Ohio Tax Department Amends Regulation Requiring Electronic Filing, Payment of Severance Tax Returns

The Ohio Department of Taxation has adopted a rule requiring persons subject to severance tax to file returns and make payments electronically. The regulation mandates that severance tax returns be filed using the Ohio Business Gateway and payments be made electronically through the Gateway or in a manner prescribed by the Treasurer of State. Taxpayers may apply to the Tax Commissioner for an exception to these electronic filing and payment requirements. The rule becomes effective Apr. 26. [Ohio Dep’t of Taxation, Reg. Section 5703-35-01, 04/17/26]