Effective: September 17, 2014
Latest Legislation: House Bill 492 - 130th General Assembly
(A) The treasurer of state shall refund the fee imposed by section 3734.901 of the Revised Code paid illegally or erroneously, or paid on an illegal or erroneous assessment. Applications for refund shall be filed with the tax commissioner on a form prescribed by the commissioner, within four years of the illegal or erroneous payment of the fee.
On the filing of the application, the commissioner shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the amount to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code. If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.
The certified amount shall include interest calculated at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of overpayment to the date of the commissioner's certification.
(B) When the fee imposed pursuant to section 3734.901 of the Revised Code has been paid on tires that are sold by a retail dealer or wholesale distributor to a motor vehicle manufacturer, or to a wholesale distributor or retail dealer for the purpose of resale outside this state, the seller in this state is entitled to a refund of the amount of the fee actually paid on the tires. To obtain a refund under this division, the seller shall apply to the tax commissioner, shall furnish documentary evidence satisfactory to the commissioner that the price paid by the purchaser did not include the fee, and shall provide the name and address of the purchaser to the commissioner. The seller shall apply on the form prescribed by the commissioner, within four years after the date of the sale. Upon receipt of an application, the commissioner shall determine the amount of any refund due and shall certify that amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created in section 5703.052 of the Revised Code. The certified amount shall include interest calculated at the rate per annum prescribed by section 5703.47 of the Revised Code from the date of overpayment to the date of the commissioner's certification.
(C) If any person entitled to a refund of fees under this section, or section 5703.70 of the Revised Code, is indebted to the state for any tax administered by the tax commissioner, or any charge, penalties, or interest arising from such tax, the amount allowable on the application for refund first shall be applied in satisfaction of the debt.
Structure Ohio Revised Code
Title 37 | Health-Safety-Morals
Chapter 3734 | Solid and Hazardous Wastes
Section 3734.01 | Solid and Hazardous Waste Definitions.
Section 3734.02 | Rules for Inspection and Licensing of Solid Waste Facilities.
Section 3734.023 | Off-Site Infectious Waste Treatment Facility Definitions.
Section 3734.025 | Return and Remittance of Fees by Owner or Operator.
Section 3734.026 | Procedures for Remitting Fees.
Section 3734.027 | Low-Level Radioactive Waste - Prohibited Activities.
Section 3734.028 | Standards of Quality for Compost Products.
Section 3734.029 | Application to Compost Products Produced by Facility Composting Dead Animals.
Section 3734.03 | Open Burning or Open Dumping.
Section 3734.04 | Inspection - Enforcement.
Section 3734.041 | Explosive Gas Monitoring Plan for Landfill.
Section 3734.05 | Licensing Requirements.
Section 3734.058 | Limiting Regulations by Local Authorities.
Section 3734.061 | Waste Management Fund.
Section 3734.07 | Facilities to Be Inspected - Certification - Right of Entry.
Section 3734.08 | Annual Survey.
Section 3734.09 | Suspension, Revocation, Denial of License.
Section 3734.101 | Civil Action.
Section 3734.11 | Prohibited Acts.
Section 3734.12 | Director of Environmental Protection - Powers and Duties.
Section 3734.121 | List of Hazardous Wastes Generated Within State.
Section 3734.123 | Assessment of Commercial Hazardous Waste Incinerator Capacity in State.
Section 3734.124 | Restrictions on Incinerators.
Section 3734.125 | Rules Governing Beneficial Use of Material From a Horizontal Well.
Section 3734.13 | Enforcement and Emergency Orders.
Section 3734.14 | Exchange, Use, and Recovery of Resources From Hazardous Waste.
Section 3734.141 | Disposing of Acute Hazardous Waste.
Section 3734.15 | Registration and Liability of Transporters and Acceptors of Hazardous Waste.
Section 3734.16 | Generator's Liability for Intentional Violation.
Section 3734.17 | Prohibiting Accepting Waste After Violation by Generator.
Section 3734.18 | Fees - Hazardous Waste Facility Management Fund.
Section 3734.19 | Request to Survey the Locations or Facilities.
Section 3734.20 | Investigations.
Section 3734.21 | Paying Costs of Closing, Constructing or Restoring Facilities.
Section 3734.22 | Agreement With Owner Prior to Cleanup.
Section 3734.24 | Transferring or Selling Cleaned Up Facility.
Section 3734.25 | Paying Portion of Costs of Closing Facility or Abating Pollution.
Section 3734.26 | Grants to and Contracts With Owner of Facility.
Section 3734.27 | Application and Survey to Precede Grant.
Section 3734.28 | Hazardous Waste Clean-Up Fund.
Section 3734.281 | Environmental Protection Remediation Fund.
Section 3734.282 | Natural Resource Damages Fund.
Section 3734.29 | Claim for Personal Injuries or Real Property Damage Resulting From Violation.
Section 3734.30 | State's Liability for Injury or Damage.
Section 3734.31 | Inspecting and Monitoring Facilities.
Section 3734.35 | Affected Community May Request Compensation Agreement.
Section 3734.40 | Policy as to Off-Site Treatment, Storage and Disposal of Wastes.
Section 3734.41 | Qualifications of Licensees and Related Persons Definitions.
Section 3734.42 | Disclosure Statement.
Section 3734.43 | Investigative Demand by Attorney General.
Section 3734.44 | Issuance or Renewal of Permit or License.
Section 3734.45 | Causes for Revocation.
Section 3734.46 | Effect of Disqualification.
Section 3734.47 | Investigations and Review of Applications for Permits and Licenses.
Section 3734.49 | Materials Management Advisory Council.
Section 3734.50 | State Solid Waste Management Plan.
Section 3734.501 | Annual Review of Solid Waste Management in State.
Section 3734.52 | Establishing County or Joint Solid Waste Management Districts.
Section 3734.521 | Change in District Composition.
Section 3734.53 | Contents of County or Joint Solid Waste Management District Plan.
Section 3734.54 | Preparing and Submitting Solid Waste Management Plan.
Section 3734.55 | Preliminary Review of Draft Plan.
Section 3734.56 | Submission of Amended Plan and Certification.
Section 3734.57 | Fees for Waste Disposal.
Section 3734.571 | Disposal Fees Where District Has No Facilities.
Section 3734.573 | Fee for Generation of Solid Wastes Within District.
Section 3734.574 | Generation and Disposal Fees.
Section 3734.575 | Report of Fees and Accounts.
Section 3734.576 | Exemption of Automotive Shredder Residue From Generation Fee.
Section 3734.577 | Exemption From Fees Prohibited.
Section 3734.578 | Fees Inapplicable to Solid Waste Used as Alternative Daily Cover.
Section 3734.61 | Mercury Devices Definitions.
Section 3734.62 | Purchase of Mercury-Added Measuring Device for Classroom Use.
Section 3734.63 | Sale of Mercury-Containing Thermometer for Promotional Purposes.
Section 3734.64 | Sale of Mercury-Added Novelty for Promotional Purposes.
Section 3734.65 | Sale or Installation of Mercury-Containing Thermostat.
Section 3734.70 | Scrap Tire Collection Facilities Rules.
Section 3734.71 | Scrap Tire Storage Facilities Rules.
Section 3734.72 | Scrap Tire Monocell and Monofill Facilities Rules.
Section 3734.73 | Scrap Tire Recovery Facilities Rules.
Section 3734.74 | Scrap Tire Transportation Rules.
Section 3734.75 | Submitting to Written Notice - Collection Facility.
Section 3734.76 | Submitting to Written Notice - Storage Facility.
Section 3734.78 | Submitting to Written Notice - Restoration Facility.
Section 3734.79 | Permit Application Fees.
Section 3734.80 | Municipal Corporation, County, or Township Regulations.
Section 3734.82 | Annual Fee for Scrap Tire Recovery Facility License - Scrap Tire Management Fund.
Section 3734.822 | Scrap Tire Grant Fund.
Section 3734.83 | Registration of Transporters.
Section 3734.84 | Notification Requirements for Persons Who Beneficially Use Scrap Tires.
Section 3734.85 | Enforcement and Removal.
Section 3734.86 | Disposal of Off-Road Construction and Mining Equipment Tires.
Section 3734.87 | Report and Recommendations of Director of Environmental Protection.
Section 3734.90 | Tire Sales Fee Definitions.
Section 3734.901 | Tire Fee Administrative Fund.
Section 3734.902 | Tax Commissioner Administration and Enforcement.
Section 3734.903 | Liability of Wholesale Distributor and Retail Dealer.
Section 3734.904 | Filing Returns.
Section 3734.905 | Refund of Fee.
Section 3734.907 | Personal Liability.
Section 3734.908 | Dissolution, Termination, or Bankruptcy Does Not Discharge Personal Liability.
Section 3734.909 | Limitation on Assessment.
Section 3734.9010 | Tire Fee Administrative Fund.
Section 3734.9011 | Registration of Wholesale Distributors, Retail Dealers.
Section 3734.9012 | Wholesale Distributor to Provide Statement to Customers.
Section 3734.9013 | Prohibited Acts.
Section 3734.9014 | Maintaining List of Registered Distributors.
Section 3734.91 | Definitions - Lead Acid Batteries.
Section 3734.911 | Prohibiting Commingling of Used Lead-Acid Batteries.
Section 3734.912 | Duties of Retailer.
Section 3734.913 | Duties of Wholesaler.
Section 3734.914 | Required Signage.