Chapter 5703: DEPARTMENT OF TAXATION
- 5703.01 Department of taxation composition.
- 5703.02 Board of tax appeals - powers and duties.
- 5703.03 Appointment of members of board of tax appeals - terms of office.
- 5703.031 Enforcement of board of tax appeals orders.
- 5703.04 Tax commissioner - powers, duties and immunity.
- 5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.
- 5703.051 Procedure for certificate of abatement.
- 5703.052 [Effective Until 9/10/2010] Tax refund fund.
- 5703.053 What constitutes timely filing.
- 5703.054 Form of filing required documents.
- 5703.055 Rounding fractional parts of dollar.
- 5703.056 Mailing terms - delivery services.
- 5703.057 Commissioner may require identifying information.
- 5703.058 Deposit of tax payments within 30 days of receipt.
- 5703.06 Claims - compromise or installment payment agreement - innocent spouse relief.
- 5703.07 Bond of tax commissioner - duty to devote entire time to office.
- 5703.08 Employee's bonds.
- 5703.081 Discipline of department employee failing to comply with tax laws.
- 5703.09 Compensation of board members.
- 5703.10 Place of office - branch offices.
- 5703.11 Business hours.
- 5703.12 Annual report.
- 5703.13 Quorum - orders.
- 5703.14 Rules of board and department - amendments - right to review - hearing.
- 5703.141 [Repealed].
- 5703.15 Designation of actions.
- 5703.16 Rules and regulations.
- 5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.
- 5703.18 Procedural powers of commissioner and agents.
- 5703.19 [Effective Until 9/10/2010] Right of tax commissioner to inspect books of taxpayer - penalty.
- 5703.20 Power to require production of books by order or subpoena.
- 5703.21 [Effective Until 9/10/2010] Prohibition against divulging information - information acquired as result of audit.
- 5703.211 Rules for tracking database searches.
- 5703.22 Decisions of department.
- 5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings.
- 5703.24 Action for damages by taxpayer.
- 5703.25 Returns, claims, and reports need not be sworn to - perjury statement.
- 5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.
- 5703.261 Payment with nonnegotiable or dishonored instrument - penalty.
- 5703.262 Commissioner may designate documents that must be signed by preparers - penalties.
- 5703.27 Duty to answer questions.
- 5703.28 Contempt proceedings for disobedience.
- 5703.29 Fees of officers and witnesses.
- 5703.30 Payment of expenses and witness fees.
- 5703.31 Appearance of officers - payment of expenses.
- 5703.32 Depositions.
- 5703.33 Copy of testimony to be received in evidence.
- 5703.34 Compulsory testimony - privilege against prosecution.
- 5703.35 Furnishing of blanks - extension of time for filing reports.
- 5703.36 Commissioner to obtain information.
- 5703.37 Service of notice or order.
- 5703.371 Foreign corporations - designation of secretary of state as agent.
- 5703.38 Denial of injunction.
- 5703.39 Writ of mandamus - injunction.
- 5703.40 Interchange of information with other states, United States or Canada.
- 5703.41 Interchange of information between tax commissioner and other officers.
- 5703.42 Annual report.
- 5703.43 Duty of agents to report and testify.
- 5703.44 Forfeiture for ordering agent to violate law.
- 5703.45 Agent's acts imputed to principal.
- 5703.46 Each day's failure to comply a separate offense.
- 5703.47 Definition of federal short term rate.
- 5703.48 Report describing effect of tax expenditures on general revenue fund.
- 5703.49 Internet site for tax information.
- 5703.50 Taxpayer rights definitions.
- 5703.51 Written information and instructions for taxpayers.
- 5703.52 Problem resolution officers - continuing education - evaluating employees.
- 5703.53 Opinions on prospective tax liability.
- 5703.54 Action for damages by taxpayer.
- 5703.55 Display of social security number.
- 5703.56 Sham transactions.
- 5703.57 Ohio business gateway steering committee.
- 5703.58 Time limit for assessments - extension by lawful stay.
- 5703.60 Petition for reassessment.
- 5703.65 Central sales and use tax registration system not to be used for other taxes.
- 5703.70 [Effective Until 9/10/2010] Refund application procedures.
- 5703.80 Property tax administration fund.
- 5703.82 Tax discovery data system - discovery project fund.
- 5703.99 Penalty.