Tax Rules: Final: 5703-7
5703-7-02 - Applications for
personal income tax refunds
The filing of a properly completed annual personal income tax
return, as provided by Section 5747.08, Revised Code, or Rule
5703-7-01, will be deemed an application for refund under
Section 5747.11, Revised Code only to the extent of an
overpayment resulting from the withholding or estimated
payments in excess of the tax liability initially determined
by the Tax Commissioner.
If the taxpayer is not in agreement with the amount of tax
liability initially determined by the Tax Commissioner or if
the refund claim is based upon substantive interpretation of
the law, then such claims must be filed on Form IT-A/R titled
"Application for Personal Income Tax Refund", which is hereby
prescribed for all income tax refund claims for which the
annual tax return is not deemed an application for refund
within the above paragraph.
Nothing contained herein shall prohibit the Tax Commissioner
from any subsequent action or review authorized by Chapter
5747 of the Revised Code, notwithstanding his initial
determination of the amount of tax liability or the
subsequent payment of such refund claims.
Effective: 10-29-73 as TX-47-02
Promulgated under: 5703.14
Prior effective dates: 2-25-72