Ohio § 718.19

§ 718.19.

(A) Upon receipt of a request for a refund, the tax administrator of a municipal corporation,

in accordance with this section, shall refund to employers, agents of employers, other

payers, or taxpayers, with respect to any income or withholding tax levied by the

municipal corporation: (1) Overpayments of more than ten dollars; (2) Amounts paid erroneously if the refund requested exceeds ten dollars. (B)(1) Except as otherwise provided in this chapter, requests for refund shall be filed

with the tax administrator, on the form prescribed by the tax administrator within

three years after the tax return, including any valid extension, was due or paid,

whichever is later.  The tax administrator may require the requestor to file with the request any documentation

that substantiates the requestor's claim for a refund. (2) On filing of the refund request, the tax administrator shall determine the amount

of refund due and certify such amount to the appropriate municipal corporation official

for payment.  Except as provided in division (B)(3) of this section, the administrator shall issue

an assessment to any taxpayer whose request for refund is fully or partially denied.  The assessment shall state the amount of the refund that was denied, the reasons

for the denial, and instructions for appealing the assessment. (3) If a tax administrator denies in whole or in part a refund request included within

the taxpayer's originally filed annual income tax return, the tax administrator shall

notify the taxpayer, in writing, of the amount of the refund that was denied, the

reasons for the denial, and instructions for requesting an assessment that may be

appealed under section 718.11 of the Revised Code . (C) A request for a refund that is received after the last day for filing specified in

division (B) of this section shall be considered to have been filed in a timely manner

if any of the following situations exist: (1) The request is delivered by the postal service, and the earliest postal service postmark

on the cover in which the request is enclosed is not later than the last day for filing

the request. (2) The request is delivered by the postal service, the only postmark on the cover in

which the request is enclosed was affixed by a private postal meter, the date of that

postmark is not later than the last day for filing the request, and the request is

received within seven days of such last day. (3) The request is delivered by the postal service, no postmark date was affixed to the

cover in which the request is enclosed or the date of the postmark so affixed is not

legible, and the request is received within seven days of the last day for making

the request. (D) As used in this section, “withholding tax” has the same meaning as in section 718.27 of the Revised Code .