All actions of the tax commissioner or of the privileges, powers, duties, obligations, immunities, and liabilities of other persons or officers shall be in the name of the department of taxation.
Ohio Rev. Code Ann. § 5703.15
Designation of actions
Effective: October 11, 1976; Latest Legislation: House Bill 920 - 111th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.