(B) Each year, the executive director of the state emergency | 34 |
management agency created under section 5502.22 of the Revised | 35 |
Code shall make one or more grants to the American red cross | 36 |
greater Columbus chapter from money appropriated for that purpose | 37 |
from the American red cross Ohio disaster response readiness and | 38 |
preparedness fund, to be used by the American red cross chapters | 39 |
in Ohio for planning, for the implementation of programs to assist | 40 |
in disaster preparedness and response throughout this state, and | 41 |
for the costs of administering those programs. The American red | 42 |
cross greater Columbus chapter, on behalf of American red cross | 43 |
chapters in Ohio, shall submit to the executive director its plan | 44 |
for the use of any grants received under this section within sixty | 45 |
days after the effective date of any section of law appropriating | 46 |
money from the fund for the purpose of such grants. | 47 |
Sec. 5747.113. (A)(1) Any taxpayer claiming a refund under | 53 |
section 5747.11 of the Revised Code for taxable years ending on or | 54 |
after October 14, 1983, who wishes to contribute any part of the | 55 |
taxpayer's refund to the natural areas and preserves fund created | 56 |
in section 1517.11 of the Revised Code, the nongame and endangered | 57 |
wildlife fund created in section 1531.26 of the Revised Code, the | 58 |
military injury relief fund created in section 5101.98 of the | 59 |
Revised Code, the Ohio historical society income tax contribution | 60 |
fund created in section 149.308 of the Revised Code, or all of | 61 |
those funds, may designate on the taxpayer's income tax return the | 62 |
amount that the taxpayer wishes to contribute to the fund or | 63 |
funds. A | 64 |
(2) For taxable years beginning in 2010 or thereafter, a | 65 |
taxpayer who wishes to contribute to the American red cross Ohio | 66 |
disaster response readiness and preparedness fund created in | 67 |
section 5502.23 of the Revised Code may do so by contributing any | 68 |
part of the taxpayer's refund. A taxpayer shall designate on the | 69 |
taxpayer's income tax return the amount the taxpayer wishes to | 70 |
contribute to the fund, provided that the amount contributed shall | 71 |
be at least one dollar. In no case shall a contribution under this | 72 |
division operate to reduce the combined amount of the state and | 73 |
school district income taxes shown to be due on a taxpayer's | 74 |
annual return. | 75 |
(3) A designated contribution of any part of a refund is | 76 |
irrevocable upon the filing of the return and shall be made in the | 77 |
full amount designated if the refund found due the taxpayer upon | 78 |
the initial processing of the taxpayer's return, after any | 79 |
deductions including those required by section 5747.12 of the | 80 |
Revised Code, is greater than or equal to the designated | 81 |
contribution. If the refund due as initially determined is less | 82 |
than the designated contribution, the contribution shall be made | 83 |
in the full amount of the refund. The tax commissioner shall | 84 |
subtract the amount of the contribution from the amount of the | 85 |
refund initially found due the taxpayer and shall certify the | 86 |
difference to the director of budget and management and treasurer | 87 |
of state for payment to the taxpayer in accordance with section | 88 |
5747.11 of the Revised Code. For the purpose of any subsequent | 89 |
determination of the taxpayer's net tax payment, the contribution | 90 |
shall be considered a part of the refund paid to the taxpayer. | 91 |
(B) The tax commissioner shall provide a space on the income | 92 |
tax return form in which a taxpayer may indicate that the taxpayer | 93 |
wishes to make a donation in accordance with this section. The tax | 94 |
commissioner shall also print in the instructions accompanying the | 95 |
income tax return form a description of the purposes for which the | 96 |
natural areas and preserves fund, the nongame and endangered | 97 |
wildlife fund, and the military injury relief fund, the American | 98 |
red cross Ohio disaster response readiness and preparedness fund, | 99 |
and the Ohio historical society income tax contribution fund were | 100 |
created and the use of moneys from the income tax refund | 101 |
contribution system established in this section. No person shall | 102 |
designate on the person's income tax return any part of a refund | 103 |
claimed under section 5747.11 of the Revised Code as a | 104 |
contribution to any fund other than the natural areas and | 105 |
preserves fund, the nongame and endangered wildlife fund, the | 106 |
military injury relief fund, the American red cross Ohio disaster | 107 |
response readiness and preparedness fund, or all of those funds | 108 |
the Ohio historical society income tax contribution fund. | 109 |
(C) The money collected under the income tax refund | 110 |
contribution system established in this section shall be deposited | 111 |
by the tax commissioner into the natural areas and preserves fund, | 112 |
the nongame and endangered wildlife fund, and the military injury | 113 |
relief fund, the American red cross Ohio disaster response | 114 |
readiness and preparedness fund, and the Ohio historical society | 115 |
income tax contribution fund in the amounts designated on the tax | 116 |
returns. | 117 |
(D) No later than the thirtieth day of September each year, | 118 |
the tax commissioner shall determine the total amount contributed | 119 |
to each fund under this section during the preceding eight months, | 120 |
any adjustments to prior months, and the cost to the department of | 121 |
taxation of administering the income tax refund contribution | 122 |
system during that eight-month period. The commissioner shall make | 123 |
an additional determination no later than the thirty-first day of | 124 |
January of each year of the total amount contributed to each fund | 125 |
under this section during the preceding four calendar months, any | 126 |
adjustments to prior years made during that four-month period, and | 127 |
the cost to the department of taxation of administering the income | 128 |
tax contribution system during that period. The cost of | 129 |
administering the income tax contribution system shall be | 130 |
certified by the tax commissioner to the director of budget and | 131 |
management, who shall transfer an amount equal to one-third | 132 |
one-fifth of such administrative costs from the natural areas and | 133 |
preserves fund, one-third of such costs from the nongame and | 134 |
endangered wildlife fund, and one-third of such costs from the | 135 |
military injury relief fundeach of the five funds to the litter | 136 |
control and natural resource tax administrationincome tax refund | 137 |
contribution fund, which is hereby created, provided that the | 138 |
moneys that the department receives to pay the cost of | 139 |
administering the income tax refund contribution system in any | 140 |
year shall not exceed two and one-half per cent of the total | 141 |
amount contributed under that system during that year. | 142 |
(E)(1) The director of natural resources, in January of every | 143 |
odd-numbered year, shall report to the general assembly on the | 144 |
effectiveness of the income tax refund contribution system as it | 145 |
pertains to the natural areas and preserves fund and the nongame | 146 |
and endangered wildlife fund. The report shall include the amount | 147 |
of money contributed to each fund in each of the previous five | 148 |
years, the amount of money contributed directly to each fund in | 149 |
addition to or independently of the income tax refund contribution | 150 |
system in each of the previous five years, and the purposes for | 151 |
which the money was expended. | 152 |
(2) The director of job and family services and the director | 153 |
of the Ohio historical society, in January of every odd-numbered | 154 |
year, each shall report to the general assembly on the | 155 |
effectiveness of the income tax refund contribution system as it | 156 |
pertains to the military injury relief fund and the Ohio | 157 |
historical society income tax contribution fund, respectively. The | 158 |
report shall include the amount of money contributed to the fund | 159 |
in each of the previous five years, the amount of money | 160 |
contributed directly to the fund in addition to or independently | 161 |
of the income tax refund contribution system in each of the | 162 |
previous five years, and the purposes for which the money was | 163 |
expended | 164 |
Sec. 5751.08. (A) An application for refund to the taxpayer | 178 |
of the amount of taxes imposed under this chapter that are | 179 |
overpaid, paid illegally or erroneously, or paid on any illegal or | 180 |
erroneous assessment shall be filed by the reporting person with | 181 |
the tax commissioner, on the form prescribed by the commissioner, | 182 |
within four years after the date of the illegal or erroneous | 183 |
payment of the tax, or within any additional period allowed under | 184 |
division (F) of section 5751.09 of the Revised Code. The applicant | 185 |
shall provide the amount of the requested refund along with the | 186 |
claimed reasons for, and documentation to support, the issuance of | 187 |
a refund. | 188 |
(B) On the filing of the refund application, the tax | 189 |
commissioner shall determine the amount of refund to which the | 190 |
applicant is entitled. If the amount is not less than that | 191 |
claimed, the commissioner shall certify the amount to the director | 192 |
of budget and management and treasurer of state for payment from | 193 |
the tax refund fund created under section 5703.052 of the Revised | 194 |
Code. If the amount is less than that claimed, the commissioner | 195 |
shall proceed in accordance with section 5703.70 of the Revised | 196 |
Code. | 197 |
Sec. 5751.09. (A) The tax commissioner may make an | 220 |
assessment, based on any information in the commissioner's | 221 |
possession, against any person that fails to file a return or pay | 222 |
any tax as required by this chapter. The commissioner shall give | 223 |
the person assessed written notice of the assessment as provided | 224 |
in section 5703.37 of the Revised Code. With the notice, the | 225 |
commissioner shall provide instructions on the manner in which to | 226 |
petition for reassessment and request a hearing with respect to | 227 |
the petition. The commissioner shall send any assessments against | 228 |
consolidated elected taxpayer and combined taxpayer groups under | 229 |
section 5751.011 or 5751.012 of the Revised Code to the taxpayer's | 230 |
"reporting person" as defined under division (R) of section | 231 |
5751.01 of the Revised Code. The reporting person shall notify all | 232 |
members of the group of the assessment and all outstanding taxes, | 233 |
interest, and penalties for which the assessment is issued. | 234 |
(B) Unless the person assessed, within sixty days after | 235 |
service of the notice of assessment, files with the tax | 236 |
commissioner, either personally or by certified mail, a written | 237 |
petition signed by the person or the person's authorized agent | 238 |
having knowledge of the facts, the assessment becomes final, and | 239 |
the amount of the assessment is due and payable from the person | 240 |
assessed to the treasurer of state. The petition shall indicate | 241 |
the objections of the person assessed, but additional objections | 242 |
may be raised in writing if received by the commissioner prior to | 243 |
the date shown on the final determination. | 244 |
(C)(1) After an assessment becomes final, if any portion of | 248 |
the assessment, including accrued interest, remains unpaid, a | 249 |
certified copy of the tax commissioner's entry making the | 250 |
assessment final may be filed in the office of the clerk of the | 251 |
court of common pleas in the county in which the person resides or | 252 |
has its principal place of business in this state, or in the | 253 |
office of the clerk of court of common pleas of Franklin county. | 254 |
(2) Immediately upon the filing of the entry, the clerk shall | 255 |
enter judgment for the state against the person assessed in the | 256 |
amount shown on the entry. The judgment may be filed by the clerk | 257 |
in a loose-leaf book entitled, "special judgments for the | 258 |
commercial activity tax" and shall have the same effect as other | 259 |
judgments. Execution shall issue upon the judgment at the request | 260 |
of the tax commissioner, and all laws applicable to sales on | 261 |
execution shall apply to sales made under the judgment. | 262 |
(D) If the tax commissioner believes that collection of the | 270 |
tax will be jeopardized unless proceedings to collect or secure | 271 |
collection of the tax are instituted without delay, the | 272 |
commissioner may issue a jeopardy assessment against the person | 273 |
liable for the tax. Immediately upon the issuance of the jeopardy | 274 |
assessment, the commissioner shall file an entry with the clerk of | 275 |
the court of common pleas in the manner prescribed by division (C) | 276 |
of this section. Notice of the jeopardy assessment shall be served | 277 |
on the person assessed or the person's authorized agent in the | 278 |
manner provided in section 5703.37 of the Revised Code within five | 279 |
days of the filing of the entry with the clerk. The total amount | 280 |
assessed is immediately due and payable, unless the person | 281 |
assessed files a petition for reassessment in accordance with | 282 |
division (B) of this section and provides security in a form | 283 |
satisfactory to the commissioner and in an amount sufficient to | 284 |
satisfy the unpaid balance of the assessment. Full or partial | 285 |
payment of the assessment does not prejudice the commissioner's | 286 |
consideration of the petition for reassessment. | 287 |
(F) Except as otherwise provided in this division, no | 292 |
assessment shall be made or issued against a taxpayer for the tax | 293 |
imposed under this chapter more than four years after the due date | 294 |
for the filing of the return for the tax period for which the tax | 295 |
was reported, or more than four years after the return for the tax | 296 |
period was filed, whichever is later. The time limit may be | 297 |
extended if both the taxpayer and the commissioner consent in | 298 |
writing to the extension or enter into an agreement waiving or | 299 |
extending the time limit. Any such extension shall extend the | 300 |
four-year time limit in division (B) of section 5751.08 of the | 301 |
Revised Code for the same period of time. Nothing in this division | 302 |
bars an assessment against a taxpayer that fails to file a return | 303 |
required by this chapter or that files a fraudulent return. | 304 |
(G) If the tax commissioner possesses information that | 305 |
indicates that the amount of tax a taxpayer is required to pay | 306 |
under this chapter exceeds the amount the taxpayer paid, the tax | 307 |
commissioner may audit a sample of the taxpayer's gross receipts | 308 |
over a representative period of time to ascertain the amount of | 309 |
tax due, and may issue an assessment based on the audit. The tax | 310 |
commissioner shall make a good faith effort to reach agreement | 311 |
with the taxpayer in selecting a representative sample. The tax | 312 |
commissioner may apply a sampling method only if the commissioner | 313 |
has prescribed the method by rule. | 314 |