2006 Ohio Revised Code - [5703.05.3] 5703.053.Postmark as evidence of timely filing of refund application.

[§ 5703.05.3] § 5703.053. Postmark as evidence of timely filing of refund application.
 

As used in this section, "postal service" means the United States postal service. 
 

An application to the tax commissioner for a tax refund under section 4307.05, 4307.07, 5727.28, 5727.91, 5728.061 [5728.06.1], 5735.122 [5735.12.2], 5735.13, 5735.14, 5735.141 [5735.14.1], 5735.142 [5735.14.2], 5739.07, 5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the Revised Code or division (B) of section 5703.05 of the Revised Code, or a fee refunded under section 3734.905 [3734.90.5] of the Revised Code, that is received after the last day for filing under such section shall be considered to have been filed in a timely manner if: 

(A) The application is delivered by the postal service and the earliest postal service postmark on the cover in which the application is enclosed is not later than the last day for filing the application; 

(B) The application is delivered by the postal service, the only postmark on the cover in which the application is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the application, and the application is received within seven days of such last day; or 

(C) The application is delivered by the postal service, no postmark date was affixed to the cover in which the application is enclosed or the date of the postmark so affixed is not legible, and the application is received within seven days of the last day for making the application. 
 

HISTORY: 141 v S 157 (Eff 5-29-86); 144 v H 904 (Eff 2-1-93); 145 v S 165 (Eff 10-29-93); 148 v H 283 (Eff 9-29-99); 148 v S 3 (Eff 10-5-99); 148 v H 483 (Eff 1-1-2002); 148 v S 287. Eff 1-1-2001; 151 v H 66, § 101.01, eff. 6-30-05.
 

The effective date is set by § 612.21 of 151 v H 66. 

See provisions, § 7 of SB 287 (148 v  - ), amending § 3 of HB 483 (148 v  - ), following RC § 5745.01. 

See provisions, § 5 of SB 287 (148 v  - ), amending § 174 of HB 283 (148 v  - ), following RC § 5703.05.2. 

See provisions, § 174 of HB 283 (148 v  - ), as amended by § 66 of HB 640 (148 v  - ), following RC § 5703.05.2. 

 

Effect of Amendments

151 v H 66, effective June 30, 2005, corrected internal references in the second paragraph, and made minor stylistic changes.