|
|
| To enact section 5703.71 of the Revised Code to | 1 |
| require the Tax Commissioner to notify a taxpayer | 2 |
| that the taxpayer has overpaid certain business | 3 |
| taxes. | 4 |
| Section 1. That section 5703.71 of the Revised Code be | 5 |
| enacted to read as follows: | 6 |
| Sec. 5703.71. (A) As used in this section: | 7 |
| (1) "Business tax" means a tax imposed under Chapter 5726., | 8 |
| 5735., 5736., 5739., 5741., 5743., or 5751. of the Revised Code or | 9 |
| an employer's duty to withhold and remit a tax imposed under | 10 |
| Chapter 5747. or 5748. of the Revised Code. | 11 |
| (2) "Tax period" means one of the following: | 12 |
| (a) For a taxpayer subject to the tax imposed under Chapter | 13 |
| 5726. of the Revised Code, the taxpayer's taxable year for | 14 |
| purposes of that chapter; | 15 |
| (b) For a taxpayer subject to the tax imposed under Chapter | 16 |
| 5735., 5736., 5739., 5741., 5743., or 5751. of the Revised Code, a | 17 |
| calendar year; | 18 |
| (c) For an employer with a duty to withhold and remit a tax | 19 |
| imposed under Chapter 5747. or 5748. of the Revised Code, a | 20 |
| calendar year. | 21 |
| (3) "Taxpayer" means a person subject to a business tax, | 22 |
| including an employer with a duty to withhold and remit a tax | 23 |
| imposed under Chapter 5747. or 5748. of the Revised Code. | 24 |
| (4) "Overpayment" means the extent, if any, to which the | 25 |
| amount of a business tax paid by a taxpayer for a tax period | 26 |
| exceeds the amount of that business tax due for that tax period, | 27 |
| provided that amount exceeds one dollar. | 28 |
| (B)(1) If a taxpayer has any overpayment of a business tax | 29 |
| for the taxpayer's tax period or the preceding tax period, the tax | 30 |
| commissioner shall notify the taxpayer of each of the following: | 31 |
| (a) The amount of the taxpayer's overpayment for the tax | 32 |
| period or the preceding tax period; | 33 |
| (b) That the taxpayer may file a request for a refund of that | 34 |
| overpayment; | 35 |
| (c) The procedure for requesting a refund of that | 36 |
| overpayment; | 37 |
| (d) The time within which the taxpayer must file a request | 38 |
| for a refund of that overpayment. | 39 |
| (2) The commissioner shall send the notification described in | 40 |
| division (B)(1) of this section to a taxpayer by ordinary mail not | 41 |
| later than ninety days after a taxpayer reports and remits the | 42 |
| taxpayer's business tax for the taxpayer's tax period or, if no | 43 |
| annual return or report is required, for every reporting and | 44 |
| payment period within that tax period. | 45 |