Ohio Chapter 5703 — Department Of Taxation

92 sections hosted, reproduced from the official public-domain source.

Ohio Rev. Code Ann. § 5703.01— Department of taxation composition
Ohio Rev. Code Ann. § 5703.02— Board of tax appeals - powers and duties
Ohio Rev. Code Ann. § 5703.03— Appointment of members of board of tax appeals - terms of office
Ohio Rev. Code Ann. § 5703.04— Tax commissioner - powers, duties and immunity
Ohio Rev. Code Ann. § 5703.05— Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement
Ohio Rev. Code Ann. § 5703.06— Claims - compromise or installment payment agreement - innocent spouse relief
Ohio Rev. Code Ann. § 5703.07— Bond of tax commissioner - duty to devote entire time to office
Ohio Rev. Code Ann. § 5703.08— Employee's bonds
Ohio Rev. Code Ann. § 5703.09— Compensation of board members
Ohio Rev. Code Ann. § 5703.10— Place of office - branch offices
Ohio Rev. Code Ann. § 5703.11— Business hours
Ohio Rev. Code Ann. § 5703.12— Annual report
Ohio Rev. Code Ann. § 5703.13— Quorum - orders
Ohio Rev. Code Ann. § 5703.14— Review of rules
Ohio Rev. Code Ann. § 5703.15— Designation of actions
Ohio Rev. Code Ann. § 5703.16— Rules and regulations
Ohio Rev. Code Ann. § 5703.17— Appointment and powers of agent, tax auditor agent, or tax auditor agent manager
Ohio Rev. Code Ann. § 5703.18— Procedural powers of commissioner and agents
Ohio Rev. Code Ann. § 5703.19— Right of tax commissioner to inspect books of taxpayer - penalty
Ohio Rev. Code Ann. § 5703.20— Power to require production of books by order or subpoena
Ohio Rev. Code Ann. § 5703.021— Small claims docket within board of tax appeals
Ohio Rev. Code Ann. § 5703.21— Prohibition against divulging information - information acquired as result of audit
Ohio Rev. Code Ann. § 5703.22— Decisions of department
Ohio Rev. Code Ann. § 5703.23— Attorney general or prosecuting attorney shall aid in investigations or hearings
Ohio Rev. Code Ann. § 5703.24— Action for damages by taxpayer
Ohio Rev. Code Ann. § 5703.25— Returns, claims, and reports need not be sworn to - perjury statement
Ohio Rev. Code Ann. § 5703.26— Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document
Ohio Rev. Code Ann. § 5703.27— Duty to answer questions
Ohio Rev. Code Ann. § 5703.28— Contempt proceedings for disobedience
Ohio Rev. Code Ann. § 5703.29— Fees of officers and witnesses
Ohio Rev. Code Ann. § 5703.30— Payment of expenses and witness fees
Ohio Rev. Code Ann. § 5703.031— Enforcement of board of tax appeals orders
Ohio Rev. Code Ann. § 5703.31— Appearance of officers - payment of expenses
Ohio Rev. Code Ann. § 5703.32— Depositions
Ohio Rev. Code Ann. § 5703.33— Copy of testimony to be received in evidence
Ohio Rev. Code Ann. § 5703.34— Compulsory testimony - privilege against prosecution
Ohio Rev. Code Ann. § 5703.35— Furnishing of blanks - extension of time for filing reports
Ohio Rev. Code Ann. § 5703.36— Commissioner to obtain information
Ohio Rev. Code Ann. § 5703.37— Service of notice or order
Ohio Rev. Code Ann. § 5703.38— Denial of injunction
Ohio Rev. Code Ann. § 5703.39— Writ of mandamus - injunction
Ohio Rev. Code Ann. § 5703.40— Interchange of information with other states, United States or Canada
Ohio Rev. Code Ann. § 5703.41— Interchange of information between tax commissioner and other officers
Ohio Rev. Code Ann. § 5703.42— Annual report
Ohio Rev. Code Ann. § 5703.43— Duty of agents to report and testify
Ohio Rev. Code Ann. § 5703.44— Forfeiture for ordering agent to violate law
Ohio Rev. Code Ann. § 5703.45— Agent's acts imputed to principal
Ohio Rev. Code Ann. § 5703.46— Each day's failure to comply a separate offense
Ohio Rev. Code Ann. § 5703.47— Definition of federal short term rate
Ohio Rev. Code Ann. § 5703.48— Report describing effect of tax expenditures, property tax exemptions on general revenue fund
Ohio Rev. Code Ann. § 5703.49— Internet site for tax information
Ohio Rev. Code Ann. § 5703.50— Taxpayer rights definitions
Ohio Rev. Code Ann. § 5703.051— Procedure for certificate of abatement
Ohio Rev. Code Ann. § 5703.51— Written information and instructions for taxpayers
Ohio Rev. Code Ann. § 5703.052— Tax refund fund
Ohio Rev. Code Ann. § 5703.52— Problem resolution officers - continuing education - evaluating employees
Ohio Rev. Code Ann. § 5703.053— What constitutes timely filing
Ohio Rev. Code Ann. § 5703.53— Opinions on prospective tax liability
Ohio Rev. Code Ann. § 5703.054— Form of filing required documents
Ohio Rev. Code Ann. § 5703.54— Action for damages by taxpayer
Ohio Rev. Code Ann. § 5703.055— Rounding fractional parts of dollar
Ohio Rev. Code Ann. § 5703.55— Display of social security number
Ohio Rev. Code Ann. § 5703.056— Mailing terms; delivery services; date or receipt
Ohio Rev. Code Ann. § 5703.56— Sham transactions
Ohio Rev. Code Ann. § 5703.057— Commissioner may require identifying information
Ohio Rev. Code Ann. § 5703.058— Deposit of tax payments within 30 days of receipt
Ohio Rev. Code Ann. § 5703.58— Time limit for assessments - extension by lawful stay
Ohio Rev. Code Ann. § 5703.059— Electronic or telephonic tax filing
Ohio Rev. Code Ann. § 5703.60— Petition for reassessment
Ohio Rev. Code Ann. § 5703.061— Cancellation of debts under $50
Ohio Rev. Code Ann. § 5703.65— Central sales and use tax registration system not to be used for other taxes
Ohio Rev. Code Ann. § 5703.70— Refund application procedures
Ohio Rev. Code Ann. § 5703.75— Taxes and refunds under one dollar
Ohio Rev. Code Ann. § 5703.76— Electronic fund transfers for political subdivisions
Ohio Rev. Code Ann. § 5703.77— Credit account balances
Ohio Rev. Code Ann. § 5703.80— Property tax administration fund
Ohio Rev. Code Ann. § 5703.081— Discipline of department employee failing to comply with tax laws
Ohio Rev. Code Ann. § 5703.82— Tax discovery data system
Ohio Rev. Code Ann. § 5703.83— Property tax relief screening system
Ohio Rev. Code Ann. § 5703.85— Quarterly report by tax commissioner
Ohio Rev. Code Ann. § 5703.90— Assessments for the unpaid taxes
Ohio Rev. Code Ann. § 5703.91— Failure of corporation to report or pay taxes or fees
Ohio Rev. Code Ann. § 5703.92— Exercising powers after articles of incorporation or certificate of authority canceled; penalty
Ohio Rev. Code Ann. § 5703.93— Reinstatement after cancellation
Ohio Rev. Code Ann. § 5703.94— Qualifications for out-of-state disaster business or employee
Ohio Rev. Code Ann. § 5703.99— Penalty
Ohio Rev. Code Ann. § 5703.211— Rules for tracking database searches
Ohio Rev. Code Ann. § 5703.261— Payment with nonnegotiable or dishonored instrument - penalty
Ohio Rev. Code Ann. § 5703.262— Commissioner may designate documents that must be signed by preparers - penalties
Ohio Rev. Code Ann. § 5703.263— Prohibited conduct by tax preparer; power of commissioner
Ohio Rev. Code Ann. § 5703.371— Foreign corporations - designation of secretary of state as agent
Ohio Rev. Code Ann. § 5703.0510— Claiming tax credits; required documentation