Ohio § 718.92

§ 718.92.

(A) If any of the facts, figures, computations, or attachments required in an annual

return filed by a taxpayer that has made the election allowed under section 718.80 of the Revised Code and used to determine the tax due under sections 718.80 to 718.95 of the Revised Code 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 those sections, the taxpayer

shall file an amended return with the tax commissioner in such form as the commissioner

requires.  The amended return shall be filed not later than sixty days after the adjustment

is agreed upon or finally determined for federal income tax purposes or after any

federal income tax deficiency or refund, or the abatement or credit resulting therefrom,

has been assessed or paid, whichever occurs first.  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 commissioner before filing the amended return. (B) 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.  An amended return required by this section is a return subject to assessment under section 718.90 of the Revised Code for the purpose of assessing any additional tax due under this section, together

with any applicable penalty and interest.  The amended return shall not reopen those facts, figures, computations, or attachments

from a previously filed return no longer subject to assessment that are not affected,

either directly or indirectly, by the adjustment to the taxpayer's federal tax return. (C) In the case of an overpayment, an application for refund may be filed under this

division within the sixty-day period prescribed for filing the amended return, even

if that period extends beyond the period prescribed in section 718.91 of the Revised Code , if the application otherwise conforms to the requirements of that section.  An application 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 income tax return unless it is also filed

within the time prescribed in section 718.91 of the Revised Code .  The application 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 income tax return.