2006 Ohio Revised Code - 5703.18. Procedural powers of the department.
§ 5703.18. Procedural powers of the department.
The tax commissioner and every agent provided for in
section 5703.17 of the Revised Code may, for the purposes of the laws relating to taxation, administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses, and the production of books, accounts, papers, records, documents, and testimony.
HISTORY: GC § 1465-21; 102 v 224, § 23; Bureau of Code Revision, 10-1-53; 126 v 317 (Eff 10-4-55); 136 v H 920. Eff 10-11-76.
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