reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5703.45 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.45 | Agent's Acts Imputed to Principal.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|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 person acting for or employed by any public utility, company, firm, person, partnership, corporation, or association acting within the scope of his employment shall be the act, omission, or failure of such public utility, company, firm, person, partnership, corporation, or association.
Ohio Rev Code § 5703.46 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.46 | Each Day's Failure to Comply a Separate Offense.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Every day during which any public utility, company, corporation, association, firm, partnership, officer, or individual subject to any law which the tax commissioner is required to administer, or any officer, agent, or employee thereof, willfully fails to comply with any order or direction of the commissioner or to perform any duty enjoined by such law shall constitute a separate offense.
Ohio Rev Code § 5703.47 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.47 | Definition of Federal Short Term Rate.

Effective: September 6, 2012|Latest Legislation:  House Bill 508 - 129th General Assembly|(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 States with remaining periods to maturity of three years or less, as determined under section 1274 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1274, for July of the current year. (B) On the fifteenth day of October of each year, the tax commissioner shall determine the federal short-term rate. For purposes of any section of the Revised Code requiring interest to be computed at the rate per annum required by this section, the rate determined by the commissioner under this section, rounded to the nearest whole number per cent, plus three per cent, shall be the interest rate per annum used in making the computation for interest that accrues during the following calendar year. For the purposes of sections 5719.041 and 5731.23 of the Revised Code, references to the "federal short-term rate" are references to the federal short-term rate as determined by the tax commissioner under this section rounded to the nearest whole number per cent.(C) Within ten days after the interest rate per annum is determined under this section, the tax commissioner shall notify the auditor of each county of that rate of interest.
Ohio Rev Code § 5703.48 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.48 | Report Describing Effect of Tax Expenditures on General Revenue Fund.

Effective: March 21, 2017|Latest Legislation:  House Bill 9 - 131st General Assembly|(A) As used in this section and section 107.03 of the Revised Code, "tax expenditure" means a tax provision in the Revised Code that exempts, either in whole or in part, certain persons, income, goods, services, or property from the effect of taxes levied by the state, including, but not limited to, tax deductions, exemptions, deferrals, exclusions, allowances, credits, reimbursements, and preferential tax rates, provided all of the following apply to the provision: (1) The provision reduces, or has the potential to reduce, revenue to the general revenue fund; (2) The persons, income, goods, services, or property exempted by the provision would have been part of a defined tax base; (3) The persons, income, goods, services, or property exempted by the provision are not subject to an alternate tax levied by the state; (4) The provision is subject to modification or repeal by an act of the general assembly.(B) The department of taxation shall prepare and submit to the governor not later than the first day of November in each even-numbered year a report describing the effect of tax expenditures on the general revenue fund. The report shall contain a description of each tax expenditure under existing laws and, in comparative form, a detailed estimate of the approximate amount of revenue not available to the state general revenue fund in each fiscal year of the current and ensuing fiscal bienniums as a result of the operation of each tax expenditure. The report shall be prepared in such a manner as to facilitate the inclusion of the information provided by the report in the governor's budget.
Ohio Rev Code § 5703.49 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.49 | Internet Site for Tax Information.

Effective: November 5, 2004|Latest Legislation:  House Bill 204 - 125th General Assembly|(A) On or before December 31, 2001, the tax commissioner shall establish an electronic site accessible through the internet. The tax commissioner shall provide access on the site for each municipal corporation that has not established its own electronic site to post documents or information required under section 718.07 of the Revised Code. The tax commissioner shall provide electronic links for each municipal corporation that establishes a site under that section and for which a uniform resource locator has been provided to the tax commissioner. The tax commissioner is not responsible for the accuracy of the posted information, and is not liable for any inaccurate or outdated information provided by a municipal corporation. The tax commissioner may adopt rules governing the format and means of submitting such documents or information and other matters necessary to implement this section. The tax commissioner may charge municipal corporations a fee to defray the cost of establishing and maintaining the electronic site established under this section.(B) The tax commissioner shall deposit any fees received under this section to the credit of the municipal internet site fund, which is hereby created in the state treasury. The commissioner shall use the fund for costs of establishing and maintaining the electronic site established under this section.
Ohio Rev Code § 5703.50 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.50 | Taxpayer Rights Definitions.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|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 accordance with Chapter 5711. of the Revised Code, taxes imposed under Chapters 5733., 5736., 5739., 5741., 5747., and 5751. of the Revised Code, and the tax administered under sections 718.80 to 718.95 of the Revised Code.(B) "Taxpayer" means a person subject to or potentially subject to a tax including an employer required to deduct and withhold any amount under section 5747.06 of the Revised Code.(C) "Audit" means the examination of a taxpayer or the inspection of the books, records, memoranda, or accounts of a taxpayer for the purpose of determining liability for a tax.(D) "Assessment" means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90, 5711.26, 5711.32, 5733.11, 5736.09, 5739.13, 5741.11, 5741.13, 5747.13, or 5751.09 of the Revised Code.(E) "County auditor" means the auditor of the county in which the tangible personal property subject to a tax is located.
Ohio Rev Code § 5703.52 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.52 | Problem Resolution Officers - Continuing Education - Evaluating Employees.

Effective: January 1, 1990|Latest Legislation:  Senate Bill 147 - 118th General Assembly|(A) The tax commissioner shall appoint one or more problem resolution officers from among the employees of the department of taxation. These officers shall receive and review inquiries and complaints concerning matters that have been pending before the department for an unreasonable length of time or matters to which a taxpayer has been unable to obtain a satisfactory response after several attempts to communicate with the employee of the department assigned to the taxpayer's case or the employee's immediate supervisor.Matters arising in cases on appeal from a final determination of the commissioner or in cases certified to the attorney general for collection are not reviewable by a problem resolution officer. An action taken by a problem resolution officer is not a final order of the commissioner appealable to the board of tax appeals.(B) The tax commissioner shall maintain a continuing education program to train employees of the department and to provide them with a current knowledge of state and federal tax laws.(C) In addition to any other information provided by law, the tax commissioner shall include in the annual report required by section 5703.42 of the Revised Code information about the number and kinds of audits or assessments conducted in the year covered by the report.(D) The tax commissioner shall not use the amounts of taxes assessed by an employee of the department as the basis of a production quota system for employees or the basis for evaluating an employee's performance.(E) The tax commissioner shall establish procedures for monitoring the performance of tax agents that include the use of evaluations obtained from taxpayers.
Ohio Rev Code § 5703.54 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.54 | Action for Damages by Taxpayer.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) A taxpayer aggrieved by an action or omission of an officer or employee of the department of taxation may bring an action for damages in the court of claims pursuant to Chapter 2743. of the Revised Code, if all of the following apply: (1) In the action or omission the officer or employee frivolously disregards a provision of Chapter 5711., 5733., 5739., 5741., or 5747. of the Revised Code or a rule of the tax commissioner adopted under authority of one of those chapters; (2) The action or omission occurred with respect to an audit or assessment and the review and collection proceedings connected with the audit or assessment; (3) The officer or employee did not act manifestly outside the scope of the officer's or employee's office or employment and did not act with malicious purpose, in bad faith, or in a wanton or reckless manner. (B) In any action brought under division (A) of this section, upon a finding of liability on the part of the state, the state shall be liable to the taxpayer in an amount equal to the sum of the following: (1) Compensatory damages sustained by the taxpayer as a result of the action or omission by the department's officer or employee; (2) Reasonable costs of litigation and attorneys fees sustained by the taxpayer. (C) In the awarding of damages under division (B) of this section, the court shall take into account the negligent actions or omissions, if any, on the part of the taxpayer that contributed to the damages, but shall not be bound by the provisions of sections 2315.32 to 2315.36 of the Revised Code. (D) Whenever it appears to the court that a taxpayer's conduct in the proceedings brought under division (A) of this section is frivolous, the court may impose a penalty against the taxpayer in an amount not to exceed ten thousand dollars which shall be paid to the general revenue fund of the state. (E)(1) Division (A) of this section does not apply to advisory opinions or other informational functions of an officer or employee of the department. (2) Division (A) of this section does not authorize a taxpayer to bring an action for damages based on an action or omission of a county auditor or an employee of a county auditor. (F) As used in this section, "frivolous" means that the conduct of the commissioner, or of the taxpayer or the taxpayer's counsel of record satisfies either of the following: (1) It obviously serves merely to harass or maliciously injure the state or its employees or officers if referring to the conduct of a taxpayer, or to harass or maliciously injure the taxpayer if referring to the conduct of the tax commissioner; (2) It is not warranted under existing law and cannot be supported by a good faith argument for an extension, modification, or reversal of existing law.
Ohio Rev Code § 5703.55 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.55 | Display of Social Security Number.

Effective: June 8, 2000|Latest Legislation:  House Bill 262 - 123rd General Assembly|The department of taxation shall not put a taxpayer's social security number on the outside of any material mailed to the taxpayer.
Ohio Rev Code § 5703.56 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.56 | Sham Transactions.

Effective: June 26, 2003|Latest Legislation:  House Bill 95 - 125th General Assembly|(A) As used in this section:(1) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits.(2) "Tax" includes any tax or fee administered by the tax commissioner.(3) "Taxpayer" includes any entity subject to a tax.(4) "Controlled group" means two or more persons related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. In the case of persons with stock or other equity, one person owns or controls another if it directly or indirectly owns more than fifty per cent of the other person's common stock with voting rights or other equity with voting rights.(B) The tax commissioner may disregard any sham transaction in ascertaining any taxpayer's tax liability. Except as otherwise provided in the Revised Code, with respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions between the taxpayer and one or more members of the controlled group was not a sham transaction. Except as otherwise provided in the Revised Code, for all other taxpayers, the tax commissioner shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions was a sham transaction.(C) In administering any tax, the tax commissioner may apply the doctrines of "economic reality," "substance over form," and "step transaction."(D) If the commissioner disregards a sham transaction under division (B) of this section, the applicable limitation period for assessing the tax, together with applicable penalties, charges, and interest, shall be extended for a period equal to the applicable limitation period. Nothing in this division shall be construed as extending an applicable limitation period for claiming any refund of a tax.(E) The tax commissioner may, in accordance with Chapter 119. of the Revised Code, adopt rules that are necessary to administer this section, including rules establishing criteria for identifying sham transactions.
Ohio Rev Code § 5703.58 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.58 | Time Limit for Assessments - Extension by Lawful Stay.

Effective: September 29, 2011|Latest Legislation:  House Bill 153 - 129th General Assembly|(A) Subject to divisions (B) and (D) of this section, the tax commissioner shall not make or issue an assessment for any tax payable to the state that is administered by the tax commissioner, or any penalty, interest, or additional charge on such tax, after the expiration of ten years, including any extension, from the date the tax return or report was due when such amount was not reported and paid, provided that the ten-year period shall be extended by the period of any lawful stay to such assessment. As used in this section, "assessment" has the same meaning as in section 5703.50 of the Revised Code. (B) Subject to division (D) of this section, the tax commissioner shall not make or issue an assessment against any person for any tax due under Chapter 5741. of the Revised Code, or any penalty, interest, or additional charge on such tax, after the expiration of seven years, including any extension, from the date the tax return or report was due if the amount of tax due was not reported and paid, provided that the seven-year period shall be extended by the period of any lawful stay to the assessment. The commissioner shall not make or issue an assessment against a consumer for any tax due under Chapter 5741. of the Revised Code, or for any penalty, interest, or additional charge on such tax, if the tax was due before January 1, 2008.(C) This section does not apply to either of the following:(1) Any amount collected for the state by a vendor or seller under Chapter 5739. or 5741. of the Revised Code or withheld by an employer under Chapter 5747. of the Revised Code.(2) Any person who fraudulently attempts to avoid such tax.(D) This section does not authorize the assessment or collection of a tax for which the applicable period of limitation prescribed by law has expired and for which no valid assessment has been made and served as prescribed by law.
Ohio Rev Code § 5703.65 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.65 | Central Sales and Use Tax Registration System Not to Be Used for Other Taxes.

Effective: July 1, 2003|Latest Legislation:  Senate Bill 143 - 124th General Assembly|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 nexus with or in this state for any tax levied by the state or a political subdivision of the state.
Ohio Rev Code § 5703.75 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.75 | Taxes and Refunds Under One Dollar.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections 718.80 to 718.95 of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.
Ohio Rev Code § 5703.76 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.76 | Electronic Fund Transfers for Political Subdivisions.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|Any payment or distribution of money that the tax commissioner is required by law to make to a political subdivision of this state, an officer thereof, or a political party shall be made by electronic funds transfer. The commissioner shall promulgate any rules necessary to administer this section.
Ohio Rev Code § 5703.80 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.80 | Property Tax Administration Fund.

Effective: June 30, 2017|Latest Legislation:  House Bill 26 - 132nd General Assembly|There is hereby created in the state treasury the property tax administration fund. All money to the credit of the fund shall be used to defray the costs incurred by the department of taxation in administering the taxation of property and the equalization of real property valuation.Each fiscal year between the first and fifteenth days of July, the tax commissioner shall compute the following amounts for the property in each taxing district in each county, and certify to the director of budget and management the sum of those amounts for all taxing districts in all counties:(A) For fiscal year 2020 and thereafter, an amount not to exceed twenty-five hundredths of one per cent of the total amount by which taxes charged against real property on the general tax list of real and public utility property were reduced under section 319.302 of the Revised Code for the preceding tax year;(B) For fiscal year 2020 and thereafter, an amount not to exceed forty-five hundredths of one per cent of the total amount of taxes charged and payable against public utility personal property on the general tax list of real and public utility property for the preceding tax year and of the total amount of taxes charged and payable against tangible personal property on the general tax list of personal property of the preceding tax year and for which returns were filed with the tax commissioner under section 5711.13 of the Revised Code.In computing the amounts described in divisions (A) and (B) of this section, the commissioner shall base the actual percentages charged in any fiscal year on the estimated costs incurred by the department of taxation in administering the taxation of property and the equalization of real property valuation for that fiscal year.After receiving the tax commissioner's certification, the director of budget and management shall transfer from the general revenue fund to the property tax administration fund the amount certified or a lesser amount based on the availability of cash balances in the property tax administration fund to cover required expenditures.On or before the thirtieth day of June of the fiscal year, the tax commissioner shall certify to the director of budget and management the sum of the amounts by which the amounts computed for a taxing district under this section exceeded the distributions to the taxing district under division (F) of section 321.24 of the Revised Code, and the director shall transfer that sum from the property tax administration fund to the general revenue fund.
Ohio Rev Code § 5703.82 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.82 | Tax Discovery Data System.

Effective: September 29, 2013|Latest Legislation:  House Bill 59 - 130th General Assembly|Not later than April 1, 2009, the department of taxation shall acquire the necessary hardware, software, and services to establish and implement a tax discovery data system to increase the efficiency of tax collections in the state. The system must be fully integrated and pre-staged for the purposes of assisting in revenue analysis, discovering noncompliant taxpayers, and collecting taxes from those taxpayers. The system shall consolidate tax data from various mainframe systems and operate as a single tax discovery data system. The department shall contract, pursuant to a competitive bidding process, for the necessary hardware, software, and services to implement the tax discovery data system.