There is a newer version of the Ohio Revised Code
2012 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5703 - DEPARTMENT OF TAXATION
- Section 5703.01 - Department of taxation composition.
- Section 5703.02 - Board of tax appeals - powers and duties.
- Section 5703.03 - Appointment of members of board of tax appeals - terms of office.
- Section 5703.031 - Enforcement of board of tax appeals orders.
- Section 5703.04 - Tax commissioner - powers, duties and immunity.
- Section 5703.05 - Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.
- Section 5703.051 - Procedure for certificate of abatement.
- Section 5703.052 - Tax refund fund.
- Section 5703.053 - What constitutes timely filing.
- Section 5703.054 - Form of filing required documents.
- Section 5703.055 - Rounding fractional parts of dollar.
- Section 5703.056 - Mailing terms - delivery services.
- Section 5703.057 - Commissioner may require identifying information.
- Section 5703.058 - Deposit of tax payments within 30 days of receipt.
- Section 5703.059 - Electronic or telephonic tax filing.
- Section 5703.06 - Claims - compromise or installment payment agreement - innocent spouse relief.
- Section 5703.061 - Cancellation of debts under fifty dollars.
- Section 5703.07 - Bond of tax commissioner - duty to devote entire time to office.
- Section 5703.08 - Employee's bonds.
- Section 5703.081 - Discipline of department employee failing to comply with tax laws.
- Section 5703.09 - Compensation of board members.
- Section 5703.10 - Place of office - branch offices.
- Section 5703.11 - Business hours.
- Section 5703.12 - Annual report.
- Section 5703.13 - Quorum - orders.
- Section 5703.14 - Rules of board and department - amendments - right to review - hearing.
- Section 5703.141 - [Repealed].
- Section 5703.15 - Designation of actions.
- Section 5703.16 - Rules and regulations.
- Section 5703.17 - Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.
- Section 5703.18 - Procedural powers of commissioner and agents.
- Section 5703.19 - Right of tax commissioner to inspect books of taxpayer - penalty.
- Section 5703.20 - Power to require production of books by order or subpoena.
- Section 5703.21 - Prohibition against divulging information - information acquired as result of audit.
- Section 5703.211 - Rules for tracking database searches.
- Section 5703.22 - Decisions of department.
- Section 5703.23 - Attorney general or prosecuting attorney shall aid in investigations or hearings.
- Section 5703.24 - Action for damages by taxpayer.
- Section 5703.25 - Returns, claims, and reports need not be sworn to - perjury statement.
- Section 5703.26 - Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.
- Section 5703.261 - Payment with nonnegotiable or dishonored instrument - penalty.
- Section 5703.262 - Commissioner may designate documents that must be signed by preparers - penalties.
- Section 5703.27 - Duty to answer questions.
- Section 5703.28 - Contempt proceedings for disobedience.
- Section 5703.29 - Fees of officers and witnesses.
- Section 5703.30 - Payment of expenses and witness fees.
- Section 5703.31 - Appearance of officers - payment of expenses.
- Section 5703.32 - Depositions.
- Section 5703.33 - Copy of testimony to be received in evidence.
- Section 5703.34 - Compulsory testimony - privilege against prosecution.
- Section 5703.35 - Furnishing of blanks - extension of time for filing reports.
- Section 5703.36 - Commissioner to obtain information.
- Section 5703.37 - Service of notice or order.
- Section 5703.371 - Foreign corporations - designation of secretary of state as agent.
- Section 5703.38 - Denial of injunction.
- Section 5703.39 - Writ of mandamus - injunction.
- Section 5703.40 - Interchange of information with other states, United States or Canada.
- Section 5703.41 - Interchange of information between tax commissioner and other officers.
- Section 5703.42 - Annual report.
- Section 5703.43 - Duty of agents to report and testify.
- Section 5703.44 - Forfeiture for ordering agent to violate law.
- Section 5703.45 - Agent's acts imputed to principal.
- Section 5703.46 - Each day's failure to comply a separate offense.
- Section 5703.47 - Definition of federal short term rate.
- Section 5703.48 - Report describing effect of tax expenditures on general revenue fund.
- Section 5703.49 - Internet site for tax information.
- Section 5703.50 - Taxpayer rights definitions.
- Section 5703.51 - Written information and instructions for taxpayers.
- Section 5703.52 - Problem resolution officers - continuing education - evaluating employees.
- Section 5703.53 - Opinions on prospective tax liability.
- Section 5703.54 - Action for damages by taxpayer.
- Section 5703.55 - Display of social security number.
- Section 5703.56 - Sham transactions.
- Section 5703.57 - Ohio business gateway steering committee.
- Section 5703.58 - Time limit for assessments - extension by lawful stay.
- Section 5703.60 - Petition for reassessment.
- Section 5703.65 - Central sales and use tax registration system not to be used for other taxes.
- Section 5703.70 - Refund application procedures.
- Section 5703.80 - Property tax administration fund.
- Section 5703.82 - Tax discovery data system - discovery project fund.
- Section 5703.99 - Penalty.
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