Cat Ref , Application For Cat Tax Refund (Page 2 of 2) in pdf

CAT REF

Rev. 10/12

Information and Pertinent Law Sections

To the extent that a refund is granted on this application,

is entitled. If the amount is not less than that claimed, the

either in whole or in part, the Department of Taxation will

commissioner shall certify the amount to the director of

calculate and include the appropriate amount of interest in

budget and management and treasurer of state for payment

the refund payment made to the applicant. The applicant

from the tax refund fund created under R.C. 5703.052. If the

should not include such interest in the “total amount of

amount is less than that claimed, the commissioner shall

refund claimed.”

proceed in accordance with R.C. 5703.70.

Commercial activity tax refunds are governed by R.C.

5751.08, which provides in pertinent part as follows:

computed at the rate provided for in R.C. 5703.47, shall be

allowed from the later of the date the tax was paid or when

(A) An application for refund to the taxpayer of the amount

the tax payment was due.

of taxes imposed under this chapter that are overpaid, paid

illegally or erroneously, or paid on any illegal or erroneous

(D) A calendar quarter taxpayer with more than one million

assessment shall be ﬁ led with the tax commissioner, on the

dollars in taxable gross receipts in a calendar year other than

form prescribed by the commissioner, within four years after

calendar year 2005 and prior to calendar year 2013 and that

the date of the illegal or erroneous payment of the tax. The

is not able to exclude one million dollars in taxable gross

applicant shall provide the amount of the requested refund

receipts because of the operation of the taxpayer’s business

along with the claimed reasons for, and documentation to

in that calendar year may ﬁ le for a refund under this section

support, the issuance of a refund. If the refund request is

to obtain the full exclusion of one million dollars in taxable

based on a payment made via paper check rather than

gross receipts for that calendar year.

electronic, please provide copies of the front and back of

(E) Except as provided in R.C. 5751.091, the tax commissioner

the cancelled check.

may, with the consent of the taxpayer, provide for the crediting

(B) On the ﬁ ling of the refund application, the tax commissioner

against tax due for a tax year the amount of any refund due

shall determine the amount of refund to which the applicant

the taxpayer under this chapter for a preceding tax year.

Cat Ref , Application For Cat Tax Refund Page 2

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