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.
(former TX-47-02); Eff (Amended) 2-25-72; 10-29-73
Rule promulgated under: RC 5703.14