioner may disallow the credit if

the information is not provided.