What is the procedure for filing a petition for reassessment (form PR)?
Corporations should use form PR, Petition for Reassessment, to initiate review of a franchise tax assessment issued by the Department of Taxation. Form PR applies only to assessments issued by the Ohio Department of Taxation (form PR does not apply to proposed assessments issued as a correction notice). A taxpayer must file its petition within sixty days of receipt of the assessment. If the taxpayer sends the petition by certified mail, the date of postmark is considered the date filed. If the taxpayer sends the petition by regular mail, the date the Department of Taxation receives the petition is considered the date filed. The petition must specify the items of the assessment objected to and the reasons for those objections. However, a taxpayer that has timely filed a petition for reassessment may raise additional written objections to the assessment at any time prior to the date of the tax commissioner’s final determination.
Corporations should use form PR, Petition for Reassessment, to initiate review of a franchise tax assessment issued by the Department of Taxation. Form PR applies only to assessments issued by the Ohio Department of Taxation (form PR does not apply to proposed assessments issued as a correction notice). A taxpayer must file its petition within sixty days of receipt of the assessment. If the taxpayer sends the petition by certified mail, the date of postmark is considered the date filed. If the taxpayer sends the petition by regular mail, the date the Department of Taxation receives the petition is considered the date filed. The petition must specify the items of the assessment objected to and the reasons for those objections. However, a taxpayer that has timely filed a petition for reassessment may raise additional written objections to the assessment at any time prior to the date of the tax commissioner’s final determination. If a taxpayer fails to file the petition for reassessment w
Corporations should use form PR, Petition for Reassessment, to initiate review of a franchise tax assessment issued by the Department of Taxation. Form PR applies only to assessments issued by the Ohio Department of Taxation (form PR does not apply to proposed assessments issued as a correction notice). A taxpayer must file its petition within sixty days of receipt of the assessment. If the taxpayer sends the petition by certified mail, the date of postmark is considered the date filed. If the taxpayer sends the petition by regular mail, the date the Department of Taxation receives the petition is considered the date filed. The petition must specify the items of the assessment objected to and the reasons for those objections. However, a taxpayer that has timely filed a petition for reassessment may raise additional written objections to the assessment at any time prior to the date of the tax commissioner’s final determination. If a taxpayer fails to file the petition for reassessment w
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- What is the procedure for filing a petition for reassessment (form PR)?
