Ohio § 5747.026

§ 5747.026.

(A) For taxable years beginning on or after January 1, 2002, each member of the national

guard and each member of a reserve component of the armed forces of the United States

called to active duty pursuant to an executive order issued by the president of the

United States or an act of the congress of the United States may apply to the tax

commissioner for both an extension for filing of the return and an extension of time

for payment of taxes required under this chapter and under Chapter 5748. of the Revised

Code during the period of the member's duty service and for sixty days thereafter.  The application shall be filed on or before the sixtieth day after the member's

duty terminates.  An applicant shall provide such evidence as the tax commissioner considers necessary

to demonstrate eligibility for the extension. (B)(1) If the tax commissioner ascertains that an applicant is qualified for an extension

under this section, the tax commissioner shall enter into a contract with the applicant

for the payment of the tax in installments that begin on the sixty-first day after

the applicant's active duty terminates.  Except as provided in division (B)(3) of this section, the tax commissioner may

prescribe such contract terms as the tax commissioner considers appropriate.  If the amount owed is two thousand four hundred dollars or less, the contract shall

be for not longer than twelve months.  If the amount owed is more than two thousand four hundred dollars, the contract

shall be for not longer than twenty-four months. (2) If the tax commissioner ascertains that an applicant is qualified for an extension

under this section, the applicant shall neither be required to file any return, report,

or other tax document nor be required to pay any tax otherwise due under this chapter

and Chapter 5748. of the Revised Code before the sixty-first day after the applicant's

active duty terminates. (3) Taxes paid pursuant to a contract entered into under division (B)(1) of this section

are not delinquent.  The tax commissioner shall not require any payments of penalties, interest penalties,

or interest in connection with those taxes for the extension period. (C)(1) Nothing in this division denies to any person described in this division the application

of divisions (A) and (B) of this section. (2)(a) A qualifying taxpayer who is eligible for an extension under the Internal Revenue

Code shall receive both an extension of time in which to file any return, report,

or other tax document described in this chapter and an extension of time in which

to make any payment of taxes required under this chapter and Chapter 5748. of the

Revised Code.  The length of any extension granted under division (C)(2)(a) of this section shall

be equal to the length of the corresponding extension that the taxpayer receives under

the Internal Revenue Code.  As used in this section, “ qualifying taxpayer ” means a member of the national guard, or a member of the reserve component of the

armed forces of the United States, who is called to active duty pursuant to either

an executive order issued by the president of the United States or an act of the congress

of the United States. (b) Taxes whose payment is extended in accordance with division (C)(2)(a) of this section

are not delinquent during the extension period.  The tax commissioner shall not require any payment of penalties, interest penalties,

or interest in connection with those taxes for the extension period.  The tax commissioner shall not include any period of extension granted under division

(C)(2)(a) of this section in calculating the penalty, interest penalty, or interest

due on any unpaid tax. (D) For each taxable year to which division (A), (B), or (C) of this section applies

to a taxpayer, the provisions of divisions (B)(2) and (3) or (C) of this section,

as applicable, apply to the spouse of that taxpayer if the filing status of the spouse

and the taxpayer is married filing jointly for that year. (E) The tax commissioner may adopt rules necessary to administer this section, including

rules establishing the following: (1) Forms and procedures by which applicants may apply for extensions; (2) Criteria for eligibility; (3) A schedule for repayment of deferred taxes.