Ohio Revised Code Title I. State Government § 128.47

(A) An entity required to collect a wireless 9-1-1 charge under section 128.40 of the Revised Code or the next generation 9-1-1 access fee under section 128.414 or 128.421 of the Revised Code, a subscriber, or a consumer may apply to the tax commissioner for a refund of charges or fees described in division (B) of this section and of any penalties assessed with respect to such charges.  The application shall be made on the form prescribed by the tax commissioner.  The application shall be made not later than four years after the date of the illegal or erroneous payment of the charge or fee by the subscriber or consumer, unless the entity waives the time limitation under division (A)(3) of section 128.462 of the Revised Code.  If the time limitation is waived, the refund application period shall be extended for the same period as the waiver.

(D) On the filing of an application for a refund under this section, 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 determined amount to the director of budget and management and the treasurer of state for payment from the tax refund fund created under section 5703.052 of the Revised Code.  If the amount is less than that claimed, the commissioner shall proceed in accordance with section 5703.70 of the Revised Code.

(E) Refunds granted under this section shall include interest as provided by section 5739.132 of the Revised Code.