Ohio Revised Code
Title 57 | Taxation
Chapter 5703 | Department of Taxation

Section 5703.03 | Appointment of Members of Board of Tax Appeals - Terms of Office. - Effective: March 17, 1989 Latest Legislation: House Bill 934 -...

Section 5703.031 | Enforcement of Board of Tax Appeals Orders. - Effective: March 17, 1989 Latest Legislation: House Bill 934 -...

Section 5703.04 | Tax Commissioner - Powers, Duties and Immunity. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5703.05 | Powers, Duties and Functions of Tax Commissioner - Deputy Commissioners - Employees - Certificate of Abatement. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5703.051 | Procedure for Certificate of Abatement. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5703.052 | Tax Refund Fund. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.053 | What Constitutes Timely Filing. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.054 | Form of Filing Required Documents. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.055 | Rounding Fractional Parts of Dollar. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5703.056 | Mailing Terms; Delivery Services; Date or Receipt. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.057 | Commissioner May Require Identifying Information. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5703.058 | Deposit of Tax Payments Within 30 Days of Receipt. - Effective: September 29, 2007 Latest Legislation: House Bill 119 -...

Section 5703.059 | Electronic or Telephonic Tax Filing. - Effective: March 23, 2015 Latest Legislation: House Bill 5 -...

Section 5703.0510 | Claiming Tax Credits; Required Documentation. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.06 | Claims - Compromise or Installment Payment Agreement - Innocent Spouse Relief. - Effective: September 28, 2006 Latest Legislation: House Bill 390 -...

Section 5703.061 | Cancellation of Debts Under $50. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5703.07 | Bond of Tax Commissioner - Duty to Devote Entire Time to Office. - Effective: November 26, 1982 Latest Legislation: Senate Bill 550 -...

Section 5703.08 | Employee's Bonds. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.081 | Discipline of Department Employee Failing to Comply With Tax Laws. - Effective: October 5, 1987 Latest Legislation: House Bill 231 -...

Section 5703.09 | Compensation of Board Members. - Effective: November 15, 1981 Latest Legislation: House Bill 694 -...

Section 5703.10 | Place of Office - Branch Offices. - Effective: December 4, 1973 Latest Legislation: Senate Bill 174 -...

Section 5703.11 | Business Hours. - Effective: September 29, 2000 Latest Legislation: House Bill 612 -...

Section 5703.12 | Annual Report. - Effective: April 20, 1994 Latest Legislation: House Bill 515 -...

Section 5703.13 | Quorum - Orders. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.14 | Review of Rules. - Effective: September 17, 2014 Latest Legislation: Senate Bill 3 -...

Section 5703.15 | Designation of Actions. - Effective: October 11, 1976 Latest Legislation: House Bill 920 -...

Section 5703.16 | Rules and Regulations. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.17 | Appointment and Powers of Agent, Tax Auditor Agent, or Tax Auditor Agent Manager. - Effective: July 1, 2007 Latest Legislation: House Bill 187 -...

Section 5703.18 | Procedural Powers of Commissioner and Agents. - Effective: October 11, 1976 Latest Legislation: House Bill 920 -...

Section 5703.19 | Right of Tax Commissioner to Inspect Books of Taxpayer - Penalty. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.20 | Power to Require Production of Books by Order or Subpoena. - Effective: October 4, 1996 Latest Legislation: House Bill 495 -...

Section 5703.21 | Prohibition Against Divulging Information - Information Acquired as Result of Audit. - Effective: March 23, 2022 Latest Legislation: House Bill 166 (GA...

Section 5703.211 | Rules for Tracking Database Searches. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5703.22 | Decisions of Department. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.23 | Attorney General or Prosecuting Attorney Shall Aid in Investigations or Hearings. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.24 | Action for Damages by Taxpayer. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.25 | Returns, Claims, and Reports Need Not Be Sworn to - Perjury Statement. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5703.26 | Prohibition Against Making a False or Fraudulent Report, Return, Schedule, Statement, Claim, or Document. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.261 | Payment With Nonnegotiable or Dishonored Instrument - Penalty. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5703.262 | Commissioner May Designate Documents That Must Be Signed by Preparers - Penalties. - Effective: October 5, 1987 Latest Legislation: House Bill 231 -...

Section 5703.263 | Prohibited Conduct by Tax Preparer; Power of Commissioner. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5703.27 | Duty to Answer Questions. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.28 | Contempt Proceedings for Disobedience. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.29 | Fees of Officers and Witnesses. - Effective: July 1, 2009 Latest Legislation: House Bill 525 -...

Section 5703.30 | Payment of Expenses and Witness Fees. - Effective: June 22, 1984 Latest Legislation: House Bill 37 -...

Section 5703.31 | Appearance of Officers - Payment of Expenses. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.32 | Depositions. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.33 | Copy of Testimony to Be Received in Evidence. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.34 | Compulsory Testimony - Privilege Against Prosecution. - Effective: January 1, 1990 Latest Legislation: Senate Bill 147 -...

Section 5703.35 | Furnishing of Blanks - Extension of Time for Filing Reports. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

Section 5703.36 | Commissioner to Obtain Information. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.37 | Service of Notice or Order. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.371 | Foreign Corporations - Designation of Secretary of State as Agent. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.38 | Denial of Injunction. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5703.39 | Writ of Mandamus - Injunction. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.40 | Interchange of Information With Other States, United States or Canada. - Effective: July 18, 1990 Latest Legislation: Senate Bill 303 -...

Section 5703.41 | Interchange of Information Between Tax Commissioner and Other Officers. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.42 | Annual Report. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.43 | Duty of Agents to Report and Testify. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.44 | Forfeiture for Ordering Agent to Violate Law. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.45 | Agent's Acts Imputed to Principal. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.46 | Each Day's Failure to Comply a Separate Offense. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5703.47 | Definition of Federal Short Term Rate. - Effective: September 6, 2012 Latest Legislation: House Bill 508 -...

Section 5703.48 | Report Describing Effect of Tax Expenditures on General Revenue Fund. - Effective: March 21, 2017 Latest Legislation: House Bill 9 -...

Section 5703.49 | Internet Site for Tax Information. - Effective: November 5, 2004 Latest Legislation: House Bill 204 -...

Section 5703.50 | Taxpayer Rights Definitions. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.51 | Written Information and Instructions for Taxpayers. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5703.52 | Problem Resolution Officers - Continuing Education - Evaluating Employees. - Effective: January 1, 1990 Latest Legislation: Senate Bill 147 -...

Section 5703.53 | Opinions on Prospective Tax Liability. - Effective: January 1, 1990 Latest Legislation: Senate Bill 147 -...

Section 5703.54 | Action for Damages by Taxpayer. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5703.55 | Display of Social Security Number. - Effective: June 8, 2000 Latest Legislation: House Bill 262 -...

Section 5703.56 | Sham Transactions. - Effective: June 26, 2003 Latest Legislation: House Bill 95 -...

Section 5703.57 | Ohio Business Gateway Steering Committee. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.58 | Time Limit for Assessments - Extension by Lawful Stay. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5703.60 | Petition for Reassessment. - Effective: September 6, 2002 Latest Legislation: Senate Bill 200 -...

Section 5703.65 | Central Sales and Use Tax Registration System Not to Be Used for Other Taxes. - Effective: July 1, 2003 Latest Legislation: Senate Bill 143 -...

Section 5703.70 | Refund Application Procedures. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5703.75 | Taxes and Refunds Under One Dollar. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5703.76 | Electronic Fund Transfers for Political Subdivisions. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.77 | Credit Account Balances. - Effective: February 7, 2022 Latest Legislation: House Bill 228 -...

Section 5703.80 | Property Tax Administration Fund. - Effective: June 30, 2017 Latest Legislation: House Bill 26 -...

Section 5703.82 | Tax Discovery Data System. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.85 | Quarterly Report by Tax Commissioner. - Effective: September 29, 2015 Latest Legislation: House Bill 64 -...

Section 5703.90 | Assessments for the Unpaid Taxes. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.91 | Failure of Corporation to Report or Pay Taxes or Fees. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.92 | Exercising Powers After Articles of Incorporation or Certificate of Authority Canceled; Penalty. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.93 | Reinstatement After Cancellation. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5703.94 | Qualifications for Out-of-State Disaster Business or Employee. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5703.95 | [Repealed Effective 4/3/2023 by h.b. 66, 134th General Assembly] Tax Expenditure Review Committee. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5703.99 | Penalty. - Effective: July 1, 1996 Latest Legislation: Senate Bill 2 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5703 | Department of Taxation

Ohio Revised Code
Title 57 | Taxation
Chapter 5703 | Department of Taxation