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OH SB231
Bill
Status
Passed
6/1/2022
Primary Sponsor
Jay Hottinger
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AI Summary
- Amends Ohio Revised Code section 5747.11 to expressly authorize income tax refunds to be issued in the name of a deceased taxpayer and their executor, administrator, or other fiduciary
- Requires the fiduciary to submit documentation including the taxpayer's death certificate and any fiduciary or court documents to prove qualification to receive the refund
- If a refund was previously issued only in the decedent's name, the fiduciary must provide the previously issued payment to the tax commissioner to request reissuance in joint names
- Maintains existing refund provisions including the four-year filing deadline, interest calculations, and special rules for certain tax credits and constitutional challenges
- Repeals existing section 5747.11 of the Revised Code and replaces it with the amended version
Legislative Description
Authorize income tax refund - deceased taxpayer's fiduciary
Taxation
Last Action
Effective 9/13/22
6/1/2022
Committee Referrals
Ways and Means11/17/2021
Ways and Means9/22/2021
Full Bill Text
No bill text available