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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5745: MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME
5745.10 Date of postmark deemed date of delivery or date of payment.

Universal Citation:
OH Rev Code § 5745.10
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Except as otherwise provided in section 5703.053 of the Revised Code, if any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this chapter is, after such period or such date, delivered by United States mail to the agency, officer, or office with which such report, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the postmark stamped on the cover in which such report, claim, statement, or other document, or payment is mailed shall be deemed the date of delivery or the date of payment.

“The date of the postmark” means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the post office.

Effective Date: 01-01-2001

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