Ohio § 5747.132

§ 5747.132.

(A) As used in this section: (1) “ Qualifying taxpayer ” means a taxpayer, an employer, a qualifying entity, or an electing pass-through

entity. (2) “ Qualifying refund overpayment ” means an amount received by a qualifying taxpayer in excess of a refund or request

for payment claimed or made by or on behalf of the qualifying taxpayer on a return,

report, or other document filed with the tax commissioner. (B) A qualifying 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 5747.13 of the Revised Code from the day the commissioner issues the assessment until the deficiency is paid.