Tax Rules: Final: 5703-1
5703-1-13 - Authorized Delivery Services
(A) Pursuant to section 5703.056 of the Revised Code, a
delivery service company can request to have a delivery
service authorized for use to deliver tax payments or tax
documents to the tax commissioner, treasurer of state, or the
board of tax appeals. "Delivery service" means a specific
delivery product offered by a delivery service company and
does not constitute all of the delivery products offered by
that delivery service company. A delivery service must meet
all of the following criteria:
(1) The delivery service is available to the general public;
(2) The delivery service is at least as timely and reliable
on a regular basis as the United States postal service;
(3) The delivery service company records electronically to a
database kept in the regular course of its business, and
marks on the cover in which the payment or document is
enclosed, the date on which the payment or document was given
to the delivery service company for delivery; and
(4) The delivery service company records electronically to a
database kept in the regular course of its business the date
on which the payment or document was given by the delivery
service company to the person who signed the receipt of
delivery and the name of the person who signed the receipt.
(B) If the delivery service meets the above criteria, the
delivery service company seeking to have a delivery service
approved by the tax commissioner must fill out an application
and return it to the department of taxation. Upon verifying
the information on the application, the tax commissioner will
journalize the decision to deny or accept the delivery
service. Such journal entry will be kept in the
administrative journal entry volume. A copy of the journal
entry shall be mailed to the delivery service company, the
treasurer of state, and the board of tax appeals. The denial
of a delivery service is subject to the same procedures as
set forth in paragraph (C) of this rule.
(C) If the delivery service no longer meets the above
criteria, the delivery service company shall notify the tax
commissioner that the delivery service no longer meets the
criteria listed in paragraph (A) of this rule. The tax
commissioner may also revoke the use of the delivery service
if the tax commissioner finds that the delivery service no
longer meets the above criteria. The tax commissioner shall
send by certified mail a notice to the delivery service
company whose delivery service the tax commissioner intends
to revoke. That person shall have ten days from the receipt
of the tax commissioner's notice to contest the revocation by
requesting a hearing. The hearing shall be held within ten
days of the tax commissioner's receipt of the request. The
tax commissioner's determination on the revocation is final
and is not subject to further administrative review or
appeal. The removal of the product from the list of
authorized delivery services will be reflected in a journal
entry kept in the administrative journal entry volume. A copy
of the journal entry shall be mailed to the delivery service
company, the treasurer of state, and the board of tax
appeals.
(D) If a delivery service is revoked from the list of
authorized delivery service products by the tax commissioner;
such person providing the delivery service shall not be
allowed to reapply for authorization of that delivery service
for a period of one year.
(E) The effective date of the revocation of a delivery
service is sixty days from the date of the journal entry
issued pursuant to paragraph (C) of this rule.
(F) A list of authorized delivery service products and any
delivery service products that have been revoked shall be
published on the Ohio department of taxation's web page. A
list of authorized delivery service products and any that
have been revoked shall also be available from the Ohio
department of taxation's office of chief counsel.
Effective: 3-29-01
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5703.056