Ohio 5703. Department of Taxation.
- 5703.01. Creation of department of taxation.
- 5703.02. Powers and duties of board of tax appeals.
- 5703.03. Appointment of members of board of tax appeals; terms of office.
- · · · [5703.03.1] 5703.031.Enforcement of board of tax appeals orders.
- 5703.04. Powers, duties, privileges and immunities of tax commissioner.
- 5703.05. Powers, duties and functions of tax commissioner; deputy commissioners; employees; certificate of abatement.
- · · · [5703.05.1] 5703.051.New certificate of abatement may be used; procedures.
- · · · [5703.05.2] 5703.052.Tax refund fund.
- · · · [5703.05.3] 5703.053.Postmark as evidence of timely filing of refund application.
- · · · [5703.05.4] 5703.054.Form of filing documents.
- · · · [5703.05.5] 5703.055.Rounding to nearest whole dollar.
- · · · [5703.05.6] 5703.056.Mailing and postmark terms; use of delivery services.
- · · · [5703.05.7] 5703.057.Commissioner may require tax document filer to provide identifying information; confidentiality of social security numbers; penalties.
- 5703.06. Compromise or payment-over-time agreement.
- 5703.07. Tax commissioner's bond; prohibitions and limitations.
- 5703.08. Employee's bonds.
- · · · [5703.08.1] 5703.081.Dismissal of employee for noncompliance with tax laws.
- 5703.09. Salaries of members of board of tax appeals.
- 5703.10. Place of office; branch offices.
- 5703.11. Business hours.
- 5703.12. Audits of persons registering vehicles under international registration plan.
- 5703.13. Quorum; orders.
- 5703.14. Rules of department and of board; filing; amendments; right to review; hearing.
- · · · [5703.14.1] 5703.141.[Repealed]
- 5703.15. Designation of actions.
- 5703.16. Rules and regulations.
- 5703.17. Appointment of agent, tax auditor agent, or tax auditor agent manager.
- 5703.18. Procedural powers of the department.
- 5703.19. Right of tax commissioner to inspect books of taxpayer; penalties.
- 5703.20. Power to require production of books by order or subpoena.
- 5703.21. Prohibition against divulging information; audits of department of taxation.
- 5703.22. Decisions of department.
- 5703.23. Attorney general or prosecuting attorney shall aid in investigations or hearings.
- 5703.24. Returns and answers by taxpayer.
- 5703.25. Returns, claims, and reports to include perjury statement.
- 5703.26. Prohibition against making a false return, claim or report.
- · · · [5703.26.1] 5703.261.Payment with nonnegotiable or dishonored instrument.
- · · · [5703.26.2] 5703.262.Documents that must be signed by preparer; penalty.
- 5703.27. Duty to answer questions.
- 5703.28. Contempt proceedings for disobedience.
- 5703.29. Fees of officers and witnesses.
- 5703.30. Payment of expenses and witness fees.
- 5703.31. Appearance of officers; payment of expenses.
- 5703.32. Depositions.
- 5703.33. Copy of testimony to be received in evidence.
- 5703.34. Compulsory testimony; privilege against prosecution.
- 5703.35. Reports; extension of time for filing.
- 5703.36. Commissioner to obtain information.
- 5703.37. Service of order or notice.
- · · · [5703.37.1] 5703.371.Secretary of state designated as agent for foreign corporations.
- 5703.38. Denial of injunction.
- 5703.39. Enforcement by mandamus or injunction.
- 5703.40. Information sharing with other states, United States or Canada.
- 5703.41. Interchange of information between tax commissioner and other officers.
- 5703.42. Annual report of department.
- 5703.43. Duty of agents to report and testify.
- 5703.44. Forfeiture for ordering agent to violate law.
- 5703.45. Agent's acts imputed to principal.
- 5703.46. Each day's failure to comply a separate offense.
- 5703.47. Federal short-term rate defined; computation of statutory interest rate for following year; notice to county auditors.
- 5703.48. Biennial report on effect of tax expenditure.
- 5703.49. Internet site; posting of municipal income tax documents and information.
- 5703.58. Time limit on assessments.
Taxpayer Rights.
- 5703.50. Definitions.
- 5703.51. Instruction booklet for personal property taxes; explanation of audit, assessment procedure; taxpayer rights.
- 5703.52. Problem resolution officers; continuing education; annual report; quotas banned; agent evaluation.
- 5703.53. Request for opinion of the commissioner as to prospective tax liability.
- 5703.54. Action for damages by aggrieved taxpayer.
- 5703.55. Social security number restriction.
- 5703.56. Sham transactions may be disregarded.
- 5703.57. Business gateway steering committee created.
- 5703.60. Proceedings on petition for reassessment generally; corrected assessment.
- 5703.65. Central sales and use tax registration system does not establish nexus.
- 5703.70. Proceedings on applications for refunds or for temporary compensation to vendors implementing destination-based sourcing of sales.
- 5703.80. Property tax administration fund.
- 5703.99. Penalties.