Ohio § 5733.261
Full text of Ohio Ohio Revised Code § 5733.261, with citation guidance and answers to common questions.
§ 5733.261.
(A) As used in this section, “ qualifying refund overpayment ” means an amount received by a taxpayer in excess of a refund or request for payment
claimed or made by or on behalf of 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 taxpayer pays the entire amount of the overpayment
to the tax commissioner not later than thirty days after the taxpayer receives an
assessment for it. If the taxpayer 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 5733.11 of the Revised Code from the day the commissioner issues the assessment until the deficiency is paid.
Frequently Asked Questions About Ohio § 5733.261
What does Ohio Revised Code § 5733.261 cover?
Section 5733.261 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5733.261?
A common citation format is "Ohio Revised Code § 5733.261" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5733.261 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.