(A) The tax commissioner may adopt rules requiring returns, including any accompanying schedule or statement, for any of the following taxes to be filed electronically using the Ohio business gateway as defined in section 718.051 of the Revised Code, filed telephonically using the system known as the Ohio telefile system, or filed by any other electronic means prescribed by the commissioner:
(1) Employer income tax withholding under Chapter 5747. of the Revised Code;
(2) Motor fuel tax under Chapter 5735. of the Revised Code;
(3) Cigarette and tobacco product tax under Chapter 5743. of the Revised Code;
(4) Severance tax under Chapter 5749. of the Revised Code;
(5) Use tax under Chapter 5741. of the Revised Code;
(6) Commercial activity tax under Chapter 5751. of the Revised Code;
(7) Financial institutions tax under Chapter 5726. of the Revised Code;
(8) Motor fuel receipts tax under Chapter 5736. of the Revised Code;
(9) Horse-racing taxes under Chapter 3769. of the Revised Code.
(B) The tax commissioner may adopt rules requiring any payment of tax shown on such a return to be due to be made electronically in a manner approved by the commissioner.
(C) A rule adopted under this section does not apply to returns or reports filed or payments made before six months after the effective date of the rule. The commissioner shall publicize any new electronic filing requirement on the department's web site. The commissioner shall educate the public of the requirement through seminars, workshops, conferences, or other outreach activities.
(D) Any person required to file returns and make payments electronically under rules adopted under this section may apply to the commissioner, on a form prescribed by the commissioner, to be excused from that requirement. For good cause shown, the commissioner may excuse the applicant from the requirement and permit the applicant to file the returns or reports or make the payments required under this section by nonelectronic means.
Amended by 130th General Assembly File No. 25, HB 59, §101.01, eff. 9/29/2013.
Added by 129th General AssemblyFile No.28, HB 153, §101.01, eff. 9/29/2011.