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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5703.33 Copy of testimony to be received in evidence
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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 …
Ohio Rev. Code Ann. § 5703.34 Compulsory testimony - privilege against prosecution
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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 i…
Ohio Rev. Code Ann. § 5703.35 Furnishing of blanks - extension of time for filing reports
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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 utili…
Ohio Rev. Code Ann. § 5703.36 Commissioner to obtain information
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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…