Effective: September 10, 2010
Latest Legislation: House Bill 519 - 128th General Assembly
The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may:
(A) Prescribe all forms that are required to be filed under this chapter;
(B) Adopt rules that are necessary and proper to carry out this chapter; and
(C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.
Structure Ohio Revised Code
Chapter 5753 | Casinos and Sports Gaming
Section 5753.01 | Definitions.
Section 5753.02 | Tax Levied on Casino Revenue.
Section 5753.021 | Tax Levied on Sports Gaming.
Section 5753.03 | Funds Created.
Section 5753.031 | Distribution of Sports Gaming Tax Revenue.
Section 5753.04 | Filing of Returns.
Section 5753.06 | Application for Refund.
Section 5753.061 | Application of Refund to Debt to the State.
Section 5753.08 | Liability for Unpaid Taxes.
Section 5753.09 | Administration and Enforcement.
Section 5753.10 | Recordkeeping.
Section 5753.11 | Calculating Student Populations.
Section 5753.12 | Tax on Unlicensed Casino and Sports Gaming Facilities.