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 5703.05 | Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.

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 fifty dollars.

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 5703.21 | Prohibition against divulging information - information acquired as result of audit.

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 5703.26 | Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.

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 5703.27 | 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 5703.92 | 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 | [Repealed effective 9/30/2024 by H.B. 110, 134th General Assembly] Tax expenditure review committee.

Section 5703.99 | Penalty.