2006 Ohio Revised Code - 718.05. Filing date for annual return or report; acceptance of generic form; request for extension.

§ 718.05. Filing date for annual return or report; acceptance of generic form; request for extension.
 

(A)  As used in this section: 

(1) "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income. 

(2) "Return preparer" means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer. 

(B)  A municipal corporation shall not require a taxpayer to file an annual income tax return or report prior to the filing date for the corresponding tax reporting period as prescribed for such a taxpayer under the Internal Revenue Code. For taxable years beginning after 2003, except as otherwise provided in section 718.051 of the Revised Code and division (D) of this section, a municipal corporation shall not require a taxpayer to file an annual income tax return or report on any date other than the fifteenth day of the fourth month following the end of the taxpayer's taxable year. 

(C)  On and after January 1, 2001, any municipal corporation that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipal corporation's prescribed returns, reports, or documents, and if the taxpayer or return preparer filing the generic form otherwise complies with rules or ordinances of the municipal corporation governing the filing of returns, reports, or documents. 

(D)  Except as otherwise provided in section 718.051 of the Revised Code, beginning January 1, 2001, any taxpayer that has requested an extension for filing a federal income tax return may request an extension for the filing of a municipal income tax return. The taxpayer shall make the request by filing a copy of the taxpayer's request for a federal filing extension with the individual or office charged with the administration of the municipal income tax. The request for extension shall be filed not later than the last day for filing the municipal income tax return as prescribed by ordinance or rule of the municipal corporation. A municipal corporation shall grant such a request for extension filed before January 1, 2004, for a period not less than the period of the federal extension request. For taxable years beginning after 2003, the extended due date of the municipal income tax return shall be the last day of the month following the month to which the due date of the federal income tax return has been extended. A municipal corporation may deny a taxpayer's request for extension only if the taxpayer fails to timely file the request, fails to file a copy of the request for the federal extension, owes the municipal corporation any delinquent income tax or any penalty, interest, assessment, or other charge for the late payment or nonpayment of income tax, or has failed to file any required income tax return, report, or other related document for a prior tax period. The granting of an extension for filing a municipal corporation income tax return does not extend the last date for paying the tax without penalty unless the municipal corporation grants an extension of that date. 
 

HISTORY: 148 v H 477. Eff 7-26-2000; 150 v H 95, § 1, eff. 6-26-03.
 

The provisions of § 156, H.B. 95 (150 v  - ), read as follows: 

SECTION 156. (A) The amendment, repeal and reenactment, or enactment by this act of sections 718.01, 718.02, 718.03, 718.05, 718.051, and 718.121 of the Revised Code apply to taxable years beginning on or after January 1, 2004. 

The effective date is set by section 183 of H.B. 95 (150 v  - ). 

Not analogous to former RC § 718.05, amended and renumbered RC § 718.04.1 in 148 v H 477, eff 7-26-2000.

 

Effect of Amendments

H.B. 95, Acts 2003, effective June 26, 2003, inserted "or for filing a refund claim" in (A)(1); added the last sentence to (B); in (D), added the exception to the beginning, and inserted "filed before January 1, 2004" and the present fifth sentence.