5703-9-18 Definition of subscriber for satellite broadcasting service.

 

TO BE RESCINDED

 

5703-9-18                    Sales and use tax; remission of additional charge.

 

 

 

(A)    Persons assessed an additional charge for failing to file timely a sales or use tax return or to pay the full amount of the tax shown on the return to be due may petition the tax commissioner for remission of the additional charge. The petition must be in writing and filed with the commissioner personally or by express, registered, or certified mail of the United States postal service within thirty days of the receipt of the notice of assessment. If a petition for reassessment is filed timely contesting the validity or legality of the assessment, the petition for remission of the additional charge may be included or may be filed separately.

 

(B)  The commissioner, in the final determination, may conditionally remit all or a portion of the additional charge, imposing the same requirements as for conditional remission of the penalty pursuant to rule 5703-9-05 of the Administrative Code.

 

 

Effective:                                10/10/2002

 

R.C. 119.032 review dates:    7/23/2002

 

 

CERTIFIED ELECTRONICALLY

 

Certification

 

09/30/2002 09:14 AM

 

Date

 

 

 

Promulgated Under:   5703.14

Statutory Authority:   5703.05

Rule Amplifies:           5739.12, 5739.13, 5739.133,

5741.13

Prior Effective Dates: 7-2-81, 2-1-86, 5-15-89,

1-15-94