Ohio § 5745.14

§ 5745.14.

(A) If any of the facts, figures, computations, or attachments required in a taxpayer's

report to determine the tax due a municipal corporation must be altered as the result

of an adjustment to the taxpayer's federal income tax return, whether the adjustment

is initiated by the taxpayer, the internal revenue service, or the tax commissioner,

and such alteration affects the taxpayer's tax liability to a municipal corporation,

the taxpayer shall file an amended report with the tax commissioner in such form as

the commissioner requires.  The amended report shall be filed not later than one year after the adjustment has

been agreed to or finally determined. (B) In the case of an underpayment, the amended report shall be accompanied by payment

of an additional tax and interest due and is a report subject to assessment under section 5745.12 of the Revised Code for the purpose of assessing any additional tax due under this division, together

with any applicable penalty and interest.  It shall not reopen those facts, figures, computations, or attachments from a previously

filed report no longer subject to assessment that are not affected, either directly

or indirectly, by the adjustment to the taxpayer's federal income tax return. (C) In the case of an overpayment, an application for refund may be filed under section 5745.11 of the Revised Code within the one-year period prescribed for filing the amended report even if it is

filed beyond the period prescribed by that section, if it otherwise conforms to the

requirements of such section.  An application filed under this division shall claim refund of overpayments resulting

from alterations to only those facts, figures, computations, or attachments required

in the taxpayer's report that are affected, either directly or indirectly, by the

adjustment to the taxpayer's federal income tax return unless it is also filed within

the time prescribed by section 5745.11 of the Revised Code .  It shall not reopen those facts, figures, computations, or attachments that are

not affected, either directly or indirectly, by the adjustment to the taxpayer's federal

income tax return.