31-15 Municipal Income Tax - Laserfiche WebLink

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(2b)(al) "Assessment" means a written fording by the Tax Administrator that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty, or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the Board of Tax Review pursuant to Section 24128.18 of this Chapter, and has "ASSESSMENT" written in all capital letters at the top of such finding. (b2) "Assessment" does not include a notice denying a request for re- fund issued under division (^` "` of See "Section 128.096(b)(3), a billing statement notifying a taxpayer of current or past -due balances owed to the municipal corporation, a Tax Administrator's request for additional information, a notification to the taxpayer of mathematical errors, or a Tax Administrator's other written correspondence to a per- son or taxpayer that does not meet the criteria prescribed by division (c)(2b)(Al) of this section. (3c) "AUDIT" means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax (44) "BOARD OF REVIEW" has same meaning as "Local Board of Tax Re- view". (5e) "CALENDAR QUARTER" means the three -month period ending on the last day of March, June, September, or December. (Tf) "CERTIFIED MAIL," "EXPRESS MAIL," "UNITED STATES MAIL," "POSTAL SERVICE," and similar terms include any delivery service author- ized pursuant to section 5703.056 of the Ohio Revised Code. (9g) "COMPENSATION" means any form of remuneration paid to an employ- ee for personal services. (9h) "DISREGARDED ENTITY" means a single member lunited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes. (44i) "DOMICILE" means the true, fixed and permanent home of the taxpayer to which, whenever absent, the taxpayer intends to return. A taxpayer, even if having more than one residence, may only have one domicile. This term is fur- ther defined in Section 128.042 of this Chapter. (44-j) "EXEMPT INCOME" means all of the following: (Al) The military pay or allowances of members of the armed forces of the United States or members of their reserve components, including the national guard of any state; (132) Social security benefits, railroad retirement benefits, unemploy- ment compensation, pensions, retirement benefit payments, payments from annuities, and similar payments made to an employee or to the beneficiary of an employee under a retirement program or plan, disabil- ity payments received from private industry or local, state, or federal governments or from charitable, religious or educational organizations, and the proceeds of sickness, accident, or liability insurance policies. As used in division (44j)(Q) of this section, "unemployment compen- 26