Ohio § 718.41

§ 718.41.

(A) A taxpayer shall file an amended return with the tax administrator in such form as

the tax administrator requires if any of the facts, figures, computations, or attachments

required in the taxpayer's annual return to determine the tax due levied by the municipal

corporation in accordance with this chapter must be altered as the result of an adjustment

to the taxpayer's federal income tax return, whether initiated by the taxpayer or

the internal revenue service, and such alteration affects the taxpayer's tax liability

under this chapter.  If a taxpayer intends to file an amended consolidated municipal income tax return,

or to amend its type of return from a separate return to a consolidated return, based

on the taxpayer's consolidated federal income tax return, the taxpayer shall notify

the tax administrator before filing the amended return. (B)(1) In the case of an underpayment, the amended return shall be accompanied by payment

of any combined additional tax due together with any penalty and interest thereon.  If the combined tax shown to be due is ten dollars or less, such amount need not

accompany the amended return.  Except as provided under division (B)(2) of this section, the amended return shall

not reopen those facts, figures, computations, or attachments from a previously filed

return that are not affected, either directly or indirectly, by the adjustment to

the taxpayer's federal or state income tax return unless the applicable statute of

limitations for civil actions or prosecutions under section 718.12 of the Revised Code has not expired for a previously filed return. (2) The additional tax to be paid shall not exceed the amount of tax that would be due

if all facts, figures, computations, and attachments were reopened. (C)(1) In the case of an overpayment, a request for refund may be filed under this division

within the period prescribed by division (E) of section 718.12 of the Revised Code for filing the amended return even if it is filed beyond the period prescribed in

that division if it otherwise conforms to the requirements of that division.  If the amount of the refund is ten dollars or less, no refund need be paid by the

municipal corporation to the taxpayer.  Except as set forth in division (C)(2) of this section, a request 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 annual return

that are affected, either directly or indirectly, by the adjustment to the taxpayer's

federal or state income tax return unless it is also filed within the time prescribed

in section 718.19 of the Revised Code .  Except as set forth in division (C)(2) of this section, the request 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 or state income tax return. (2) The amount to be refunded shall not exceed the amount of refund that would be due

if all facts, figures, computations, and attachments were reopened.