(A) Every person required to file a return pursuant to division (B) of section 5741.12 of the Revised Code shall file the return electronically using the Ohio business gateway, as defined in section 718.01 of the Revised Code or any other electronic means prescribed by the commissioner.
(C) Payment of the tax shown due on the return shall be made electronically or in another manner approved by the commissioner.
Five Year Review (FYR) Dates: 4/29/2019 and 07/20/2024
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.05 , 5703.14, 5703.059
Prior Effective Dates: 02/01/2013