Ohio Admin. Code 5703-13-06 - International registration plan, audits and hearings
(A)
A person who receives international registration plan
audit findings from the tax commissioner may protest the findings by filing a
written objection with the commissioner.
(B)
Unless the person
described in paragraph (A) of this rule files with the commissioner, within
sixty days of the date on the audit closing letter, a written objection, signed
by the person, or by the person's authorized agent having knowledge of the
facts, the audit findings become final.
(C)
Upon completion
of the review and hearing, if requested by the person described in paragraph
(A) of this rule, the commissioner shall issue a final determination that
upholds or modifies the audit findings. A copy of the final determination shall
be served on the person in the manner provided by section
5703.37
of the Revised Code, and it is subject to appeal under section
5717.02
of the Revised Code.
(D)
(1)
After the person
described in paragraph (A) of this rule has exhausted all appeals or the time
for filing an appeal has expired, the commissioner or registrar of motor
vehicles will transmit any adjustments resulting from the audit, and any
subsequent appeal, to the appropriate authorities in all jurisdictions as
provided by the "International Registration Plan."
(2)
If the person
described in paragraph (A) of this rule fails to timely file a written
objection as provided for in paragraph (B) of this rule, but provides
additional information related to the audit to the commissioner prior to the
commissioner or registrar notifying the jurisdictions described in paragraph
(D)(1) of this rule, the commissioner or registrar may review and adjust the
audit findings and notify the appropriate authorities in all jurisdictions
based on the adjustments. If such audit adjustments are made, they are not
subject to appeal.
Replaces: 5703-13-06
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.12
Prior Effective Dates: 8/1/1994, 9/17/2004, 11/4/2016
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.