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the Ohio Revised Code
2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5727: PUBLIC UTILITIES
5727.72 Duty to testify or bring books or papers.
Universal Citation:
OH Rev Code § 5727.72
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.
Effective Date: 10-05-1999
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