COLUMBUS, Ohio -- Mike Tyson is not entitled to a refund of $5.8 million in state income taxes he paid in 1995-96 when he owned a home near Cleveland, tax authorities ruled Friday.

Tyson bought the 62-acre estate in Southington in 1991. In 1992, he was imprisoned in Indiana on a rape conviction and was paroled in 1995. His probation was transferred to Ohio and he was listed as a state resident.

He paid $2 million in state income taxes to Ohio in 1995 and $3.8 million in 1996, his tax returns said. He claimed he moved to Nevada after his parole and mistakenly paid the Ohio taxes. His federal returns show he paid taxes on $29 million of income in 1995 and $56 million the next year.

The Ohio Department of Taxation argued that even though a person can have more than one residence, the person must have a primary home, and in Tyson's case it was Ohio.

Tyson presented credit card receipts and other records to demonstrate that his primary residence was in Nevada. He also claimed Indiana as a residence for the part of 1995 that he was still imprisoned. He was released on March 25 of that year.

However, his parole officer wrote in a report that Tyson told him he intended to settle in Southington and did not want to transfer his parole to authorities in Nevada, court records showed. One of the conditions of his parole was to maintain an Ohio residence and obtain written permission before leaving the state, according to the records.

The state said a paper trail proves Tyson was an Ohio resident because he lived in the state for at least 120 days each of those two years.

Tyson testified during a hearing in the case last year that he thought Ohio was a "great state," but he never intended to make it his primary residence.

"I'm sure you guys know that I have a lot of money, that I'm not broke, you know?" Tyson testified. "I'm embarrassed being here fighting over this, but this is my money, and I'm tired of you guys stealing my money."

Tyson's lawyer in the case, Elliott Kajan, said he had not reviewed the ruling by the Ohio Board of Tax Appeals, and Tyson had not decided whether to appeal to the Ohio Supreme Court.

"It took them a long time to reach the wrong decision," Kajan said.

State Tax Commissioner Thomas Zaino said his office was pleased with the ruling.

"This supports our efforts to ensure that everyone pays their fair share of taxes," Zaino said.