Ohio § 718.91

§ 718.91.

(A) An application to refund to a taxpayer amounts that were overpaid, paid illegally

or erroneously, or paid on an illegal or erroneous assessment pursuant to sections 718.80 to 718.95 of the Revised Code shall be filed with the tax commissioner within three years after the date of the

illegal, erroneous, or excessive payment, the date the return to which the payment

relates was due including any valid extension, or within any additional period allowed

by division (A) of section 718.90 of the Revised Code , whichever is later.  The application shall be filed in the form prescribed by the tax commissioner. (B)(1) On the filing of a refund application, the tax commissioner shall determine the amount

of refund to which the applicant is entitled.  The amount determined shall be based on the amount overpaid per return or assessment.  If the amount is greater than ten dollars and not less than that claimed, the commissioner

shall certify that amount to the director of budget and management and the treasurer

of state for payment from the tax refund fund created in section 5703.052 of the Revised Code .  If the amount is greater than ten dollars but less than that claimed, the commissioner

shall proceed in accordance with section 5703.70 of the Revised Code . (2) Upon issuance of a refund under this section, the commissioner shall notify each

municipal corporation of the amount refunded to the taxpayer attributable to that

municipal corporation, which shall be deducted from the municipal corporation's next

distribution under section 718.83 of the Revised Code . (C) Any portion of a refund determined under division (B) of this section that is not

issued within ninety days after such determination shall bear interest at the rate

per annum prescribed by section 5703.47 of the Revised Code from the ninety-first day after such determination until the day the refund is paid

or credited.  On an illegal or erroneous assessment, interest shall be paid at that rate from

the date of payment on the illegal or erroneous assessment until the day the refund

is paid or credited.