(A) Except as provided in paragraph (B) of this rule, each person required to file a commercial activity tax return on a quarterly basis shall file such return and remit payment of the tax liability as follows:
(1) The returns shall be filed electronically by using the Ohio business gateway as defined in section 718.051 of the Revised Code or by using the department of taxation's web site;
(2) The payment shall be made electronically by using the Ohio business gateway or the department's web site, or in the manner prescribed by rules adopted by the treasurer of state under section 113.061 of the Revised Code.
(1) Any person may apply to the tax commissioner to be excused from the requirement to file and pay electronically under paragraph (A) of this rule. If a form is prescribed by the commissioner for such purpose, which shall be posted on the department of taxation's web site, the person shall complete such form.
(2) The commissioner will notify the person in writing of the commissioner's decision. Unless an earlier date is specified in the notice, the excuse shall continue to apply until revoked in writing by the commissioner. The denial or revocation of an excuse under this paragraph is not a final determination of the commissioner and is not subject to further appeal.
(1) A taxpayer may file a return electronically for the first semi-annual period from July 1, 2005 to December 31, 2005 but is not required to file in such manner.
(2) A calendar year taxpayer is not required to file electronically, but may file electronically for the first semi-annual tax period or for any calendar year period.
(D) Nothing in this rule affects any person's obligation to timely file all returns and timely pay all amounts required by Chapter 5751. of the Revised Code.