2006 Ohio Revised Code - [109.08.2] 109.082.Problem resolution officers for certain taxes.

[§ 109.08.2] § 109.082. Problem resolution officers for certain taxes.
 

The attorney general shall appoint one or more problem resolution officers from among the employees of the office of the attorney general. These officers shall receive and review inquiries and complaints concerning collections made pursuant to Chapters 5733., 5739., 5741., 5747., and 5751. of the Revised Code regarding which the taxpayer has been unable to obtain satisfactory information after several attempts to communicate with the employee of the office assigned to the taxpayer's collection case or the employee's immediate supervisor, or the special counsel assigned to the case. 
 

HISTORY: 143 v S 147. Eff 1-1-90; 151 v H 390, § 1, eff. 9-28-06.
 

The provisions of § 3 of 151 v H 390 read as follows: 

SECTION 3. The amendment or enactment by this act of sections 109.082, 131.02, 5703.06, and 5703.58 of the Revised Code apply to assessments made, or if no assessment was made, to liabilities arising, before, on, or after the effective date of this act. However, the statute of limitations to collection in section 131.02 of the Revised Code, as amended by this act, and to assessment in section 5703.58 of the Revised Code, as enacted by this act, expire not earlier than three years after the effective date of this act, notwithstanding any provisions in such sections to the contrary. 

The effective date is set by section 3 of SB 147. 

 

Effect of Amendments

151 v H 390, effective September 28, 2006, inserted "and 5751." and made related changes.