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Ohio Revised Code
| Taxation
| Department of Taxation
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Section
5703.01
| Department of Taxation Composition.
Section
5703.02
| Board of Tax Appeals - Powers and Duties.
Section
5703.03
| Appointment of Members of Board of Tax Appeals - Terms of Office.
Section
5703.04
| Tax Commissioner - Powers, Duties and Immunity.
Section
5703.05
| Powers, Duties and Functions of Tax Commissioner - Deputy Commissioners - Employees - Certificate of Abatement.
Section
5703.06
| Claims - Compromise or Installment Payment Agreement - Innocent Spouse Relief.
Section
5703.07
| Bond of Tax Commissioner - Duty to Devote Entire Time to Office.
Section
5703.08
| Employee's Bonds.
Section
5703.09
| Compensation of Board Members.
Section
5703.021
| Small Claims Docket Within Board of Tax Appeals.
Section
5703.031
| Enforcement of Board of Tax Appeals Orders.
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
5703.061
| Cancellation of Debts Under Fifty Dollars.
Section
5703.081
| Discipline of Department Employee Failing to Comply With Tax Laws.
Section
5703.0510
| Claiming Tax Credits; Required Documentation.
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
5703.21
| Prohibition Against Divulging Information - Information Acquired as Result of Audit.
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
5703.26
| Prohibition Against Making a False or Fraudulent Report, Return, Schedule, Statement, Claim, or Document.
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
5703.38
| 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
5703.92
| Exercising Powers After Articles of Incorporation or Certificate of Authority Canceled; Penalty.
Section
5703.93
| Reinstatement After Cancellation.
Section
5703.94
| Qualifications for Out-of-State Disaster Business or Employee.
Section
5703.95
| Tax Expenditure Review Committee.
Section
5703.99
| Penalty.
Section
5703.211
| Rules for Tracking Database Searches.
Section
5703.261
| Payment With Nonnegotiable or Dishonored Instrument - Penalty.
Section
5703.262
| Commissioner May Designate Documents That Must Be Signed by Preparers - Penalties.
Section
5703.263
| Prohibited Conduct by Tax Preparer; Power of Commissioner.
Section
5703.371
| Foreign Corporations - Designation of Secretary of State as Agent.