reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5703.211 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.211 | Rules for Tracking Database Searches.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(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, require that any search of any of the databases of the department of taxation be tracked so that administrators of the database or investigators can identify each account holder who conducted a search of the database. (B) The rules adopted under division (A) of this section shall not require the tracking of any search of any of the databases of the department conducted by an account holder in any of the following circumstances: (1) The search occurs as a result of research performed for official agency purposes, routine office procedures, or incidental contact with the information, unless the search is specifically directed toward a specifically named individual or a group of specifically named individuals. (2) The search is for information about an individual, and it is performed as a result of a request by that individual for information about that individual.
Ohio Rev Code § 5703.22 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.22 | Decisions of Department.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The department of taxation may conduct any number of investigations contemporaneously through different agents, and may delegate to any such agent the taking of all testimony bearing upon any investigation or hearing. The decision of the department shall be based upon its examination of all testimony and records. The recommendations made by an agent shall be advisory only, and do not preclude the taking of further testimony if the department so orders, or further investigation.
Ohio Rev Code § 5703.23 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.23 | Attorney General or Prosecuting Attorney Shall Aid in Investigations or Hearings.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Upon the request of the department of taxation, the attorney general shall aid in any investigation, hearing, or trial had under the laws which the department is required to administer, shall institute and prosecute all necessary actions for the enforcement of such laws, and for the punishment of all violations thereof. The prosecuting attorney of any county shall, upon the request of the department and under the direction of the attorney general, perform similar duties as to any offense arising within the county in which he was elected.
Ohio Rev Code § 5703.24 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.24 | Action for Damages by Taxpayer.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each company, firm, corporation, person, association, partnership, or public utility shall furnish the tax commissioner in the returns prescribed by him all information required by law and all other facts and information which the commissioner requires to enable him to carry into effect the laws which he is required to administer, and shall make specific answers to all questions submitted by the commissioner.The answers to such questions shall be verified by the signature of such person or by the president, secretary, superintendent, general manager, principal accounting officer, partner, or agent, and returned to the commissioner at his office within the period fixed by the commissioner.
Ohio Rev Code § 5703.25 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.25 | Returns, Claims, and Reports Need Not Be Sworn to - Perjury Statement.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|All tax returns, claims, or reports with respect to taxes, including accompanying schedules and statements, which are required by law to be filed with the department of taxation, the treasurer of state, a county auditor, or a county treasurer need not be sworn to. Any such return, claim, or report shall have printed on it the following statement, which shall be subscribed to by the person signing such return, claim, or report: "I declare under penalties of perjury that this return or claim (including any accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return and report."
Ohio Rev Code § 5703.26 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.26 | Prohibition Against Making a False or Fraudulent Report, Return, Schedule, Statement, Claim, or Document.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|No person shall knowingly make, present, aid, or assist in the preparation or presentation of a false or fraudulent report, return, schedule, statement, claim, or document authorized or required by law to be filed with the department of taxation, the treasurer of state, a county auditor, a county treasurer, or a county clerk of courts, or knowingly procure, counsel, or advise the preparation or presentation of such report, return, schedule, statement, claim, or document, or knowingly change, alter, or amend, or knowingly procure, counsel, or advise such change, alteration, or amendment of the records upon which such report, return, schedule, statement, claim, or document is based with intent to defraud the state or any of its subdivisions.If the report, return, schedule, statement, claim, or document involves the application for or renewal of a license, such acts or conduct may result in the denial or revocation of the license.With respect to such acts or conduct, no conviction shall be had under any other section of the Revised Code.
Ohio Rev Code § 5703.261 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.261 | Payment With Nonnegotiable or Dishonored Instrument - Penalty.

Effective: September 6, 2012|Latest Legislation:  House Bill 508 - 129th General Assembly|(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" has the same meaning as in section 113.40 of the Revised Code.(B) If a taxpayer or employer required by any tax administered by the department of taxation to pay taxes, penalties, interest, or other charges arising from unpaid taxes makes payment of the taxes, penalties, interest, or other charges with a dishonored instrument, an instrument that is determined to be nonnegotiable, or with any financial transaction device that is declined, returned, or dishonored, a penalty of fifty dollars shall be added to the amount due. The penalty imposed by this section shall be assessed and collected in the same manner as the taxes, penalties, interest, or other charges. All or part of any penalty imposed under this section may be abated by the tax commissioner. The commissioner may assess only one penalty under this section against the same instrument or the same financial transaction device for the same payment.
Ohio Rev Code § 5703.262 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.262 | Commissioner May Designate Documents That Must Be Signed by Preparers - Penalties.

Effective: October 5, 1987|Latest Legislation:  House Bill 231 - 117th General Assembly|(A) As used in this section:(1) "Document" means any report, return, schedule, statement, claim, or other document intended for submission to any state or county official or department concerning any tax administered by the department of taxation.(2) "Preparer" means any person who, for compensation, prepares for another, or assists another in preparing, any document.(B) The tax commissioner may designate documents that must be signed by preparers. If a preparer fails to sign a document designated by the commissioner and the unsigned document is submitted to the intended state or county official or department, a penalty of one hundred dollars shall be imposed upon the preparer who failed to sign the document.(C) If a false or fraudulent document is prepared by a preparer, who previously has been warned, in writing, by the tax commissioner concerning the consequences of continuing to file false or fraudulent documents, and the document is submitted to the intended state or county official or department, a penalty of one thousand dollars shall be imposed upon the preparer who prepared or assisted another in preparing the document, knowing it to be false or fraudulent.(D) All or part of any penalty imposed under division (B) or (C) of this section may be abated by the tax commissioner.
Ohio Rev Code § 5703.27 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.27 | Duty to Answer Questions.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Any company, firm, corporation, person, association, partnership, or public utility which receives from the tax commissioner any blanks with directions to fill them out shall fill them out so as to answer fully and correctly each question therein propounded, and if it is unable to answer any question, it shall in writing give a good reason for such failure.
Ohio Rev Code § 5703.28 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.28 | Contempt Proceedings for Disobedience.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In case of disobedience by any person to an order or subpoena of the department of taxation, or on the refusal of a witness to testify to any matter regarding which he is lawfully interrogated before the department, the court of common pleas of the county in which such person resides, or a judge thereof, on application of the department, shall compel obedience by attachment proceedings as for contempt in the case of disobedience of a subpoena issued from such court or a refusal to testify therein.
Ohio Rev Code § 5703.29 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.29 | Fees of Officers and Witnesses.

Effective: July 1, 2009|Latest Legislation:  House Bill 525 - 127th General Assembly|Each officer who serves a summons or subpoena shall receive the same fees as a sheriff, and each witness who appears before the department of taxation by its order shall receive for the witness's attendance the fees and mileage provided for under section 119.094 of the Revised Code, which shall be audited and paid by the state in the same manner as other expenses, upon the presentation of proper vouchers approved by the department. A witness subpoenaed at the instance of parties other than the department shall not be entitled to compensation from the state for attendance or travel unless the department certifies that the testimony of the witness was material to the matter investigated.
Ohio Rev Code § 5703.30 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.30 | Payment of Expenses and Witness Fees.

Effective: June 22, 1984|Latest Legislation:  House Bill 37 - 115th General Assembly|A person who appears before the department of taxation or the board of tax appeals by its order in relation to the appraisal of property in any taxing district shall be allowed and paid out of the treasury of the proper county, if that person is an officer of any such taxing district or a member of any county board of revision, his actual and necessary traveling expenses. The expenses shall be itemized and sworn to by the person who incurred the expense. If such person is not a member of the county board of revision, he shall receive for his attendance the fees and mileage provided in section 5703.29 of the Revised Code. Such traveling expenses and witness fees shall be audited and paid out of the treasury of the proper county in the same manner as other expenses, upon the presentation of a certificate from the department or board certifying to the fact of such attendance.
Ohio Rev Code § 5703.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.31 | Appearance of Officers - Payment of Expenses.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The department of taxation may order any officer in whom any powers are vested or upon whom any duties are imposed by any laws which the department is required to administer to appear before it for conference concerning the administration of such laws. Except as provided in section 5703.30 of the Revised Code, the department shall allow and pay from any appropriation to the department available for such purpose the actual and necessary traveling expenses of each officer so appearing.
Ohio Rev Code § 5703.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.32 | Depositions.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In an investigation the department of taxation or any party may cause depositions of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of common pleas.
Ohio Rev Code § 5703.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.33 | Copy of Testimony to Be Received in Evidence.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|A transcribed copy of the evidence and proceedings, or any specific part thereof, of any investigation which is taken by a stenographer appointed by the department of taxation and which is certified by such stenographer to be a true and correct transcript of all the testimony in the investigation, or of a particular witness, or of a specific part thereof, carefully compared by him with his original notes, and stated to be a correct statement of the evidence and proceedings had on such investigations shall be received in evidence with the same effect as if such reporter were present and testified to the facts so certified. A copy of such transcript shall be furnished on demand to any party upon the payment of the fee therefor, as provided for transcripts in courts of common pleas.
Ohio Rev Code § 5703.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.34 | Compulsory Testimony - Privilege Against Prosecution.

Effective: January 1, 1990|Latest Legislation:  Senate Bill 147 - 118th General Assembly|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 or proceeding before the tax commissioner, and the commissioner communicates to the taxpayer or other person an order issued under this section, the taxpayer or other person may not refuse to comply with the order on the basis of his privilege against self-incrimination; but no testimony or other information compelled under the order, or any information directly or indirectly derived from such testimony or other information, may be used against the taxpayer or person in any criminal case, except a prosecution for perjury or falsification of testimony or other information compelled under the order, or for otherwise failing to comply with the order.
Ohio Rev Code § 5703.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.35 | Furnishing of Blanks - Extension of Time for Filing Reports.

Effective: July 1, 1983|Latest Legislation:  House Bill 291 - 115th General Assembly|The department of taxation shall cause to be prepared suitable blanks for carrying out the purposes of the laws which it is required to administer, and, on application, shall furnish such blanks to each company, firm, corporation, person, association, partnership, or public utility subject to such laws.The tax commissioner, when he deems it advisable, may extend to any company, firm, corporation, person, association, partnership, or public utility a further specified time, not to exceed forty-five days, within which to file any report required by law to be filed with the commissioner, in which event the attaching of any penalty for failure to file such report or pay any tax or fee shall be extended accordingly.
Ohio Rev Code § 5703.36 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.36 | Commissioner to Obtain Information.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|If any company, firm, corporation, person, association, partnership, or public utility fails to make out and deliver to the tax commissioner any statement required by law, or to furnish the commissioner with any information requested, the commissioner shall inform himself as best he can on the matters necessary to be known in order to discharge his duties.
Ohio Rev Code § 5703.371 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.371 | Foreign Corporations - Designation of Secretary of State as Agent.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|For purposes of sections 718.80 to 718.95 and Title LVII of the Revised Code, any foreign corporation, owning or using a part or all of its capital or property in this state, which is not authorized by the secretary of state to transact business in this state, shall be conclusively presumed to have designated the secretary of state as its agent for the service of process in any action against such corporation to recover taxes which the tax commissioner is by law required to administer. Pursuant to such service, suit may be brought in Franklin county, or in any county in which such corporation owns or uses its capital or property. Such service shall be made upon the secretary of state by leaving with the secretary of state, or with an assistant secretary of state, triplicate copies of such process, together with an affidavit of the tax commissioner, showing the last known address of such corporation. Upon receipt of such process and affidavit the secretary of state shall forthwith give notice by certified mail to the corporation at the address specified in the affidavit and forward together therewith a copy of such process. The secretary of state shall retain a copy of such process in the secretary of state's files, keep a record of any such process served upon the secretary of state, and record therein the time of such service and the secretary of state's action thereafter with respect thereto.The provisions of this section do not affect any right to serve process upon a foreign corporation in any other manner permitted by law.
Ohio Rev Code § 5703.38 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.38 | Denial of Injunction.

Effective: July 1, 1985|Latest Legislation:  House Bill 201 - 116th General Assembly|No injunction shall issue suspending or staying any order, determination, or direction of the department of taxation, or any action of the treasurer of state or attorney general required by law to be taken in pursuance of any such order, determination, or direction. This section does not affect any right or defense in any action to collect any tax or penalty.
Ohio Rev Code § 5703.39 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.39 | Writ of Mandamus - Injunction.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|In addition to the other remedies provided by law for the prevention and punishment of any violation of the laws which the department of taxation is required to administer or the orders of the department, such laws and orders may upon the application of the department be enforced by proceedings in mandamus, injunction, or other appropriate proceeding.
Ohio Rev Code § 5703.40 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.40 | Interchange of Information With Other States, United States or Canada.

Effective: July 18, 1990|Latest Legislation:  Senate Bill 303 - 118th General Assembly|The department of taxation may adopt rules governing the interchange of information with the proper officer, board, department, ministry, or commission of any other state, the United States, any province of Canada, or Canada, and may, pursuant to such rules, furnish any information in its possession to any such officer, board, department, ministry, or commission under reciprocal arrangements by which the department shall receive like information from such officer, board, department, ministry, or commission. A member, deputy, employee, assistant, or agent of the department who furnishes such information pursuant to such rules and arrangement is not guilty of violating section 5703.21 or 5715.50 of the Revised Code.
Ohio Rev Code § 5703.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.41 | Interchange of Information Between Tax Commissioner and Other Officers.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|At the request of any officer, board, or commission of the state or any political division thereof, the department of taxation shall furnish any information to such officer, board, or commission, and shall assist such officer, board, or commission in performing the duties of its office. All state, county, and local officers shall make and forward to the department, upon the department's written order, such transcripts of records, or parts thereof, and other information in their possession as are deemed necessary by the department to properly carry into operation the laws which it is required to administer.
Ohio Rev Code § 5703.42 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.42 | Annual Report.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The annual report of the department of taxation shall include a full report of the operation and execution of all laws which it is required to administer.
Ohio Rev Code § 5703.43 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.43 | Duty of Agents to Report and Testify.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|No officer, agent, or employee of of any public utility, company, firm, person, partnership, corporation, or association, subject to any law which the tax commissioner is required to administer shall fail to fill out and return any blanks required by such law, fail to answer any questions therein propounded, or knowingly or willfully give a false answer to any such question where the fact inquired of is within his knowledge, or fail upon proper demand to exhibit to the commissioner any book, paper, account, record, or memoranda of such public utility, which is in possession of such officer, agent, or employee or under his control. Last updated January 24, 2022 at 3:15 PM
Ohio Rev Code § 5703.44 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.44 | Forfeiture for Ordering Agent to Violate Law.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|When an officer, agent, or employee acted in obedience to the instruction or request of a public utility, company, corporation, or association, or any general officer thereof, in violating section 5703.43 of the Revised Code, a forfeiture of not less than five hundred nor more than one thousand dollars shall be recovered from such public utility, company, firm, person, partnership, corporation, or association for each violation.