There is a newer version of the Ohio Revised Code
2006 Ohio Revised Code - 5703.32. Depositions.
In an investigation the department of taxation or any party may cause depositions of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of common pleas.
HISTORY: GC § 1465-25; 102 v 224, § 27; Bureau of Code Revision. Eff 10-1-53.
Ohio Rules
Depositions, CivR
30, 31.
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