Tax Rules: Final: 5703-1
5703-1-11 Remission of additional charge for excise
tax assessments
(A) Persons assessed an additional charge for failing to file
a timely return for cigarette or tobacco products excise tax,
beer, wine, and mixed beverages excise taxes, beverage tax,
highway use tax, motor vehicle fuel tax, motor vehicle fuel
use tax, or tire fee may petition the tax commissioner for
remission of the additional charge. The petition must be in
writing and filed with the commissioner personally or by
express, registered, or certified mail of the United States
postal service within thirty days of the receipt of the
notice of assessment. If a petition for reassessment is filed
timely contesting the validity or legality of the assessment,
the petition for remission of the additional charge may be
included or may be filed separately.
(B) The commissioner, in the final determination, may
conditionally remit all or a portion of the additional
charge, imposing the same requirements as for conditional
remission of the penalty pursuant to rule 5703-1-10 of the
Administrative Code.
Effective: 2-28-94
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 3734.904, 4303.33, 5728.09, 5735.12, 5743.03,
5743.52, 5753.05
Prior effective dates: 7-2-81, 2-1-86, 5-15-89