Effective: January 1, 1990
Latest Legislation: Senate Bill 147 - 118th General Assembly
(A) The tax commissioner shall appoint one or more problem resolution officers from among the employees of the department of taxation. These officers shall receive and review inquiries and complaints concerning matters that have been pending before the department for an unreasonable length of time or matters to which a taxpayer has been unable to obtain a satisfactory response after several attempts to communicate with the employee of the department assigned to the taxpayer's case or the employee's immediate supervisor.
Matters arising in cases on appeal from a final determination of the commissioner or in cases certified to the attorney general for collection are not reviewable by a problem resolution officer. An action taken by a problem resolution officer is not a final order of the commissioner appealable to the board of tax appeals.
(B) The tax commissioner shall maintain a continuing education program to train employees of the department and to provide them with a current knowledge of state and federal tax laws.
(C) In addition to any other information provided by law, the tax commissioner shall include in the annual report required by section 5703.42 of the Revised Code information about the number and kinds of audits or assessments conducted in the year covered by the report.
(D) The tax commissioner shall not use the amounts of taxes assessed by an employee of the department as the basis of a production quota system for employees or the basis for evaluating an employee's performance.
(E) The tax commissioner shall establish procedures for monitoring the performance of tax agents that include the use of evaluations obtained from taxpayers.
Structure Ohio Revised Code
Chapter 5703 | Department of Taxation
Section 5703.01 | Department of Taxation Composition.
Section 5703.02 | Board of Tax Appeals - Powers and Duties.
Section 5703.021 | Small Claims Docket Within Board of Tax Appeals.
Section 5703.03 | Appointment of Members of Board of Tax Appeals - Terms of Office.
Section 5703.031 | Enforcement of Board of Tax Appeals Orders.
Section 5703.04 | Tax Commissioner - Powers, Duties and Immunity.
Section 5703.051 | Procedure for Certificate of Abatement.
Section 5703.052 | Tax Refund Fund.
Section 5703.053 | What Constitutes Timely Filing.
Section 5703.054 | Form of Filing Required Documents.
Section 5703.055 | Rounding Fractional Parts of Dollar.
Section 5703.056 | Mailing Terms; Delivery Services; Date or Receipt.
Section 5703.057 | Commissioner May Require Identifying Information.
Section 5703.058 | Deposit of Tax Payments Within 30 Days of Receipt.
Section 5703.059 | Electronic or Telephonic Tax Filing.
Section 5703.0510 | Claiming Tax Credits; Required Documentation.
Section 5703.06 | Claims - Compromise or Installment Payment Agreement - Innocent Spouse Relief.
Section 5703.061 | Cancellation of Debts Under $50.
Section 5703.07 | Bond of Tax Commissioner - Duty to Devote Entire Time to Office.
Section 5703.08 | Employee's Bonds.
Section 5703.081 | Discipline of Department Employee Failing to Comply With Tax Laws.
Section 5703.09 | Compensation of Board Members.
Section 5703.10 | Place of Office - Branch Offices.
Section 5703.11 | Business Hours.
Section 5703.12 | Annual Report.
Section 5703.13 | Quorum - Orders.
Section 5703.14 | Review of Rules.
Section 5703.15 | Designation of Actions.
Section 5703.16 | Rules and Regulations.
Section 5703.17 | Appointment and Powers of Agent, Tax Auditor Agent, or Tax Auditor Agent Manager.
Section 5703.18 | Procedural Powers of Commissioner and Agents.
Section 5703.19 | Right of Tax Commissioner to Inspect Books of Taxpayer - Penalty.
Section 5703.20 | Power to Require Production of Books by Order or Subpoena.
Section 5703.211 | Rules for Tracking Database Searches.
Section 5703.22 | Decisions of Department.
Section 5703.23 | Attorney General or Prosecuting Attorney Shall Aid in Investigations or Hearings.
Section 5703.24 | Action for Damages by Taxpayer.
Section 5703.25 | Returns, Claims, and Reports Need Not Be Sworn to - Perjury Statement.
Section 5703.261 | Payment With Nonnegotiable or Dishonored Instrument - Penalty.
Section 5703.263 | Prohibited Conduct by Tax Preparer; Power of Commissioner.
Section 5703.27 | Duty to Answer Questions.
Section 5703.28 | Contempt Proceedings for Disobedience.
Section 5703.29 | Fees of Officers and Witnesses.
Section 5703.30 | Payment of Expenses and Witness Fees.
Section 5703.31 | Appearance of Officers - Payment of Expenses.
Section 5703.32 | Depositions.
Section 5703.33 | Copy of Testimony to Be Received in Evidence.
Section 5703.34 | Compulsory Testimony - Privilege Against Prosecution.
Section 5703.35 | Furnishing of Blanks - Extension of Time for Filing Reports.
Section 5703.36 | Commissioner to Obtain Information.
Section 5703.37 | Service of Notice or Order.
Section 5703.371 | Foreign Corporations - Designation of Secretary of State as Agent.
Section 5703.38 | Denial of Injunction.
Section 5703.39 | Writ of Mandamus - Injunction.
Section 5703.40 | Interchange of Information With Other States, United States or Canada.
Section 5703.41 | Interchange of Information Between Tax Commissioner and Other Officers.
Section 5703.42 | Annual Report.
Section 5703.43 | Duty of Agents to Report and Testify.
Section 5703.44 | Forfeiture for Ordering Agent to Violate Law.
Section 5703.45 | Agent's Acts Imputed to Principal.
Section 5703.46 | Each Day's Failure to Comply a Separate Offense.
Section 5703.47 | Definition of Federal Short Term Rate.
Section 5703.48 | Report Describing Effect of Tax Expenditures on General Revenue Fund.
Section 5703.49 | Internet Site for Tax Information.
Section 5703.50 | Taxpayer Rights Definitions.
Section 5703.51 | Written Information and Instructions for Taxpayers.
Section 5703.52 | Problem Resolution Officers - Continuing Education - Evaluating Employees.
Section 5703.53 | Opinions on Prospective Tax Liability.
Section 5703.54 | Action for Damages by Taxpayer.
Section 5703.55 | Display of Social Security Number.
Section 5703.56 | Sham Transactions.
Section 5703.57 | Ohio Business Gateway Steering Committee.
Section 5703.58 | Time Limit for Assessments - Extension by Lawful Stay.
Section 5703.60 | Petition for Reassessment.
Section 5703.65 | Central Sales and Use Tax Registration System Not to Be Used for Other Taxes.
Section 5703.70 | Refund Application Procedures.
Section 5703.75 | Taxes and Refunds Under One Dollar.
Section 5703.76 | Electronic Fund Transfers for Political Subdivisions.
Section 5703.77 | Credit Account Balances.
Section 5703.80 | Property Tax Administration Fund.
Section 5703.82 | Tax Discovery Data System.
Section 5703.85 | Quarterly Report by Tax Commissioner.
Section 5703.90 | Assessments for the Unpaid Taxes.
Section 5703.91 | Failure of Corporation to Report or Pay Taxes or Fees.
Section 5703.93 | Reinstatement After Cancellation.
Section 5703.94 | Qualifications for Out-of-State Disaster Business or Employee.