OH HB638

Extends the maximum recovery period for the state to reclaim refunded taxes from local subdivisions from 36 months to 72 months in Ohio Revised Code Section 5703.052.

Eliminates interest payments on refunds for county sales taxes levied under sections 5739.021, 5739.026, 5741.021, and 5741.023 of the Revised Code.

Maintains interest payments on refunds for other taxes and fees under sections 128.47, 5739.07, and 5741.10 of the Revised Code.

Applies the interest elimination changes to refunds allowed on and after the bill's effective date.