Article 1. General Provisions
Except as otherwise provided in this section, if any report, claim, statement, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under this chapter is, after such period or date, delivered by United States mail to the agency, officer, or office with which such report, claim, statement, or other document is required to be filed, or to which such payment is required to be made, the date of the postmark stamped on the cover in which such report, claim, statement, or other document, or payment is mailed shall be deemed the date of delivery or the date of payment.
If a payment is made electronically, the payment is considered to be made when the payment is received by the treasurer of state or credited to an account designated by the treasurer of state for the receipt of tax payments.
As used in this section, "the date of the postmark" means, in the event there is more than one date on the cover, the earliest date imprinted on the cover by the post office.
Cite as R.C. § 5726.08
History. Repealed by 130th General Assembly File No. TBD, HB 492, §2, eff. 9/17/2014.
Added by 129th General AssemblyFile No.186, HB 510, §1, eff. 3/27/2013.