2006 Ohio Revised Code - 5747.18. General duties of commissioner; disclosure of information.

§ 5747.18. General duties of commissioner; disclosure of information.
 

The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner may: 

(A) Prescribe all forms required to be filed pursuant to this chapter; 

(B) Adopt such rules as the commissioner finds necessary to carry out this chapter; 

(C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the commissioner by this chapter. 

Any information gained as the result of returns, investigations, hearings, or verifications required or authorized by this chapter is confidential, and no person shall disclose such information, except for official purposes, or as provided by section 3125.43, 4123.271 [4123.27.1], 4123.591 [4123.59.1], 4507.023 [4507.02.3], or 5101.182 [5101.18.2], division (B) of section 5703.21 of the Revised Code, or in accordance with a proper judicial order. The tax commissioner may furnish the internal revenue service with copies of returns or reports filed and may furnish the officer of a municipal corporation charged with the duty of enforcing a tax subject to Chapter 718. of the Revised Code with the names, addresses, and identification numbers of taxpayers who may be subject to such tax. A municipal corporation shall use this information for tax collection purposes only. This section does not prohibit the publication of statistics in a form which does not disclose information with respect to individual taxpayers. 
 

HISTORY: 134 v H 475 (Eff 12-20-71); 137 v S 265 (Eff 11-11-77); 138 v H 363 (Eff 6-7-79); 141 v H 201 (Eff 7-1-85); 141 v H 242 (Eff 1-1-87); 143 v H 381 (Eff 7-1-89); 146 v H 167 (Eff 11-15-95); 146 v H 627 (Eff 12-2-96); 147 v H 215 (Eff 6-30-97); 148 v H 180 (Eff 8-6-99); 148 v S 180. Eff 3-22-2001; 151 v S 7, § 1, eff. 6-30-06.
 

See provisions, § 211 of HB 215 (147 v  - ) following RC § 5747.05.7. 

 

Effect of Amendments

151 v S 7, effective June 30, 2006, inserted "4123.271" in the final paragraph.