Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

May a refund be obtained if a taxpayer pays the RAGRET in error or overpays the tax actually due?

Yes, R.C. 5739.104 provides that the tax commissioner shall refund the amount of the RAGRET erroneously paid. An application for refund (Form RT AR) must be made within four years from the date the tax was erroneously paid.