Ohio Revised Code Chapter 5703 - Department Of Taxation

• Section 5703.01 - Department Of Taxation Composition.
  There is hereby created the department of taxation which shall be composed of the tax commissioner and his employees, agents, and representatives. Such commissioner...
• Section 5703.02 - Board Of Tax Appeals - Powers And Duties.
  There is hereby created the board of tax appeals, which shall exercise the following powers and perform the following duties: (A) Exercise the authority...
• Section 5703.021 - Small Claims Docket Within Board Of Tax Appeals.
  (A) There is hereby established a small claims docket within the board of tax appeals. (B) An appeal may be filed with the board...
• Section 5703.03 - Appointment Of Members Of Board Of Tax Appeals - Terms Of Office.
  The board of tax appeals shall be composed of three members, not more than two of whom shall be affiliated with the same political...
• Section 5703.031 - Enforcement Of Board Of Tax Appeals Orders.
  In addition to the other remedies provided by law for effectuating compliance with or for the prevention and punishment of any violation of the...
• Section 5703.04 - Tax Commissioner - Powers, Duties And Immunity.
  The tax commissioner shall have the following powers, duties, privileges, and immunities of the department of taxation: (A) All powers whatsoever of an inquisitorial...
• Section 5703.05 - Powers, Duties And Functions Of Tax Commissioner - Deputy Commissioners - Employees - Certificate Of Abatement.
  All powers, duties, and functions of the department of taxation are vested in and shall be performed by the tax commissioner, which powers, duties,...
• Section 5703.051 - Procedure For Certificate Of Abatement.
  The tax commissioner may pay to the payee or transferee of a certificate of abatement, issued pursuant to division (B) of section 5703.05 of...
• Section 5703.052 - Tax Refund Fund.
  (A) There is hereby created in the state treasury the tax refund fund, from which refunds shall be paid for taxes illegally or erroneously...
• Section 5703.053 - What Constitutes Timely Filing.
  As used in this section, "postal service" means the United States postal service. An application to the tax commissioner for a tax refund under...
• Section 5703.054 - Form Of Filing Required Documents.
  The tax commissioner shall prescribe the form that the signature and declaration, if any, shall take on any document required to be filed with...
• Section 5703.055 - Rounding Fractional Parts Of Dollar.
  A person may, and if required by the tax commissioner shall, round to the nearest whole dollar all amounts the person is required to...
• Section 5703.056 - Mailing Terms; Delivery Services; Date Or Receipt.
  (A) As used in any section of the Revised Code that requires the tax commissioner to use certified mail or personal service or that...
• Section 5703.057 - Commissioner May Require Identifying Information.
  (A) For the efficient administration of the taxes and fees administered by the tax commissioner, the commissioner may require that any person filing a...
• Section 5703.058 - Deposit Of Tax Payments Within 30 Days Of Receipt.
  Before January 1, 2008, the tax commissioner and the treasurer of state shall consult and jointly adopt policies and procedures for the processing of...
• Section 5703.059 - Electronic Or Telephonic Tax Filing.
  (A) The tax commissioner may adopt rules requiring returns, including any accompanying schedule or statement, for any tax or fee administered by the commissioner...
• Section 5703.06 - Claims - Compromise Or Installment Payment Agreement - Innocent Spouse Relief.
  (A) As used in this section, "claim" means a claim for an amount payable to this state that arises under a statute administered by...
• Section 5703.061 - Cancellation Of Debts Under Fifty Dollars.
  Except as otherwise provided in this section, the tax commissioner may cancel a debt owed to the state arising from any tax administered by...
• Section 5703.07 - Bond Of Tax Commissioner - Duty To Devote Entire Time To Office.
  The tax commissioner shall give bond, conditioned according to law, payable to the state, in such penal sum as is fixed by the governor,...
• Section 5703.08 - Employee's Bonds.
  The tax commissioner may require any employee employed by him to furnish bond to the state in such amount as he prescribes, with surety...
• Section 5703.081 - Discipline Of Department Employee Failing To Comply With Tax Laws.
  The tax commissioner may discipline or dismiss any employee of the department of taxation who fails to timely file an annual return required under...
• Section 5703.09 - Compensation Of Board Members.
  Each member of the board of tax appeals shall receive a salary fixed pursuant to division (J) of section 124.15 of the Revised Code...
• Section 5703.10 - Place Of Office - Branch Offices.
  The department of taxation shall keep its office in Columbus and shall provide suitable rooms, necessary office furniture, supplies, books, periodicals, and maps. All...
• Section 5703.11 - Business Hours.
  The department of taxation shall be open for the transaction of business during the business hours of every day, except Saturdays, Sundays, and legal...
• Section 5703.12 - Annual Report.
  (A) The tax commissioner shall adopt rules in accordance with the provisions of the international registration plan as defined under section 4501.01 of the...
• Section 5703.13 - Quorum - Orders.
  A majority of the board of tax appeals shall constitute a quorum to transact business, and any vacancy does not impair the right of...
• Section 5703.14 - Review Of Rules.
  Applications for review of any rule adopted and promulgated by the tax commissioner may be filed with the board of tax appeals by any...
• Section 5703.141 - [Repealed].
  Effective Date: 09-29-2000
• Section 5703.15 - Designation Of Actions.
  All actions of the tax commissioner or of the privileges, powers, duties, obligations, immunities, and liabilities of other persons or officers shall be in...
• Section 5703.16 - Rules And Regulations.
  The department of taxation shall adopt reasonable rules and regulations to govern its proceedings and to regulate the manner of all valuations of real...
• Section 5703.17 - Appointment And Powers Of Agent, Tax Auditor Agent, Or Tax Auditor Agent Manager.
  (A) In making an investigation as to any company, firm, corporation, person, association, partnership, or public utility subject to the laws that the tax...
• Section 5703.18 - Procedural Powers Of Commissioner And Agents.
  The tax commissioner and every agent provided for in section 5703.17 of the Revised Code may, for the purposes of the laws relating to...
• Section 5703.19 - Right Of Tax Commissioner To Inspect Books Of Taxpayer - Penalty.
  (A) To carry out the purposes of the laws that the tax commissioner is required to administer, the commissioner or any person employed by...
• Section 5703.20 - Power To Require Production Of Books By Order Or Subpoena.
  The tax commissioner may require, by order or subpoena served on any company, firm, corporation, person, association, partnership, limited liability company, or public utility...
• Section 5703.21 - Prohibition Against Divulging Information - Information Acquired As Result Of Audit.
  (A) Except as provided in divisions (B) and (C) of this section, no agent of the department of taxation, except in the agent's report...
• Section 5703.211 - Rules For Tracking Database Searches.
  (A) The tax commissioner shall adopt rules under Chapter 119. of the Revised Code that, except as otherwise provided in division (B) of this...
• Section 5703.22 - Decisions Of Department.
  The department of taxation may conduct any number of investigations contemporaneously through different agents, and may delegate to any such agent the taking of...
• Section 5703.23 - Attorney General Or Prosecuting Attorney Shall Aid In Investigations Or Hearings.
  Upon the request of the department of taxation, the attorney general shall aid in any investigation, hearing, or trial had under the laws which...
• Section 5703.24 - Action For Damages By Taxpayer.
  Each company, firm, corporation, person, association, partnership, or public utility shall furnish the tax commissioner in the returns prescribed by him all information required...
• Section 5703.25 - Returns, Claims, And Reports Need Not Be Sworn To - Perjury Statement.
  All tax returns, claims, or reports with respect to taxes, including accompanying schedules and statements, which are required by law to be filed with...
• Section 5703.26 - Prohibition Against Making A False Or Fraudulent Report, Return, Schedule, Statement, Claim, Or Document.
  No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim,...
• Section 5703.261 - Payment With Nonnegotiable Or Dishonored Instrument - Penalty.
  (A) As used in this section: (1) "Instrument" has the same meaning as in section 1303.03 of the Revised Code. (2) "Financial transaction device"...
• Section 5703.262 - Commissioner May Designate Documents That Must Be Signed By Preparers - Penalties.
  (A) As used in this section: (1) "Document" means any report, return, schedule, statement, claim, or other document intended for submission to any state...
• Section 5703.27 - Duty To Answer Questions.
  Any company, firm, corporation, person, association, partnership, or public utility which receives from the tax commissioner any blanks with directions to fill them out...
• Section 5703.28 - Contempt Proceedings For Disobedience.
  In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness...
• Section 5703.29 - Fees Of Officers And Witnesses.
  Each officer who serves a summons or subpoena shall receive the same fees as a sheriff, and each witness who appears before the department...
• Section 5703.30 - Payment Of Expenses And Witness Fees.
  A person who appears before the department of taxation or the board of tax appeals by its order in relation to the appraisal of...
• Section 5703.31 - Appearance Of Officers - Payment Of Expenses.
  The department of taxation may order any officer in whom any powers are vested or upon whom any duties are imposed by any laws...
• Section 5703.32 - Depositions.
  In an investigation the department of taxation or any party may cause depositions of witnesses residing within or without the state to be taken...
• Section 5703.33 - Copy Of Testimony To Be Received In Evidence.
  A transcribed copy of the evidence and proceedings, or any specific part thereof, of any investigation which is taken by a stenographer appointed by...
• Section 5703.34 - Compulsory Testimony - Privilege Against Prosecution.
  Whenever a taxpayer or other person refuses, on the basis of his privilege against self-incrimination, to testify or provide other information in an examination...
• Section 5703.35 - Furnishing Of Blanks - Extension Of Time For Filing Reports.
  The department of taxation shall cause to be prepared suitable blanks for carrying out the purposes of the laws which it is required to...
• Section 5703.36 - Commissioner To Obtain Information.
  If any company, firm, corporation, person, association, partnership, or public utility fails to make out and deliver to the tax commissioner any statement required...
• Section 5703.37 - Service Of Notice Or Order.
  (A) (1) Except as provided in division (B) of this section, whenever service of a notice or order is required in the manner provided...
• Section 5703.371 - Foreign Corporations - Designation Of Secretary Of State As Agent.
  For purposes of Title LVII [57] of the Revised Code, any foreign corporation, owning or using a part or all of its capital or...
• Section 5703.38 - Denial Of Injunction.
  No injunction shall issue suspending or staying any order, determination, or direction of the department of taxation, or any action of the treasurer of...
• Section 5703.39 - Writ Of Mandamus - Injunction.
  In addition to the other remedies provided by law for the prevention and punishment of any violation of the laws which the department of...
• Section 5703.40 - Interchange Of Information With Other States, United States Or Canada.
  The department of taxation may adopt rules governing the interchange of information with the proper officer, board, department, ministry, or commission of any other...
• Section 5703.41 - Interchange Of Information Between Tax Commissioner And Other Officers.
  At the request of any officer, board, or commission of the state or any political division thereof, the department of taxation shall furnish any...
• Section 5703.42 - Annual Report.
  The annual report of the department of taxation shall include a full report of the operation and execution of all laws which it is...
• Section 5703.43 - Duty Of Agents To Report And Testify.
  No officer, agent, or employee of any public utility, company, firm, person, partnership, corporation, or association, subject to any law which the tax commissioner...
• Section 5703.44 - Forfeiture For Ordering Agent To Violate Law.
  When an officer, agent, or employee acted in obedience to the instruction or request of a public utility, company, corporation, or association, or any...
• Section 5703.45 - Agent's Acts Imputed To Principal.
  In construing and enforcing division (D) of section 5703.99 of the Revised Code, the act, omission, or failure of any officer, agent, or other...
• Section 5703.46 - Each Day's Failure To Comply A Separate Offense.
  Every day during which any public utility, company, corporation, association, firm, partnership, officer, or individual subject to any law which the tax commissioner is...
• Section 5703.47 - Definition Of Federal Short Term Rate.
  (A) As used in this section, "federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United...
• Section 5703.48 - Report Describing Effect Of Tax Expenditures On General Revenue Fund.
  (A) As used in this section and section 107.03 of the Revised Code, "tax expenditure" means any tax provision in the Revised Code that...
• Section 5703.49 - Internet Site For Tax Information.
  (A) On or before December 31, 2001, the tax commissioner shall establish an electronic site accessible through the internet. The tax commissioner shall provide...
• Section 5703.50 - Taxpayer Rights Definitions.
  As used in sections 5703.50 to 5703.53 of the Revised Code: (A) "Tax" includes only those taxes imposed on tangible personal property listed in...
• Section 5703.51 - Written Information And Instructions For Taxpayers.
  (A) The tax commissioner shall include in the instruction booklet for filing the annual return of personal property taxes a general description of the...
• Section 5703.52 - Problem Resolution Officers - Continuing Education - Evaluating Employees.
  (A) The tax commissioner shall appoint one or more problem resolution officers from among the employees of the department of taxation. These officers shall...
• Section 5703.53 - Opinions On Prospective Tax Liability.
  (A) An "opinion of the tax commissioner" means an opinion issued under this section with respect to prospective tax liability. It does not include...
• Section 5703.54 - Action For Damages By Taxpayer.
  (A) A taxpayer aggrieved by an action or omission of an officer or employee of the department of taxation may bring an action for...
• Section 5703.55 - Display Of Social Security Number.
  The department of taxation shall not put a taxpayer's social security number on the outside of any material mailed to the taxpayer. Effective Date:
• Section 5703.56 - Sham Transactions.
  (A) As used in this section: (1) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business...
• Section 5703.57 - Ohio Business Gateway Steering Committee.
  (A) As used in this section, "Ohio business gateway" has the same meaning as in section 718.01 of the Revised Code. (B) There is...
• Section 5703.58 - Time Limit For Assessments - Extension By Lawful Stay.
  (A) Subject to divisions (B) and (D) of this section, the tax commissioner shall not make or issue an assessment for any tax payable...
• Section 5703.60 - Petition For Reassessment.
  (A) If a petition for reassessment has been properly filed under a law that specifies that this section applies, the tax commissioner shall proceed...
• Section 5703.65 - Central Sales And Use Tax Registration System Not To Be Used For Other Taxes.
  Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing...
• Section 5703.70 - Refund Application Procedures.
  (A) On the filing of an application for refund under section 3734.905, 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142,...
• Section 5703.75 - Taxes And Refunds Under One Dollar.
  This section applies to any tax payable to the state and administered by the tax commissioner. If the total amount of any such tax...
• Section 5703.76 - Electronic Fund Transfers For Political Subdivisions.
  Any payment or distribution of money that the tax commissioner is required by law to make to a political subdivision of this state, an...
• Section 5703.77 - Credit Account Balances.
  (A) As used in this section: (1) "Taxpayer" means a person subject to or previously subject to a tax or fee, a person that...
• Section 5703.80 - Property Tax Administration Fund.
  There is hereby created in the state treasury the property tax administration fund. All money to the credit of the fund shall be used...
• Section 5703.82 - Tax Discovery Data System.
  Not later than April 1, 2009, the department of taxation shall acquire the necessary hardware, software, and services to establish and implement a tax...
• Section 5703.85 - Quarterly Report By Tax Commissioner.
  On or before September 1, 2015, and on or before the first day of every third month thereafter, the tax commissioner shall prepare a...
• Section 5703.90 - Assessments For The Unpaid Taxes.
  If any tax administered by the tax commissioner remains unpaid after the date the tax is due, the commissioner may issue an assessment for...
• Section 5703.91 - Failure Of Corporation To Report Or Pay Taxes Or Fees.
  (A) If any corporation, wherever organized, that is required by law to file any report or return or to pay any tax or fee...
• Section 5703.92 - Exercising Powers After Articles Of Incorporation Or Certificate Of Authority Canceled; Penalty.
  No person shall exercise or attempt to exercise any powers, privileges, or franchises under the articles of incorporation or certificate of authority of a...
• Section 5703.93 - Reinstatement After Cancellation.
  (A) (1) Any corporation whose articles of incorporation or license certificate to do or transact business in this state has been canceled by the...
• Section 5703.99 - Penalty.
  (A) Whoever violates section 5703.21 of the Revised Code shall be fined not less than fifty nor more than one hundred dollars. (B) Whoever...

Last modified: October 10, 2016