Ohio Administrative Code|Rule 5703-1-13 | Authorized delivery services.

                                                
(A) Pursuant to section 5703.056 of
		  the Revised Code, a delivery service company can request to have a delivery
		  service authorized for use to deliver tax payments or tax documents to the tax
		  commissioner, treasurer of state, or the board of tax appeals. "Delivery
		  service" means a specific delivery product offered by a delivery service
		  company and does not constitute all of the delivery products offered by that
		  delivery service company. A delivery service must meet all of the following
		  criteria:
(1) The delivery service is available
			 to the general public;
(2) The delivery service is at least
			 as timely and reliable on a regular basis as the United States postal
			 service;
(3) The delivery service company
			 records electronically to a database kept in the regular course of its
			 business, and marks on the cover in which the payment or document is enclosed,
			 the date on which the payment or document was given to the delivery service
			 company for delivery; and
(4) The delivery service company
			 records electronically to a database kept in the regular course of its business
			 the date on which the payment or document was given by the delivery service
			 company to the person who signed the receipt of delivery and the name of the
			 person who signed the receipt.
(B) If the delivery service meets the
		  criteria listed in paragraph (A) of this rule, the delivery service company
		  seeking to have a delivery service approved by the tax commissioner must fill
		  out an application and return it to the department of taxation. Upon verifying
		  the information on the application, the tax commissioner will journalize the
		  decision to deny or accept the delivery service. Such journal entry will be
		  kept in the administrative journal entry volume. A copy of the journal entry
		  shall be mailed to the delivery service company, the treasurer of state, and
		  the board of tax appeals. The denial of a delivery service is subject to the
		  same procedures as set forth in paragraph (C) of this rule.
(C) If the delivery service no longer
		  meets the above criteria, the delivery service company shall notify the tax
		  commissioner that the delivery service no longer meets the criteria listed in
		  paragraph (A) of this rule. The tax commissioner may also revoke the use of the
		  delivery service if the tax commissioner finds that the delivery service no
		  longer meets the above criteria. The tax commissioner shall send by certified
		  mail a notice to the delivery service company whose delivery service the tax
		  commissioner intends to revoke. That person shall have ten days from the
		  receipt of the tax commissioner's notice to contest the revocation by
		  requesting a hearing. The hearing shall be held within ten days of the tax
		  commissioner's receipt of the request. The tax commissioner's determination on
		  the revocation is final and is not subject to further administrative review or
		  appeal. The removal of the product from the list of authorized delivery
		  services will be reflected in a journal entry kept in the administrative
		  journal entry volume. A copy of the journal entry shall be mailed to the
		  delivery service company, the treasurer of state, and the board of tax
		  appeals.
(D) If a delivery service is revoked
		  from the list of authorized delivery service products by the tax commissioner;
		  such person providing the delivery service shall not be allowed to reapply for
		  authorization of that delivery service for a period of one year.
(E) The effective date of the
		  revocation of a delivery service is sixty days from the date of the journal
		  entry issued pursuant to paragraph (C) of this rule.
(F) A list of authorized delivery
		  service products and any delivery service products that have been revoked shall
		  be published on the Ohio department of taxation's web page. A list of
		  authorized delivery service products and any that have been revoked shall also
		  be available from the Ohio department of taxation's office of chief
		  counsel.