State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5703
5703.01 Department of taxation composition.
5703.02 Board of tax appeals - powers and duties.
5703.03 Appointment of members of board of tax appeals - terms of office.
5703.031 Enforcement of board of tax appeals orders.
5703.04 Tax commissioner - powers, duties and immunity.
5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.
5703.051 Procedure for certificate of abatement.
5703.052 [Effective Until 9/10/2010] Tax refund fund.
5703.053 What constitutes timely filing.
5703.054 Form of filing required documents.
5703.055 Rounding fractional parts of dollar.
5703.056 Mailing terms - delivery services.
5703.057 Commissioner may require identifying information.
5703.058 Deposit of tax payments within 30 days of receipt.
5703.06 Claims - compromise or installment payment agreement - innocent spouse relief.
5703.07 Bond of tax commissioner - duty to devote entire time to office.
5703.08 Employee's bonds.
5703.081 Discipline of department employee failing to comply with tax laws.
5703.09 Compensation of board members.
5703.10 Place of office - branch offices.
5703.11 Business hours.
5703.12 Annual report.
5703.13 Quorum - orders.
5703.14 Rules of board and department - amendments - right to review - hearing.
5703.141 [Repealed].
5703.15 Designation of actions.
5703.16 Rules and regulations.
5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.
5703.18 Procedural powers of commissioner and agents.
5703.19 [Effective Until 9/10/2010] Right of tax commissioner to inspect books of taxpayer - penalty.
5703.20 Power to require production of books by order or subpoena.
5703.21 [Effective Until 9/10/2010] Prohibition against divulging information - information acquired as result of audit.
5703.211 Rules for tracking database searches.
5703.22 Decisions of department.
5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings.
5703.24 Action for damages by taxpayer.
5703.25 Returns, claims, and reports need not be sworn to - perjury statement.
5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.
5703.261 Payment with nonnegotiable or dishonored instrument - penalty.
5703.262 Commissioner may designate documents that must be signed by preparers - penalties.
5703.27 Duty to answer questions.
5703.28 Contempt proceedings for disobedience.
5703.29 Fees of officers and witnesses.
5703.30 Payment of expenses and witness fees.
5703.31 Appearance of officers - payment of expenses.
5703.32 Depositions.
5703.33 Copy of testimony to be received in evidence.
5703.34 Compulsory testimony - privilege against prosecution.
5703.35 Furnishing of blanks - extension of time for filing reports.
5703.36 Commissioner to obtain information.
5703.37 Service of notice or order.
5703.371 Foreign corporations - designation of secretary of state as agent.
5703.38 Denial of injunction.
5703.39 Writ of mandamus - injunction.
5703.40 Interchange of information with other states, United States or Canada.
5703.41 Interchange of information between tax commissioner and other officers.
5703.42 Annual report.
5703.43 Duty of agents to report and testify.
5703.44 Forfeiture for ordering agent to violate law.
5703.45 Agent's acts imputed to principal.
5703.46 Each day's failure to comply a separate offense.
5703.47 Definition of federal short term rate.
5703.48 Report describing effect of tax expenditures on general revenue fund.
5703.49 Internet site for tax information.
5703.50 Taxpayer rights definitions.
5703.51 Written information and instructions for taxpayers.
5703.52 Problem resolution officers - continuing education - evaluating employees.
5703.53 Opinions on prospective tax liability.
5703.54 Action for damages by taxpayer.
5703.55 Display of social security number.
5703.56 Sham transactions.
5703.57 Ohio business gateway steering committee.
5703.58 Time limit for assessments - extension by lawful stay.
5703.60 Petition for reassessment.
5703.65 Central sales and use tax registration system not to be used for other taxes.
5703.70 [Effective Until 9/10/2010] Refund application procedures.
5703.80 Property tax administration fund.
5703.82 Tax discovery data system - discovery project fund.
5703.99 Penalty.
State Codes and Statutes
Statutes > Ohio > Title57 > Chapter5703
5703.01 Department of taxation composition.
5703.02 Board of tax appeals - powers and duties.
5703.03 Appointment of members of board of tax appeals - terms of office.
5703.031 Enforcement of board of tax appeals orders.
5703.04 Tax commissioner - powers, duties and immunity.
5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.
5703.051 Procedure for certificate of abatement.
5703.052 [Effective Until 9/10/2010] Tax refund fund.
5703.053 What constitutes timely filing.
5703.054 Form of filing required documents.
5703.055 Rounding fractional parts of dollar.
5703.056 Mailing terms - delivery services.
5703.057 Commissioner may require identifying information.
5703.058 Deposit of tax payments within 30 days of receipt.
5703.06 Claims - compromise or installment payment agreement - innocent spouse relief.
5703.07 Bond of tax commissioner - duty to devote entire time to office.
5703.08 Employee's bonds.
5703.081 Discipline of department employee failing to comply with tax laws.
5703.09 Compensation of board members.
5703.10 Place of office - branch offices.
5703.11 Business hours.
5703.12 Annual report.
5703.13 Quorum - orders.
5703.14 Rules of board and department - amendments - right to review - hearing.
5703.141 [Repealed].
5703.15 Designation of actions.
5703.16 Rules and regulations.
5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.
5703.18 Procedural powers of commissioner and agents.
5703.19 [Effective Until 9/10/2010] Right of tax commissioner to inspect books of taxpayer - penalty.
5703.20 Power to require production of books by order or subpoena.
5703.21 [Effective Until 9/10/2010] Prohibition against divulging information - information acquired as result of audit.
5703.211 Rules for tracking database searches.
5703.22 Decisions of department.
5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings.
5703.24 Action for damages by taxpayer.
5703.25 Returns, claims, and reports need not be sworn to - perjury statement.
5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.
5703.261 Payment with nonnegotiable or dishonored instrument - penalty.
5703.262 Commissioner may designate documents that must be signed by preparers - penalties.
5703.27 Duty to answer questions.
5703.28 Contempt proceedings for disobedience.
5703.29 Fees of officers and witnesses.
5703.30 Payment of expenses and witness fees.
5703.31 Appearance of officers - payment of expenses.
5703.32 Depositions.
5703.33 Copy of testimony to be received in evidence.
5703.34 Compulsory testimony - privilege against prosecution.
5703.35 Furnishing of blanks - extension of time for filing reports.
5703.36 Commissioner to obtain information.
5703.37 Service of notice or order.
5703.371 Foreign corporations - designation of secretary of state as agent.
5703.38 Denial of injunction.
5703.39 Writ of mandamus - injunction.
5703.40 Interchange of information with other states, United States or Canada.
5703.41 Interchange of information between tax commissioner and other officers.
5703.42 Annual report.
5703.43 Duty of agents to report and testify.
5703.44 Forfeiture for ordering agent to violate law.
5703.45 Agent's acts imputed to principal.
5703.46 Each day's failure to comply a separate offense.
5703.47 Definition of federal short term rate.
5703.48 Report describing effect of tax expenditures on general revenue fund.
5703.49 Internet site for tax information.
5703.50 Taxpayer rights definitions.
5703.51 Written information and instructions for taxpayers.
5703.52 Problem resolution officers - continuing education - evaluating employees.
5703.53 Opinions on prospective tax liability.
5703.54 Action for damages by taxpayer.
5703.55 Display of social security number.
5703.56 Sham transactions.
5703.57 Ohio business gateway steering committee.
5703.58 Time limit for assessments - extension by lawful stay.
5703.60 Petition for reassessment.
5703.65 Central sales and use tax registration system not to be used for other taxes.
5703.70 [Effective Until 9/10/2010] Refund application procedures.
5703.80 Property tax administration fund.
5703.82 Tax discovery data system - discovery project fund.
5703.99 Penalty.
State Codes and Statutes
Statutes >
Ohio >
Title57 >
Chapter57035703.01 Department of taxation composition.5703.02 Board of tax appeals - powers and duties.5703.03 Appointment of members of board of tax appeals - terms of office.5703.031 Enforcement of board of tax appeals orders.5703.04 Tax commissioner - powers, duties and immunity.5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.5703.051 Procedure for certificate of abatement.5703.052 [Effective Until 9/10/2010] Tax refund fund.5703.053 What constitutes timely filing.5703.054 Form of filing required documents.5703.055 Rounding fractional parts of dollar.5703.056 Mailing terms - delivery services.5703.057 Commissioner may require identifying information.5703.058 Deposit of tax payments within 30 days of receipt.5703.06 Claims - compromise or installment payment agreement - innocent spouse relief.5703.07 Bond of tax commissioner - duty to devote entire time to office.5703.08 Employee's bonds.5703.081 Discipline of department employee failing to comply with tax laws.5703.09 Compensation of board members.5703.10 Place of office - branch offices.5703.11 Business hours.5703.12 Annual report.5703.13 Quorum - orders.5703.14 Rules of board and department - amendments - right to review - hearing.5703.141 [Repealed].5703.15 Designation of actions.5703.16 Rules and regulations.5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.5703.18 Procedural powers of commissioner and agents.5703.19 [Effective Until 9/10/2010] Right of tax commissioner to inspect books of taxpayer - penalty.5703.20 Power to require production of books by order or subpoena.5703.21 [Effective Until 9/10/2010] Prohibition against divulging information - information acquired as result of audit.5703.211 Rules for tracking database searches.5703.22 Decisions of department.5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings.5703.24 Action for damages by taxpayer.5703.25 Returns, claims, and reports need not be sworn to - perjury statement.5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.5703.261 Payment with nonnegotiable or dishonored instrument - penalty.5703.262 Commissioner may designate documents that must be signed by preparers - penalties.5703.27 Duty to answer questions.5703.28 Contempt proceedings for disobedience.5703.29 Fees of officers and witnesses.5703.30 Payment of expenses and witness fees.5703.31 Appearance of officers - payment of expenses.5703.32 Depositions.5703.33 Copy of testimony to be received in evidence.5703.34 Compulsory testimony - privilege against prosecution.5703.35 Furnishing of blanks - extension of time for filing reports.5703.36 Commissioner to obtain information.5703.37 Service of notice or order.5703.371 Foreign corporations - designation of secretary of state as agent.5703.38 Denial of injunction.5703.39 Writ of mandamus - injunction.5703.40 Interchange of information with other states, United States or Canada.5703.41 Interchange of information between tax commissioner and other officers.5703.42 Annual report.5703.43 Duty of agents to report and testify.5703.44 Forfeiture for ordering agent to violate law.5703.45 Agent's acts imputed to principal.5703.46 Each day's failure to comply a separate offense.5703.47 Definition of federal short term rate.5703.48 Report describing effect of tax expenditures on general revenue fund.5703.49 Internet site for tax information.5703.50 Taxpayer rights definitions.5703.51 Written information and instructions for taxpayers.5703.52 Problem resolution officers - continuing education - evaluating employees.5703.53 Opinions on prospective tax liability.5703.54 Action for damages by taxpayer.5703.55 Display of social security number.5703.56 Sham transactions.5703.57 Ohio business gateway steering committee.5703.58 Time limit for assessments - extension by lawful stay.5703.60 Petition for reassessment.5703.65 Central sales and use tax registration system not to be used for other taxes.5703.70 [Effective Until 9/10/2010] Refund application procedures.5703.80 Property tax administration fund.5703.82 Tax discovery data system - discovery project fund.5703.99 Penalty.
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