Ohio § 718.052

§ 718.052.

(A) Each member of the national guard of any state 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, and each civilian serving as support personnel in a combat zone or

contingency operation in support of the armed forces, may apply to the tax administrator

of a municipal corporation for both an extension of time for filing of the return

and an extension of time for payment of taxes required by the municipal corporation

in accordance with this chapter during the period of the member's or civilian's duty

service and for one hundred eighty days thereafter.  The application shall be filed on or before the one hundred eightieth day after

the member's or civilian's duty terminates.  An applicant shall provide such evidence as the tax administrator considers necessary

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

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

for the payment of the tax in installments that begin on the one hundred eighty-first

day after the applicant's active duty or service terminates.  Except as provided in division (B)(3) of this section, the tax administrator may

prescribe such contract terms as the tax administrator considers appropriate. (2) If the tax administrator 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 to the municipal

corporation before the one hundred eighty-first day after the applicant's active duty

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

are not delinquent.  The tax administrator shall not require any payments of 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 and an extension of time in which to make any payment of taxes

required by a municipal corporation in accordance with this chapter.  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 a reserve component of the armed

forces of the United States 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, or a civilian serving as support personnel in a combat zone or contingency

operation in support of the armed forces. (b) Taxes whose payment is extended in accordance with division (C)(2)(a) of this section

are not delinquent during the extension period.  Such taxes become delinquent on the first day after the expiration of the extension

period if the taxes are not paid prior to that date.  The tax administrator shall not require any payment of penalties or interest in

connection with those taxes for the extension period.  The tax administrator shall not include any period of extension granted under division

(C)(2)(a) of this section in calculating the 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.