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.
Duty to answer questions
Ohio Rev. Code Ann. § 5703.27, under Chapter 5703 | Department Of Taxation.
Ohio Rev. Code Ann. § 5703.27