reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5703.057 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.057 | Commissioner May Require Identifying Information.

Effective: June 30, 2005|Latest Legislation:  House Bill 66 - 126th General Assembly|(A) For the efficient administration of the taxes and fees administered by the tax commissioner, the commissioner may require that any person filing a tax document with the department of taxation provide identifying information, which may include the person's social security number, federal employer identification number, or other identification number requested by the commissioner. A person required by the commissioner to provide identifying information who has experienced any change with respect to that information shall notify the commissioner of the change prior to, or upon, filing the next tax document requiring such identifying information.(B) When transmitting or otherwise making use of a tax document that contains a person's social security number, the commissioner shall take all reasonable measures necessary to ensure that the number is not capable of being viewed by the general public, including, when necessary, masking the number so that it is not readily discernible by the general public.(C)(1) If the commissioner makes a request for identifying information and the commissioner does not receive valid identifying information within thirty days of making the request, the commissioner may impose a penalty upon the person to whom the request was directed of up to one hundred dollars. If, after the expiration of this thirty day period, the commissioner makes one or more subsequent requests for identifying information and the person to whom the subsequent request is directed fails to provide valid identifying information within thirty days of the commissioner's subsequent request, the commissioner may impose an additional penalty of up to two hundred dollars for each subsequent request not complied with in a timely fashion.(2) If a person required by the commissioner to provide identifying information does not notify the commissioner of a change with respect to that information as required under division (A) of this section within thirty days after filing the next tax document requiring such identifying information, the commissioner may impose a penalty of up to fifty dollars.(3) The penalties provided for under divisions (C)(1) and (2) of this section may be billed and assessed in the same manner as the tax or fee with respect to which the identifying information is sought and are in addition to any applicable criminal penalties described in division (D) of this section and any other penalties that may be imposed by the commissioner by law.(D) Section 5703.26 of the Revised Code applies with respect to false or fraudulent identifying information provided by a person to the commissioner under this section.
Ohio Rev Code § 5703.058 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.058 | Deposit of Tax Payments Within 30 Days of Receipt.

Effective: September 29, 2007|Latest Legislation:  House Bill 119 - 127th General Assembly|Before January 1, 2008, the tax commissioner and the treasurer of state shall consult and jointly adopt policies and procedures for the processing of payments of taxes administered by the tax commissioner such that payments are deposited in or credited to the appropriate account or fund within thirty days after receipt by the commissioner or treasurer. The policies and procedures shall apply to all such payments received on or after January 1, 2008. The policies and procedures are supplemental to rules adopted by the treasurer of state under section 113.08 of the Revised Code.
Ohio Rev Code § 5703.059 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.059 | Electronic or Telephonic Tax Filing.

Effective: March 23, 2015|Latest Legislation:  House Bill 5 - 130th General Assembly|(A) The tax commissioner may adopt rules requiring returns, including any accompanying schedule or statement, for any tax or fee administered by the commissioner to be filed electronically using the Ohio business gateway as defined in section 718.01 of the Revised Code, filed telephonically using the system known as the Ohio telefile system, or filed by any other electronic means prescribed by the commissioner.(B) The commissioner may adopt rules requiring any payment of tax shown on such a return to be due to be made electronically in a manner approved by the commissioner.(C) A rule adopted under this section does not apply to returns or reports filed or payments made before the effective date of the rule. The commissioner shall publicize any new electronic filing requirement on the department's web site. The commissioner shall educate the public of the requirement through seminars, workshops, conferences, or other outreach activities.(D) Any person required to file returns and make payments electronically under rules adopted under this section may apply to the commissioner, on a form prescribed by the commissioner, to be excused from that requirement. For good cause shown, the commissioner may excuse the applicant from the requirement and permit the applicant to file the returns or reports or make the payments required under this section by nonelectronic means.
Ohio Rev Code § 5703.0510 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.0510 | Claiming Tax Credits; Required Documentation.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) Notwithstanding any other provision of the Revised Code that requires a taxpayer to provide a tax credit certificate to the tax commissioner upon the commissioner's request, any person claiming a credit against a tax or fee administered by the commissioner shall provide a copy of any accompanying certificate issued by the director of development services or by another state agency, if applicable, demonstrating the person's eligibility for the credit claimed.(B) If the commissioner prescribes a form for the purpose of tracking the credits claimed by a person against any tax or fee administered by the commissioner, the person shall provide the completed form and a copy of any certificate described in division (A) of this section on or before the due date of the return, report, or schedule for the tax or fee against which the credit is claimed.(C) If a person fails to provide a certificate or form as required under this section, the commissioner shall deny the credit claimed by the person until such certificate or form is provided to the commissioner. Any amount denied under this section may be assessed in the same manner as the underlying tax or fee.
Ohio Rev Code § 5703.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.06 | Claims - Compromise or Installment Payment Agreement - Innocent Spouse Relief.

Effective: September 28, 2006|Latest Legislation:  House Bill 390 - 126th General Assembly|(A) As used in this section, "claim" means a claim for an amount payable to this state that arises under a statute administered by the tax commissioner and that has been certified to the attorney general for collection under section 131.02 of the Revised Code.(B) The tax commissioner and the attorney general shall consider the following standards when ascertaining with respect to a claim whether a compromise or payment-over-time agreement is in the best interests of the state under division (E) of section 131.02 of the Revised Code:(1) There exists a doubt as to whether the claim can be collected.(2) There exists a substantial probability that, upon payment of the claim and submission of a timely application for refund with respect to that payment, the commissioner would refund an amount that was illegally or erroneously paid.(3) There exists an economic hardship such that a compromise or agreement would facilitate effective tax administration.(4) There exists a joint assessment of spouses, one of whom is an innocent spouse, provided that any relief under this standard shall only affect the claim as to the innocent spouse. A spouse granted relief under 6015 of the Internal Revenue Code with regard to any income item is rebuttably presumed to be an innocent spouse with regard to that income item to the extent that income item is included in or otherwise affects the computation of the tax imposed under section 5747.02 of the Revised Code or any penalty or interest on that tax.(5) Any other standard to which the commissioner and attorney general jointly agree.(C) The rejection of a compromise or payment-over-time agreement proposed by a taxpayer with respect to a claim shall not be appealable.(D) A compromise or payment-over-time agreement with respect to a claim shall be binding upon and shall inure to the benefit of only the parties to the compromise or agreement, and shall not extinguish or otherwise affect the liability of any other person or governmental entity.(E) A compromise or payment-over-time agreement with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due prior to the compromise or agreement and is unpaid shall remain due, and any interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
Ohio Rev Code § 5703.061 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.061 | Cancellation of Debts Under Fifty Dollars.

Effective: September 6, 2012|Latest Legislation:  House Bill 508 - 129th General Assembly|Except as otherwise provided in this section, the tax commissioner may cancel a debt owed to the state arising from any tax administered by the commissioner if the total amount of the debt does not exceed fifty dollars and if the debt consists only of unpaid taxes due for a single reporting period and of any penalty, interest, assessment, or other charge arising from such unpaid taxes. The commissioner shall not cancel any debt that has been certified to the attorney general under section 131.02 of the Revised Code or that is subject to an appeal filed with the board of tax appeals.
Ohio Rev Code § 5703.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.07 | Bond of Tax Commissioner - Duty to Devote Entire Time to Office.

Effective: November 26, 1982|Latest Legislation:  Senate Bill 550 - 114th General Assembly|The tax commissioner shall give bond, conditioned according to law, payable to the state, in such penal sum as is fixed by the governor, with surety to be approved by the governor. Such bond and oath of office shall be filed in the office of the secretary of state. Except as otherwise authorized in section 108.05 of the Revised Code, the tax commissioner and each employee of the department of taxation shall devote his entire time to the duties of his office, and shall not hold any position of trust or profit or engage in any occupation, employment, or business interfering with or inconsistent with his duty as commissioner or an employee, or serve on or under any committee of any political party.
Ohio Rev Code § 5703.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.08 | Employee's Bonds.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The tax commissioner may require any employee employed by him to furnish bond to the state in such amount as he prescribes, with surety to the satisfaction of the treasurer of state, conditioned on the faithful performance of the duties of the employee and compliance to all the laws of the state and rules, regulations, and orders of the commissioner.Bonds authorized under this section shall be filed with the treasurer of state and may be individual, schedule, or blanket bonds, and the premiums thereon may be paid from the appropriation of the department of taxation. A schedule bond shall designate the name or position of each employee covered by the bond.The commissioner shall by rule provide for canceling, renewing, and increasing the bond authorized by this section.
Ohio Rev Code § 5703.081 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.081 | Discipline of Department Employee Failing to Comply With Tax Laws.

Effective: October 5, 1987|Latest Legislation:  House Bill 231 - 117th General Assembly|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 5747.08 of the Revised Code for any taxable year during which the employee is employed by the department. The commissioner may condition employment or continued employment with the department upon timely compliance with any other requirement of the laws, rules, or ordinances of federal, state, or local taxing authorities and may discipline or dismiss any employee of the department who fails to timely comply with any other requirement of those laws, rules, or ordinances.
Ohio Rev Code § 5703.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.09 | Compensation of Board Members.

Effective: November 15, 1981|Latest Legislation:  House Bill 694 - 114th General Assembly|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 for each day spent in the discharge of his official duties and shall be reimbursed for his actual and necessary expenses incurred in the discharge of such duties.
Ohio Rev Code § 5703.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.10 | Place of Office - Branch Offices.

Effective: December 4, 1973|Latest Legislation:  Senate Bill 174 - 110th General Assembly|The department of taxation shall keep its office in Columbus and shall provide suitable rooms, necessary office furniture, supplies, books, periodicals, and maps. All necessary expenses shall be audited and paid as are other expenses. The department may hold sessions at any place within the state.The department may establish as many branch offices in different parts of the state as are convenient for the purpose of administering the laws which the department is required or authorized to administer. Offices, buildings, and rooms for such branch offices shall be rented by the department of administrative services in the manner provided by law.
Ohio Rev Code § 5703.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.11 | Business Hours.

Effective: September 29, 2000|Latest Legislation:  House Bill 612 - 123rd General Assembly|The department of taxation shall be open for the transaction of business during the business hours of every day, except Saturdays, Sundays, and legal holidays.
Ohio Rev Code § 5703.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.12 | Annual Report.

Effective: April 20, 1994|Latest Legislation:  House Bill 515 - 120th General Assembly|(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 Revised Code for the periodic audit of persons with vehicles registered under the international registration plan to determine the authenticity of mileage figures derived from operational records and registrations.The tax commissioner may exchange with the proper officers of other member jurisdictions of the international registration plan information regarding the results of audits conducted on persons with vehicles registered under the international registration plan. The exchange of information under this section is not a violation of section 5703.21 or 5715.50 of the Revised Code. For purposes of this section, "proper officers of other member jurisdictions" includes officers of any agency, department, or instrumentality of another member jurisdiction with authority under the laws of that jurisdiction to administer or enforce motor vehicle or taxation laws.(B) Money received by the department of taxation from the bureau of motor vehicles pursuant to section 4501.044 of the Revised Code for the purpose of paying the costs the department incurs in conducting audits of persons who have registered motor vehicles under the international registration plan shall be deposited in the state treasury to the credit of the international registration plan auditing fund, which is hereby created.
Ohio Rev Code § 5703.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.13 | Quorum - Orders.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|A majority of the board of tax appeals shall constitute a quorum to transact business, and any vacancy does not impair the right of the remaining members to exercise all the powers of the board so long as a majority remains. Any investigation, inquiry, or hearing which the board is authorized to hold or undertake may be held or undertaken by or before any one member of the board.All investigations, inquiries, hearings, and decisions of the board, and every order made by a member when approved and confirmed by the board and shown on its record of proceedings is deemed the order of the board.
Ohio Rev Code § 5703.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.15 | Designation of Actions.

Effective: October 11, 1976|Latest Legislation:  House Bill 920 - 111th General Assembly|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 § 5703.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.16 | Rules and Regulations.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The department of taxation shall adopt reasonable rules and regulations to govern its proceedings and to regulate the manner of all valuations of real or personal property, apportionments, investigations, inspections, and hearings not specifically provided for.
Ohio Rev Code § 5703.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.17 | Appointment and Powers of Agent, Tax Auditor Agent, or Tax Auditor Agent Manager.

Effective: July 1, 2007|Latest Legislation:  House Bill 187 - 126th General Assembly|(A) In making an investigation as to any company, firm, corporation, person, association, partnership, or public utility subject to the laws that the tax commissioner is required to administer, the commissioner may appoint by an order in writing an agent, a tax auditor agent, or a tax auditor agent manager, whose duties shall be prescribed in the order. In the discharge of such an agent's duties, the agent shall have every power of an inquisitorial nature granted by law to the commissioner and the same powers as a notary public as to the taking of depositions. All powers given by law to a notary public relative to depositions are hereby given to such an agent.(B) No person shall be appointed as a tax auditor agent or a tax auditor agent manager, unless that person meets one of the following requirements:(1) The person holds from an accredited college or university a baccalaureate or higher degree in accounting, business, business administration, public administration, management, or other business-related field that is acceptable to the tax commissioner, a doctoral degree in law, a bachelor of laws degree, or a master of laws degree in taxation.(2) The person possesses a current certified public accountant, certified managerial accountant, or certified internal auditor certificate; a professional tax designation issued by the institute for professionals in taxation or the international association of assessing officers; or a designation as an enrolled agent of the Internal Revenue Service.(3) The person has accounting, auditing, or taxation experience as defined in the classification specifications for the positions of tax auditor agent or tax auditor agent manager established by the director of administrative services pursuant to division (A)(1) of section 124.14 of the Revised Code.(4) The person has experience as a tax commissioner agent, tax auditor agent, or supervisor of tax agents that is acceptable to the department of taxation.
Ohio Rev Code § 5703.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.18 | Procedural Powers of Commissioner and Agents.

Effective: October 11, 1976|Latest Legislation:  House Bill 920 - 111th General Assembly|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 taxation, administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses, and the production of books, accounts, papers, records, documents, and testimony.
Ohio Rev Code § 5703.19 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.19 | Right of Tax Commissioner to Inspect Books of Taxpayer - Penalty.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|(A) To carry out the purposes of the laws that the tax commissioner is required to administer, the commissioner or any person employed by the commissioner for that purpose, upon demand, may inspect books, accounts, records, and memoranda of any person or public utility subject to those laws, and may examine under oath any officer, agent, or employee of that person or public utility. Any person other than the commissioner who makes a demand pursuant to this section shall produce the person's authority to make the inspection.(B) If a person or public utility receives at least ten days' written notice of a demand made under division (A) of this section and refuses to comply with that demand, a penalty of five hundred dollars shall be imposed upon the person or public utility for each day the person or public utility refuses to comply with the demand. Penalties imposed under this division may be assessed and collected in the same manner as assessments made under Chapter 3769., 4305., 5727., 5728., 5733., 5735., 5736., 5739., 5743., 5745., 5747., 5749., 5751., or 5753., or sections 718.90, 3734.90 to 3734.9014, of the Revised Code.
Ohio Rev Code § 5703.20 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5703 | Department of Taxation|Section 5703.20 | Power to Require Production of Books by Order or Subpoena.

Effective: October 4, 1996|Latest Legislation:  House Bill 495 - 121st General Assembly|The tax commissioner may require, by order or subpoena served on any company, firm, corporation, person, association, partnership, limited liability company, or public utility in the same manner that a summons is served in a civil action in the court of common pleas, the production within this state, at the time and place the commissioner designates, of any books, accounts, papers, or records kept by that company, firm, corporation, person, association, partnership, limited liability company, or public utility in any office or place within or without the state, or verified copies in lieu of the books, accounts, papers, or records if the commissioner so orders, so that an examination of the books, accounts, papers, or records may be made by the commissioner.No such company, firm, corporation, person, association, partnership, limited liability company, or public utility shall fail to comply with any order or subpoena issued pursuant to this section; for each day it so fails, it shall pay into the state treasury a sum of not less than fifty nor more than five hundred dollars.