Ohio Application for Commercial Activity Tax Refund

Application for Commercial Activity Tax Refund
Form CAT REF
CAT REF

Application for Commercial
Activity Tax Refund

Please do not
use staples.
CAT account number

Rev. 11/23

FEIN/SSN

Payee ID (required for refunds $50,000 or greater)

Use only UPPERCASE letters.

Reporting member's name

Street address (number and street)
City

State

Contact's first name

ZIP code

M.I. Last name

Telephone

Fax

Title

E-mail

Time period covered by the refund request (MM/DD/YY)	
Total amount of refund claimed

$

,

to (MM/DD/YY)

,

.

State full and complete reasons for the above claim. You may attach additional sheets and/or supporting documentation.

Note: This application must be filed within four years from the date of the erroneous payment of the tax. Refund applications may
only be submitted by primary registrants; members may not submit refund requests.

SIGN HERE (required)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the relevant facts in
this matter to file this refund application.



Signature	

Date (MM/DD/YY)

Name	Title
Taxpayer representative: The taxpayer will be represented in the matter by the following individual. Please attach a Declaration of Tax
Representative (Ohio form TBOR 1), which can be found on the department’s Web site at tax.ohio.gov.
First name

Telephone

M.I. Last name

Title

E-mail

Options to send this request: Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or
gateway.ohio.gov – Online Notice Response Service: eFax – 206-666-4462; Mail: Ohio Department of Taxation,
CAT REF, P.O. Box 16158 Columbus OH 43216-6158

CAT REF
Rev. 11/23

Information and Pertinent Law Sections
To the extent that a refund is granted on this application,
either in whole or in part, the Department of Taxation will
calculate and include the appropriate amount of interest in
the refund payment made to the applicant. The applicant
should not include such interest in the “total amount of
refund claimed.”
Payee ID: The Department will now issue all refunds of
$50,000 or greater via direct deposit. In order to receive a
refund via direct deposit, please register as a Payee with
OhioPays. For more information, please visit ohiopays.ohio.
gov.
Commercial activity tax refunds are governed by R.C.
5751.08, which provides in pertinent part as follows:
(A) An application for refund to the taxpayer of amounts
imposed under this chapter that are overpaid, paid illegally or
erroneously, or paid on any illegal or erroneous assessment
shall be filed by the reporting person with the tax commissioner,
on the form prescribed by the commissioner, within four years
after the date of the illegal or erroneous payment, or within any
additional period allowed under division (F) of section 5751.09
of the Revised Code. The applicant shall provide the amount of
the requested refund along with the claimed reasons for, and
documentation to support, the issuance of a refund.

(B) On the filing of the refund application, the tax commissioner
shall determine the amount of refund to which the applicant
is entitled. If the amount is not less than that claimed, the
commissioner shall certify the amount to the director of
budget and management and treasurer of state for payment
from the tax refund fund created under R.C. 5703.052. If the
amount is less than that claimed, the commissioner shall
proceed in accordance with R.C. 5703.70.
(C) Interest on a refund applied for under this section,
computed at the rate provided for in R.C. 5703.47, shall be
allowed from the later of the date the tax was paid or when
the tax payment was due.
(D) Except as provided in R.C. 5751.081, the tax commissioner
may, with the consent of the taxpayer, provide for the crediting
against tax due for a tax year the amount of any refund due
the taxpayer under this chapter for a preceding tax year.