2006 Ohio Revised Code - 5703.40. Information sharing with other states, United States or Canada.
§ 5703.40. Information sharing with other states, United States or Canada.
The department of taxation may adopt rules governing the interchange of information with the proper officer, board, department, ministry, or commission of any other state, the United States, any province of Canada, or Canada, and may, pursuant to such rules, furnish any information in its possession to any such officer, board, department, ministry, or commission under reciprocal arrangements by which the department shall receive like information from such officer, board, department, ministry, or commission. A member, deputy, employee, assistant, or agent of the department who furnishes such information pursuant to such rules and arrangement is not guilty of violating
section 5703.21 or
5715.50 of the Revised Code.
HISTORY: GC § 1465-33; 102 v 224, § 35; 115 v 549; Bureau of Code Revision, 10-1-53; 143 v S 303. Eff 7-18-90.
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