Effective: June 8, 2000
Latest Legislation: House Bill 262 - 123rd General Assembly
The department of taxation shall not put a taxpayer's social security number on the outside of any material mailed to the taxpayer.
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.