§ 40.45  ELECTRONIC FILING.
   (A)   All taxpayers that have made the election allowed under § 40.40 of this chapter shall file any tax return or extension for filing a tax return, and shall make payment of amounts shown to be due on such returns, electronically, either through the Ohio Business Gateway or in another manner as prescribed by the Tax Commissioner.
   (B)   A taxpayer may apply to the Commissioner, on a form prescribed by the Commissioner, to be excused from the requirement to file returns and make payments electronically. For good cause shown, the Commissioner may excuse the applicant from the requirement and permit the applicant to file the returns or make the payments by nonelectronic means.
   (C)   The Tax Commissioner may adopt ruies establishing the following:
      (1)   The format of documents to be used by taxpayers to file returns and make payments by electronic means;
      (2)   The information taxpayers must submit when filing tax returns by electronic means.
(Ord. 2018-2, passed 2-12-2018)