Ohio § 5736.08

§ 5736.08.

(A) An application for refund to the taxpayer of amounts imposed under this chapter that

are overpaid, paid illegally or erroneously, or paid on any illegal or erroneous assessment

shall be filed by the taxpayer with the tax commissioner, on the form prescribed by

the commissioner, within four years after the date of the illegal or erroneous payment,

or within any additional period allowed under division (F) of section 5736.09 of the Revised Code .  The applicant shall provide the amount of the requested refund along with the claimed

reasons for, and documentation to support, the issuance of a refund. (B) On the filing of the refund 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 the

amount to the director of budget and management and treasurer of state for payment

from the tax refund fund created 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 . (C) Interest on a refund applied for under this section, computed at the rate provided

for in section 5703.47 of the Revised Code , shall be allowed from the later of the date the amount was paid or when the payment

was due. (D) Except as provided in section 5736.081 of the Revised Code , the commissioner may provide for the crediting against tax due for a tax period

the amount of any refund due the taxpayer under this chapter for a preceding tax period.