reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.06 | Investments Defined.

Effective:
January 1, 1983
Latest Legislation:
House Bill 694 - 114th General Assembly
As used in Title LVII of the Revised Code, "investments" includes:
(A) Shares of stock in corporations, associations, and joint-stock companies, under whatever laws organized or existing, excepting:
(1) Those which are instrumentalities of the federal government for the taxation of which by the several states no provision is made by act of the congress of the United States;
(2) Those in financial institutions, dealers in intangibles, and domestic insurance companies as defined in section 5725.01 of the Revised Code;
(3) Those defined as deposits by section 5701.05 of the Revised Code.
(B) Interest-bearing obligations for the payment of money, such as bonds, certificates of indebtedness, debentures, and notes; certificates of deposit, savings, and other like deposits in financial institutions outside this state yielding income by way of interest or dividends in excess of four per cent of the principal sum withdrawable; and other similar evidences of indebtedness, whether negotiable or not, and whether or not secured by mortgage of or lien upon real or personal property or income, by whomsoever issued, excepting those issued:
(1) By the United States or any of its territories, districts, or dependencies;
(2) By any instrumentality of the federal government;
(3) Prior to January 1, 1913, by the state of Ohio or any political or other subdivision or school district in this state;
(4) Pursuant to Section 2a of Article VIII, Ohio Constitution;
(5) Which are defined in sections 5701.05 and 5701.07 of the Revised Code as deposits and current accounts.
(C) Annuities, royalties, and other contractual obligations for the periodical payment of money and all contractual and other incorporeal rights of a pecuniary nature from which income is or may be derived, however evidenced, excepting:
(1) Interests in land and rents and royalties derived therefrom, other than equitable interests divided into shares evidenced by transferable certificates;
(2) Contracts of employment or partnership, salaries, wages, commissions, seniority and other incorporeal rights derived from any such contract, and retirement annuities or plans that result from contracts of employment;
(3) Contracts of insurance, and dividends paid or applied thereunder; but dividends under contracts commonly known as "combination life and annuity policies" or "cash refund annuities" shall not be excluded from taxation;
(4) Stock purchase, pension, or profit-sharing plans established by an employer for the benefit of his employees or those of his subsidiaries;
(5) Ownership interests of the depositors in an incorporated financial institution, the capital of which is not divided into shares, or which has no capital stock.
(D) All equitable interests, life or other limited estates, and annuity interests in any investment described in this section, or in any fund made up in whole or in part of any such investments, wherever located.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.07 | Credits, Current Accounts, Prepaid Items Defined.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
As used in Title LVII of the Revised Code:
(A) "Credits" means the excess of the sum of all current accounts receivable and prepaid items used in business when added together, estimating every such account and item at its true value in money, over and above the sum of current accounts payable of the business, other than taxes and assessments.
(B) "Current accounts" includes items receivable or payable on demand or within one year from the date of inception, however evidenced.
(C) "Prepaid items" does not include tangible property.
The sum of current accounts payable shall not take into account an acknowledgment of indebtedness, unless founded on some consideration actually received, and believed at the time of making such acknowledgment to be a full consideration therefor, nor an acknowledgment for the purpose of diminishing the amount of credits to be listed for taxation.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.09 | Other Taxable Intangibles, Other Intangible Property Defined.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
As used in Title LVII of the Revised Code, "other taxable intangibles" and "other intangible property" include every valuable right, title, or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.11 | References to Internal Revenue Code - Election of Taxable Year.

Effective:
March 15, 2023
Latest Legislation:
Senate Bill 10 - 135th General Assembly
The effective date to which this section refers is the effective date of this section as amended by S.B. 10 of the 135th general assembly.
(A)(1) Except as provided under division (A)(2) or (B) of this section, any reference in Title LVII or section 149.311, 3123.90, 3770.073, or 3772.37 of the Revised Code to the Internal Revenue Code, to the Internal Revenue Code "as amended," to other laws of the United States, or to other laws of the United States, "as amended," means the Internal Revenue Code or other laws of the United States as they exist on the effective date.
(2) This section does not apply to any reference in Title LVII of the Revised Code to the Internal Revenue Code as of a date certain specifying the day, month, and year, or to other laws of the United States as of a date certain specifying the day, month, and year.
(B)(1) For purposes of applying section 5733.04, 5745.01, or 5747.01 of the Revised Code to a taxpayer's taxable year ending after February 17, 2022, and before the effective date, a taxpayer may irrevocably elect to incorporate the provisions of the Internal Revenue Code or other laws of the United States that are in effect for federal income tax purposes for that taxable year if those provisions differ from the provisions that, under division (A) of this section, would otherwise apply. The filing by the taxpayer for that taxable year of a report or return that incorporates the provisions of the Internal Revenue Code or other laws of the United States applicable for federal income tax purposes for that taxable year, and that does not include any adjustments to reverse the effects of any differences between those provisions and the provisions that would otherwise apply, constitutes the making of an irrevocable election under this division for that taxable year.
(2) Elections under prior versions of division (B)(1) of this section remain in effect for the taxable years to which they apply.
Last updated April 20, 2023 at 8:13 AM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.12 | References to Consolidated Reports of Condition and Income or Call Report; References to Fr Y-9.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
(A) The effective date to which this section refers is March 27, 2013, the effective date of this section as enacted by H.B. 510 of the 129th general assembly.
(B) Any reference in Title LVII to "consolidated reports of condition and income" or "call report" means the consolidated reports of condition and income as those reports existed on the effective date.
(C) Any reference in Title LVII to "FR Y-9" or "Y-9" means the FR Y-9 financial statements as those financial statements existed on the effective date.
(D) This section does not apply to any reference in Title LVII of the Revised Code to "consolidated reports of condition and income," "call report," "FR Y-9," or "Y-9" as of a date certain specifying the day, month, and year.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5701 | Definitions › Section 5701.14 | Entity Operating With Nonprofit Purpose Defined - Single Member Llc.

Effective:
April 12, 2021
Latest Legislation:
Senate Bill 276 - 133rd General Assembly
For purposes of Title LVII of the Revised Code:
(A) In order to determine a limited liability company's nonprofit status, an entity is operating with a nonprofit purpose under section 1705.02 of the Revised Code or carrying on any nonprofit activity under section 1706.05 of the Revised Code if that entity is organized other than for the pecuniary gain or profit of, and its net earnings or any part of its net earnings are not distributable to, its members, its directors, its officers, or other private persons, except that the payment of reasonable compensation for services rendered, payments and distributions in furtherance of its nonprofit purpose, and the distribution of assets on dissolution permitted by section 1702.49 of the Revised Code are not pecuniary gain or profit or distribution of net earnings. In no event shall payments and distributions in furtherance of an entity's nonprofit purpose deprive the entity of its nonprofit status as long as all of the members of that entity are operating with a nonprofit purpose.
(B) A single member limited liability company that operates with a nonprofit purpose, as described in division (A) of this section, shall be treated as part of the same legal entity as its nonprofit member, and all assets and liabilities of that single member limited liability company shall be considered to be that of the nonprofit member. Filings or applications for exemptions or other tax purposes may be made either by the single member limited liability company or its nonprofit member.
Last updated September 13, 2021 at 12:14 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.01 | Department of Taxation Composition.

Effective:
October 11, 1976
Latest Legislation:
House Bill 920 - 111th General Assembly
There is hereby created the department of taxation which shall be composed of the tax commissioner and his employees, agents, and representatives. Such commissioner shall perform such functions, exercise such powers, and discharge such duties as are assigned to him by law.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.02 | Board of Tax Appeals - Powers and Duties.

Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
There is hereby created the board of tax appeals, which shall exercise the following powers and perform the following duties:
(A) Exercise the authority provided by law to hear and determine all appeals of questions of law and fact arising under the tax laws of this state in appeals from decisions, orders, determinations, or actions of any tax administrative agency established by the law of this state, including but not limited to appeals from:
(1) Actions of county budget commissions;
(2) Decisions of county boards of revision;
(3) Actions of any assessing officer or other public official under the tax laws of this state;
(4) Final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the tax commissioner;
(5) Adoption and promulgation of rules of the tax commissioner.
(B) Appoint a secretary of the board of tax appeals, who shall serve in the unclassified civil service at the pleasure of the board, and any other employees as are necessary in the exercise of the powers and the performance of the duties and functions that the board is by law authorized and required to exercise, and prescribe the duties of all employees, and to fix their compensation as provided by law;
(C) Maintain a journal, which shall be open to public inspection and in which the secretary shall keep a record of all of the proceedings and the vote of each of its members upon every action taken by it;
(D) Adopt and promulgate, in the manner provided by section 5703.14 of the Revised Code, and enforce all rules relating to the procedure of the board in hearing appeals it has the authority or duty to hear, and to the procedure of officers or employees whom the board may appoint; provided that section 5703.13 of the Revised Code shall apply to and govern the procedure of the board. Such rules shall include, but need not be limited to, the following:
(1) Rules governing the creation and implementation of a mediation program, including procedures for requesting, requiring participation in, objecting to, and conducting a mediation;
(2) Rules requiring the tax commissioner, county boards of revision, and local boards of tax review created under section 718.11 of the Revised Code to electronically file any transcript required to be filed with the board of tax appeals, and instructions and procedures for the electronic filing of such transcripts.
(3) Rules establishing procedures to control and manage appeals filed with the board. The procedures shall include, but not be limited to, the establishment of a case management schedule that shall include expected dates related to discovery deadlines, disclosure of evidence, pre-hearing motions, and the hearing, and other case management issues considered appropriate.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.03 | Appointment of Members of Board of Tax Appeals - Terms of Office.

Effective:
March 17, 1989
Latest Legislation:
House Bill 934 - 117th General Assembly
The board of tax appeals shall be composed of three members, not more than two of whom shall be affiliated with the same political party. The governor, with the advice and consent of the senate, shall appoint three members of the board of tax appeals. At least two members of the board shall have been admitted to practice as attorneys at law in this state and have, for a total of six years preceding their appointments, engaged in the practice of Ohio tax law in this state.
Each of the members of the board shall give bond, conditioned according to law, payable to the state in the penal sum of five thousand dollars, with surety to be approved by the governor. The bond shall be filed in the office of the secretary of state.
Terms of office shall be for six years, commencing on the ninth day of February and ending on the eighth day of February. Each member shall hold office from the date of his appointment until the end of the term for which he was appointed. Any member appointed to fill a vacancy occurring prior to the expiration of the term for which his predecessor was appointed shall hold office for the remainder of the unexpired term. Any member shall continue in office subsequent to the expiration date of his term until his successor takes office, or until a period of sixty days has elapsed, whichever occurs first.
Each employee of the board 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 an employee. No member or employee shall serve on or under any committee of any political party.
Each member of the board, the secretary, and attorney examiners of the board may, for his 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. In the case of disobedience or refusal on the part of any person to comply with a subpoena issued under this section, and upon the request of the board of tax appeals, the attorney general or the prosecuting attorney of any county shall take appropriate action on behalf of the board for the purpose of enforcing the subpoena or for imposition of sanctions for violation of the subpoena, or both, as requested by the board.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.031 | Enforcement of Board of Tax Appeals Orders.

Effective:
March 17, 1989
Latest Legislation:
House Bill 934 - 117th General Assembly
In addition to the other remedies provided by law for effectuating compliance with or for the prevention and punishment of any violation of the laws which the board of tax appeals is required to administer or of the orders of the board, the laws and orders, upon application made by or on behalf of the board, may be enforced by quo warranto, mandamus, prohibition, procedendo, injunction, contempt, or other appropriate proceeding.
Upon order of the board to either the attorney general or prosecuting attorney of any county, that official shall forthwith take action on behalf of the board for the enforcement of those laws and orders or for the imposition of sanctions for violation of those laws and orders, or both.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.04 | Tax Commissioner - Powers, Duties and Immunity.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
The tax commissioner shall have the following powers, duties, privileges, and immunities of the department of taxation:
(A) All powers whatsoever of an inquisitorial nature as provided by law, including, the right to inspect books, accounts, records, and memorandums, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers referred to in this division of this section shall be exercised by the board of tax appeals or by the tax commissioner only in connection with the performance of the duties respectively assigned to each under sections 5703.01 to 5703.09, 5703.14, and 5703.15 of the Revised Code;
(B) Appoint agents and prescribe their powers and duties as provided by section 5703.17 of the Revised Code;
(C) Confer and meet with officers of other states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(D) The immunity provided by section 5703.38 of the Revised Code;
(E) The rights of action provided by section 5703.39 of the Revised Code;
(F) The duties and powers mentioned in section 5703.41 of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.051 | Procedure for Certificate of Abatement.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
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 the Revised Code, the face amount of such certificate or, in the event such certificate is tendered in payment of other taxes pursuant to section 5703.05, 5725.08, or 5725.16 of the Revised Code, the tax commissioner may refund to such person an amount equal to the difference between the tax due and the face amount of the certificate. The tax commissioner shall certify the amount to be refunded to the director of budget and management and treasurer of state for payment from the tax refund fund created by section 5703.052 of the Revised Code.
If a certificate of abatement for a tax which by law is payable into a specified fund, is to be applied to a tax which by law is to be paid into another fund, the tax commissioner shall certify to the director for transfer from the tax refund fund to the fund accepting the certificate of abatement an amount sufficient to cover the amount of current tax reduction represented by the certificate of abatement.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.053 | What Constitutes Timely Filing.

Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
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 4307.05, 4307.07, 718.91, 5726.30, 5727.28, 5727.91, 5728.061, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5736.08, 5739.07, 5741.10, 5743.05, 5743.53, 5745.11, 5749.08, or 5751.08 of the Revised Code or division (B) of section 5703.05 of the Revised Code, or a fee refunded under section 3734.905 of the Revised Code, that is received after the last day for filing under such section shall be considered to have been filed in a timely manner if:
(A) The application is delivered by the postal service and the earliest postal service postmark on the cover in which the application is enclosed is not later than the last day for filing the application;
(B) The application is delivered by the postal service, the only postmark on the cover in which the application is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the application, and the application is received within seven days of such last day; or
(C) The application is delivered by the postal service, no postmark date was affixed to the cover in which the application is enclosed or the date of the postmark so affixed is not legible, and the application is received within seven days of the last day for making the application.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.054 | Form of Filing Required Documents.

Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
The tax commissioner shall prescribe the form that the signature and declaration, if any, shall take on any document required to be filed with the commissioner and on any document required under Chapter 718., 3734., 3769., 4303., or 4305. or Title LVII of the Revised Code to be filed with the treasurer of state. The commissioner may authorize an electronic or other alternative form of filing of any document required to be filed with the commissioner or the treasurer of state under Chapter 3734., 3769., 4303., or 4305. or Title LVII of the Revised Code.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.055 | Rounding Fractional Parts of Dollar.

Effective:
September 29, 2000
Latest Legislation:
House Bill 612 - 123rd General Assembly
A person may, and if required by the tax commissioner shall, round to the nearest whole dollar all amounts the person is required to enter on any return, report, voucher, or other document. Any fractional part of a dollar that equals or exceeds fifty cents shall be rounded to the next whole dollar, and any fractional part of a dollar that is less than fifty cents shall be dropped. If a person chooses or is required to round amounts entered on the document, the person shall round all amounts entered.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.056 | Mailing Terms; Delivery Services; Date or Receipt.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) As used in any section of the Revised Code that permits the tax commissioner to use certified mail or personal service or that requires or permits a payment to be made or a document to be submitted to the tax commissioner or the board of tax appeals by mail or personal service, and as used in any section of Chapter 718., 3734., 3769., 4303., or 4305. or Title LVII of the Revised Code that requires or permits a payment to be made or a document to be submitted to the treasurer of state by mail:
(1) "Certified mail," "express mail," "United States mail," "United States postal service," and similar terms include any delivery service authorized pursuant to division (B) of this section.
(2) "Postmark date," "date of postmark," and similar terms include the date recorded and marked in the manner described in division (B)(3) of this section.
(B) The tax commissioner may authorize the use of a delivery service for the delivery of any payment or document described in division (A) of this section if the commissioner finds that all of the following apply to the delivery service:
(1) It is available to the general public.
(2) It is at least as timely and reliable on a regular basis as the United States postal service.
(3) It meets any other criteria that the tax commissioner may by rule prescribe.
(C) In any section of the Revised Code referring to the date any payment or document is received by the tax commissioner by mail, personal service, or electronically or by a person receiving a document or payment from the tax commissioner by mail, the payment or document shall be considered to be received on one of the following dates, as applicable, except as provided in section 5703.053 or 5703.37 of the Revised Code:
(1) For a document or payment sent by certified mail, express mail, United States mail, foreign mail, or a delivery service authorized for use under division (B) of this section, the date of the postmark placed by the postal or delivery service on the sender's receipt or, if the sender was not issued a postmarked sender's receipt, the date of the postmark placed by the postal or delivery service on the package containing the payment or document.
(2) For personal service to the tax commissioner, the date the payment or document is received in any of the tax commissioner's offices during business hours.
(3) For a document filed or sent electronically or a payment made electronically, the date on the timestamp assigned by the first electronic system receiving that payment or document.
(D) As used in divisions (A) and (C) of this section "electronically" includes by facsimile, if applicable.
Last updated October 10, 2023 at 3:03 PM
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.061 | Cancellation of Debts Under $50.

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.
Last updated April 7, 2022 at 2:38 PM
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.