2006 Ohio Revised Code - 5727.72. Duty to testify or bring books or papers.

§ 5727.72. Duty to testify or bring books or papers.
 

No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to do so, or refuse to bring with the officer, employee, or agent and submit for inspection any books or papers of such person in the officer's, employee's, or agent's possession, custody, or control, or refuse to answer any questions put to the officer, employee, or agent concerning the organization, business, or property of such person. 
 

HISTORY: RS §§ 2779, 2780-10, 2780-15; S&S 769; 59 v 91, §§ 2, 3; 90 v 332; 91 v 222; 91 v 410, § 4; 92 v 89; GC § 12871; Bureau of Code Revision, 10-1-53; 138 v H 145 (Eff 12-31-79); 143 v S 156 (Eff 12-31-89); 148 v S 3. Eff 10-5-99.