reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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."
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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
2023 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.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.45 | Agent's Acts Imputed to Principal.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
In construing and enforcing division (D) of section 5703.99 of the Revised Code, the act, omission, or failure of any officer, agent, or other person acting for or employed by any public utility, company, firm, person, partnership, corporation, or association acting within the scope of his employment shall be the act, omission, or failure of such public utility, company, firm, person, partnership, corporation, or association.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.46 | Each Day's Failure to Comply a Separate Offense.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Every day during which any public utility, company, corporation, association, firm, partnership, officer, or individual subject to any law which the tax commissioner is required to administer, or any officer, agent, or employee thereof, willfully fails to comply with any order or direction of the commissioner or to perform any duty enjoined by such law shall constitute a separate offense.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.47 | Definition of Federal Short Term Rate.

Effective:
September 6, 2012
Latest Legislation:
House Bill 508 - 129th General Assembly
(A) As used in this section, "federal short-term rate" means the rate of the average market yield on outstanding marketable obligations of the United States with remaining periods to maturity of three years or less, as determined under section 1274 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1274, for July of the current year.
(B) On the fifteenth day of October of each year, the tax commissioner shall determine the federal short-term rate. For purposes of any section of the Revised Code requiring interest to be computed at the rate per annum required by this section, the rate determined by the commissioner under this section, rounded to the nearest whole number per cent, plus three per cent, shall be the interest rate per annum used in making the computation for interest that accrues during the following calendar year. For the purposes of sections 5719.041 and 5731.23 of the Revised Code, references to the "federal short-term rate" are references to the federal short-term rate as determined by the tax commissioner under this section rounded to the nearest whole number per cent.
(C) Within ten days after the interest rate per annum is determined under this section, the tax commissioner shall notify the auditor of each county of that rate of interest.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.48 | Report Describing Effect of Tax Expenditures, Property Tax Exemptions on General Revenue Fund.

Effective:
April 3, 2023
Latest Legislation:
House Bill 66 - 134th General Assembly
(A) As used in this section:
(1) "Tax expenditure" means a tax provision in the Revised Code that exempts, either in whole or in part, certain persons, income, goods, services, or property from the effect of taxes levied by the state, including, but not limited to, tax deductions, exemptions, deferrals, exclusions, allowances, credits, reimbursements, and preferential tax rates, provided all of the following apply to the provision:
(a) The provision reduces, or has the potential to reduce, revenue to the general revenue fund;
(b) The persons, income, goods, services, or property exempted by the provision would have been part of a defined tax base;
(c) The persons, income, goods, services, or property exempted by the provision are not subject to an alternate tax levied by the state;
(d) The provision is subject to modification or repeal by an act of the general assembly.
(2) "Property tax exemption" means a provision in the Revised Code that exempts or authorizes a subdivision to exempt from taxation all or a portion of the value of real property, as reported on forms otherwise prescribed by the tax commissioner and as categorized by the tax commissioner for purposes of this section as:
(a) Charitable and public worship;
(b) Public and educational;
(c) Local economic development;
(d) Other exemptions.
(B) The department of taxation shall prepare and submit to the governor not later than the first day of November in each even-numbered year a report containing certain information about tax expenditures and property tax exemptions. The report shall contain each of the following:
(1) A description of each existing tax expenditure and property tax exemption;
(2) In comparative form, a detailed estimate of the approximate amount of revenue not available to the state general revenue fund in each fiscal year of the current and ensuing fiscal bienniums as a result of the operation of each tax expenditure;
(3) The aggregate true value of real property exempted in this state for the preceding tax year as the result of the operation of each property tax exemption;
(4) The amount of revenue paid from the general revenue fund in the preceding calendar year to reimburse subdivisions for each property tax exemption for which such reimbursement is required.
The report shall be prepared in such a manner as to facilitate the inclusion of the information provided by the report in the governor's budget.
Last updated March 21, 2023 at 3:05 PM
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.49 | Internet Site for Tax Information.

Effective:
November 5, 2004
Latest Legislation:
House Bill 204 - 125th General Assembly
(A) On or before December 31, 2001, the tax commissioner shall establish an electronic site accessible through the internet. The tax commissioner shall provide access on the site for each municipal corporation that has not established its own electronic site to post documents or information required under section 718.07 of the Revised Code. The tax commissioner shall provide electronic links for each municipal corporation that establishes a site under that section and for which a uniform resource locator has been provided to the tax commissioner. The tax commissioner is not responsible for the accuracy of the posted information, and is not liable for any inaccurate or outdated information provided by a municipal corporation. The tax commissioner may adopt rules governing the format and means of submitting such documents or information and other matters necessary to implement this section. The tax commissioner may charge municipal corporations a fee to defray the cost of establishing and maintaining the electronic site established under this section.
(B) The tax commissioner shall deposit any fees received under this section to the credit of the municipal internet site fund, which is hereby created in the state treasury. The commissioner shall use the fund for costs of establishing and maintaining the electronic site established under this section.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.50 | Taxpayer Rights Definitions.

Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
As used in sections 5703.50 to 5703.53 of the Revised Code:
(A) "Tax" includes only those taxes imposed on tangible personal property listed in accordance with Chapter 5711. of the Revised Code, taxes imposed under Chapters 5733., 5736., 5739., 5741., 5747., and 5751. of the Revised Code, and the tax administered under sections 718.80 to 718.95 of the Revised Code.
(B) "Taxpayer" means a person subject to or potentially subject to a tax including an employer required to deduct and withhold any amount under section 5747.06 of the Revised Code.
(C) "Audit" means the examination of a taxpayer or the inspection of the books, records, memoranda, or accounts of a taxpayer for the purpose of determining liability for a tax.
(D) "Assessment" means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90, 5711.26, 5711.32, 5733.11, 5736.09, 5739.13, 5741.11, 5741.13, 5747.13, or 5751.09 of the Revised Code.
(E) "County auditor" means the auditor of the county in which the tangible personal property subject to a tax is located.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.52 | Problem Resolution Officers - Continuing Education - Evaluating Employees.

Effective:
January 1, 1990
Latest Legislation:
Senate Bill 147 - 118th General Assembly
(A) The tax commissioner shall appoint one or more problem resolution officers from among the employees of the department of taxation. These officers shall receive and review inquiries and complaints concerning matters that have been pending before the department for an unreasonable length of time or matters to which a taxpayer has been unable to obtain a satisfactory response after several attempts to communicate with the employee of the department assigned to the taxpayer's case or the employee's immediate supervisor.
Matters arising in cases on appeal from a final determination of the commissioner or in cases certified to the attorney general for collection are not reviewable by a problem resolution officer. An action taken by a problem resolution officer is not a final order of the commissioner appealable to the board of tax appeals.
(B) The tax commissioner shall maintain a continuing education program to train employees of the department and to provide them with a current knowledge of state and federal tax laws.
(C) In addition to any other information provided by law, the tax commissioner shall include in the annual report required by section 5703.42 of the Revised Code information about the number and kinds of audits or assessments conducted in the year covered by the report.
(D) The tax commissioner shall not use the amounts of taxes assessed by an employee of the department as the basis of a production quota system for employees or the basis for evaluating an employee's performance.
(E) The tax commissioner shall establish procedures for monitoring the performance of tax agents that include the use of evaluations obtained from taxpayers.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.54 | Action for Damages by Taxpayer.

Effective:
March 27, 2020
Latest Legislation:
House Bill 197 - 133rd General Assembly
(A) A taxpayer aggrieved by an action or omission of an officer or employee of the department of taxation may bring an action for damages in the court of claims pursuant to Chapter 2743. of the Revised Code, if all of the following apply:
(1) In the action or omission the officer or employee frivolously disregards a provision of Chapter 5711., 5733., 5739., 5741., or 5747. of the Revised Code or a rule of the tax commissioner adopted under authority of one of those chapters;
(2) The action or omission occurred with respect to an audit or assessment and the review and collection proceedings connected with the audit or assessment;
(3) The officer or employee did not act manifestly outside the scope of the officer's or employee's office or employment and did not act with malicious purpose, in bad faith, or in a wanton or reckless manner.
(B) In any action brought under division (A) of this section, upon a finding of liability on the part of the state, the state shall be liable to the taxpayer in an amount equal to the sum of the following:
(1) Compensatory damages sustained by the taxpayer as a result of the action or omission by the department's officer or employee;
(2) Reasonable costs of litigation and attorneys fees sustained by the taxpayer.
(C) In the awarding of damages under division (B) of this section, the court shall take into account the negligent actions or omissions, if any, on the part of the taxpayer that contributed to the damages, but shall not be bound by the provisions of sections 2315.32 to 2315.36 of the Revised Code.
(D) Whenever it appears to the court that a taxpayer's conduct in the proceedings brought under division (A) of this section is frivolous, the court may impose a penalty against the taxpayer in an amount not to exceed ten thousand dollars which shall be paid to the general revenue fund of the state.
(E)(1) Division (A) of this section does not apply to advisory opinions or other informational functions of an officer or employee of the department.
(2) Division (A) of this section does not authorize a taxpayer to bring an action for damages based on an action or omission of a county auditor or an employee of a county auditor.
(F) As used in this section, "frivolous" means that the conduct of the commissioner, or of the taxpayer or the taxpayer's counsel of record satisfies either of the following:
(1) It obviously serves merely to harass or maliciously injure the state or its employees or officers if referring to the conduct of a taxpayer, or to harass or maliciously injure the taxpayer if referring to the conduct of the tax commissioner;
(2) It is not warranted under existing law and cannot be supported by a good faith argument for an extension, modification, or reversal of existing law.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.56 | Sham Transactions.

Effective:
June 26, 2003
Latest Legislation:
House Bill 95 - 125th General Assembly
(A) As used in this section:
(1) "Sham transaction" means a transaction or series of transactions without economic substance because there is no business purpose or expectation of profit other than obtaining tax benefits.
(2) "Tax" includes any tax or fee administered by the tax commissioner.
(3) "Taxpayer" includes any entity subject to a tax.
(4) "Controlled group" means two or more persons related in such a way that one person directly or indirectly owns or controls the business operation of another member of the group. In the case of persons with stock or other equity, one person owns or controls another if it directly or indirectly owns more than fifty per cent of the other person's common stock with voting rights or other equity with voting rights.
(B) The tax commissioner may disregard any sham transaction in ascertaining any taxpayer's tax liability. Except as otherwise provided in the Revised Code, with respect to transactions between members of a controlled group, the taxpayer shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions between the taxpayer and one or more members of the controlled group was not a sham transaction. Except as otherwise provided in the Revised Code, for all other taxpayers, the tax commissioner shall bear the burden of establishing by a preponderance of the evidence that a transaction or series of transactions was a sham transaction.
(C) In administering any tax, the tax commissioner may apply the doctrines of "economic reality," "substance over form," and "step transaction."
(D) If the commissioner disregards a sham transaction under division (B) of this section, the applicable limitation period for assessing the tax, together with applicable penalties, charges, and interest, shall be extended for a period equal to the applicable limitation period. Nothing in this division shall be construed as extending an applicable limitation period for claiming any refund of a tax.
(E) The tax commissioner may, in accordance with Chapter 119. of the Revised Code, adopt rules that are necessary to administer this section, including rules establishing criteria for identifying sham transactions.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.58 | Time Limit for Assessments - Extension by Lawful Stay.

Effective:
September 29, 2011
Latest Legislation:
House Bill 153 - 129th General Assembly
(A) Subject to divisions (B) and (D) of this section, the tax commissioner shall not make or issue an assessment for any tax payable to the state that is administered by the tax commissioner, or any penalty, interest, or additional charge on such tax, after the expiration of ten years, including any extension, from the date the tax return or report was due when such amount was not reported and paid, provided that the ten-year period shall be extended by the period of any lawful stay to such assessment. As used in this section, "assessment" has the same meaning as in section 5703.50 of the Revised Code.
(B) Subject to division (D) of this section, the tax commissioner shall not make or issue an assessment against any person for any tax due under Chapter 5741. of the Revised Code, or any penalty, interest, or additional charge on such tax, after the expiration of seven years, including any extension, from the date the tax return or report was due if the amount of tax due was not reported and paid, provided that the seven-year period shall be extended by the period of any lawful stay to the assessment. The commissioner shall not make or issue an assessment against a consumer for any tax due under Chapter 5741. of the Revised Code, or for any penalty, interest, or additional charge on such tax, if the tax was due before January 1, 2008.
(C) This section does not apply to either of the following:
(1) Any amount collected for the state by a vendor or seller under Chapter 5739. or 5741. of the Revised Code or withheld by an employer under Chapter 5747. of the Revised Code.
(2) Any person who fraudulently attempts to avoid such tax.
(D) This section does not authorize the assessment or collection of a tax for which the applicable period of limitation prescribed by law has expired and for which no valid assessment has been made and served as prescribed by law.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.65 | Central Sales and Use Tax Registration System Not to Be Used for Other Taxes.

Effective:
July 1, 2003
Latest Legislation:
Senate Bill 143 - 124th General Assembly
Registration with the central registration system provided for in section 5740.05 of the Revised Code shall not be used as a basis for establishing nexus with or in this state for any tax levied by the state or a political subdivision of the state.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.75 | Taxes and Refunds Under One Dollar.

Effective:
September 29, 2017
Latest Legislation:
House Bill 49 - 132nd General Assembly
This section applies to any tax, fee, or charge payable to the state and administered by the tax commissioner, except the tax administered under sections 718.80 to 718.95 of the Revised Code. If the total amount of any such tax, fee, or charge shown to be due on a return, amended return, or notice does not exceed one dollar, the taxpayer or person liable for the tax, fee, or charge shall not be required to remit the amount due. If the total amount of an overpayment of any such tax, fee, or charge does not exceed one dollar, the tax commissioner shall not be required to refund the overpayment.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.76 | Electronic Fund Transfers for Political Subdivisions.

Effective:
September 29, 2013
Latest Legislation:
House Bill 59 - 130th General Assembly
Any payment or distribution of money that the tax commissioner is required by law to make to a political subdivision of this state, an officer thereof, or a political party shall be made by electronic funds transfer. The commissioner shall promulgate any rules necessary to administer this section.
2023 Ohio Revised Code › Title 57 | Taxation › Chapter 5703 | Department of Taxation › Section 5703.77 | Credit Account Balances.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) As used in this section:
(1) "Taxpayer" means a person subject to or previously subject to a tax or fee, a person that remits a tax or fee, or a person required to or previously required to withhold or collect and remit a tax or fee on behalf of another person.
(2) "Tax or fee" means a tax or fee administered by the tax commissioner.
(3) "Credit account balance" means the amount that a taxpayer remits to the state in excess of the amount required to be remitted, after accounting for factors applicable to the taxpayer such as accelerated payments, estimated payments, tax credits, and tax credit balances that may be carried forward.
(4) "Tax debt" means an unpaid tax or fee or any unpaid penalty, interest, or additional charge on such a tax or fee due the state.
(B) As soon as practicable, but not later than sixty days before the expiration of the period of time during which a taxpayer may file a refund application for a tax or fee, the tax commissioner shall review the taxpayer's accounts for the tax or fee and notify the taxpayer of any credit account balance for which the commissioner is required to issue a refund if the taxpayer were to file a refund application for that balance, regardless of whether the taxpayer files a refund application or amended return with respect to that tax or fee. The notice shall be made using contact information for the taxpayer on file with the commissioner.
(C) Notwithstanding sections 128.47, 718.91, 3734.905, 4307.05, 5726.30, 5727.28, 5727.42, 5727.91, 5728.061, 5735.122, 5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11, 5749.08, 5751.08, 5753.06, and any other section of the Revised Code governing refunds, the commissioner may apply the amount of any credit account balance for which the commissioner is required to issue a refund if the taxpayer were to file a refund application for that balance as a credit against the taxpayer's liability for the tax or fee in the taxpayer's next reporting period for that tax or fee or issue a refund of that credit account balance to the taxpayer, subject to division (D) of this section.
(D) Before issuing a refund to a taxpayer under division (C) of this section, the tax commissioner shall withhold from that refund the amount of any of the taxpayer's tax debt certified to the attorney general under section 131.02 of the Revised Code and the amount of the taxpayer's liability, if any, for a tax debt. The commissioner shall apply any amount withheld first in satisfaction of the amount of the taxpayer's certified tax debt and then in satisfaction of the taxpayer's liability. If the credit account balance originates from the tax administered under sections 718.80 to 718.95 of the Revised Code, it may be applied only against the taxpayer's certified tax debt or tax liability due under those sections.
(E) The tax commissioner may adopt rules to administer this section.
Last updated October 10, 2023 at 3:24 PM