Ohio § 5739.104
Full text of Ohio Ohio Revised Code § 5739.104, with citation guidance and answers to common questions.
§ 5739.104.
The tax commissioner shall refund to a person subject to a tax under section 5739.101 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 commissioner, on a form prescribed
by the commissioner, within four years from the date of the illegal or erroneous payment,
except where the person subject to the tax waives the time limitation under division (C) of section 5739.16 of the Revised Code , in which case the four-year refund limitation shall be extended for the same period
of time as the waiver. On the filing of an application for a refund, 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 treasurer of state for payment from the current resort area excise tax
receipts of the municipal corporation or township from which the refund is due. If the amount is less than that claimed, the commissioner shall proceed in accordance
with section 5703.70 of the Revised Code . If a refund is granted for payment of an illegal or erroneous assessment issued by
the commissioner, the refund shall include interest computed at the rate per annum
prescribed under section 5703.47 of the Revised Code .
Frequently Asked Questions About Ohio § 5739.104
What does Ohio Revised Code § 5739.104 cover?
Section 5739.104 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 § 5739.104?
A common citation format is "Ohio Revised Code § 5739.104" (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 § 5739.104 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.