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OH HB365
Bill
Status
Introduced
12/2/2013
Primary Sponsor
Michael Stinziano
Click for details
AI Summary
- Establishes section 5703.71 of the Revised Code requiring the Tax Commissioner to notify taxpayers of business tax overpayments exceeding one dollar
- Defines "business tax" to include taxes under Chapters 5726, 5735, 5736, 5739, 5741, 5743, and 5751, plus employer withholding duties under Chapters 5747 and 5748
- Requires the Tax Commissioner to notify taxpayers of the overpayment amount, their right to request a refund, the refund procedure, and the filing deadline
- Mandates notification be sent by ordinary mail within 90 days after the taxpayer reports and remits their business tax for the tax period
- Applies to overpayments in the current tax period or the preceding tax period
Legislative Description
To require the Tax Commissioner to notify a taxpayer that the taxpayer has overpaid certain business taxes.
Business tax overpayments-Tax Commissioner notify taxpayers of
Last Action
To Ways and Means
12/2/2013
Full Bill Text
No bill text available