Ohio § 5727.91

§ 5727.91.

(A) The treasurer of state shall refund the amount of tax paid under section 5727.81 or 5727.811 of the Revised Code that was paid illegally or erroneously, or paid on an illegal or erroneous assessment,

or any penalty assessed with respect to such taxes.  A natural gas distribution company, an electric distribution company, or a self-assessing

purchaser shall file an application for a refund 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 certify that

amount to the treasurer of state for payment 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 . 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 distribution company or an electric distribution 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 the 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.  If the natural gas distribution company or electric distribution company has more

than one such debt, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code shall be satisfied first.  This section applies only to debts that have become final. (C)(1) Any electric distribution company that can substantiate to the tax commissioner that

the tax imposed by section 5727.81 of the Revised Code was paid on electricity distributed via wires and consumed at a location outside

of this state may claim a refund in the manner and within the time period prescribed

in division (A) of this section. (2) Any natural gas distribution company that can substantiate to the tax commissioner

that the tax imposed by section 5727.811 of the Revised Code was paid on natural gas distributed via its facilities and consumed at a location

outside of this state may claim a refund in the manner and within the time period

prescribed in division (A) of this section. (3) If the commissioner certifies a refund based on an application filed under division

(C)(1) or (2) of this section, 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. (D) Before a refund is issued under this section or section 5703.70 of the Revised Code , a natural gas company or an electric distribution company shall certify, as prescribed

by the tax commissioner, that it either did not include the tax imposed by section 5727.81 of the Revised Code in the case of an electric distribution company, or the tax imposed by section 5727.811 of the Revised Code in the case of a natural gas distribution company, in its distribution charge to

its customer upon which a refund of the tax is claimed, or it has refunded or credited

to the customer the excess distribution charge related to the tax that was erroneously

included in the customer's distribution charge.