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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

92 sections·Filtered byTitle 57✕Ch 5703✕

Ohio Rev. Code Ann. § 5703.01 Department of taxation composition
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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.
Ohio Rev. Code Ann. § 5703.02 Board of tax appeals - powers and duties
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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 appea…
Ohio Rev. Code Ann. § 5703.021 Small claims docket within board of tax appeals
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(A) There is hereby established a small claims docket within the board of tax appeals. (B) An appeal may be filed with the board of tax appeals and assigned to the small claims docket as authorized under division (C) of this section, provided the appeal is either of the following…
Ohio Rev. Code Ann. § 5703.03 Appointment of members of board of tax appeals - terms of office
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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 …

Ohio Rev. Code Ann. § 5703.031 Enforcement of board of tax appeals orders

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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 …

Ohio Rev. Code Ann. § 5703.04 Tax commissioner - powers, duties and immunity

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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 p…

Ohio Rev. Code Ann. § 5703.05 Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement

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All powers, duties, and functions of the department of taxation are vested in and shall be performed by the tax commissioner, which powers, duties, and functions shall include, but shall not be limited to, the following: (A) Prescribing all blank forms which the department is aut…

Ohio Rev. Code Ann. § 5703.051 Procedure for certificate of abatement

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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 s…

Ohio Rev. Code Ann. § 5703.0510 Claiming tax credits; required documentation

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(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 cop…

Ohio Rev. Code Ann. § 5703.052 Tax refund fund

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(A) There is hereby created in the state treasury the tax refund fund, from which refunds shall be paid for amounts illegally or erroneously assessed or collected, or for any other reason overpaid, with respect to taxes levied by Chapter 3796., 4301., 4305., 5726., 5728., 5729., …

Ohio Rev. Code Ann. § 5703.053 What constitutes timely filing

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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, …

Ohio Rev. Code Ann. § 5703.054 Form of filing required documents

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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 f…

Ohio Rev. Code Ann. § 5703.055 Rounding fractional parts of dollar

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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…

Ohio Rev. Code Ann. § 5703.056 Mailing terms; delivery services; date or receipt

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(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 servic…

Ohio Rev. Code Ann. § 5703.057 Commissioner may require identifying information

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(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 numb…

Ohio Rev. Code Ann. § 5703.058 Deposit of tax payments within 30 days of receipt

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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 …

Ohio Rev. Code Ann. § 5703.059 Electronic or telephonic tax filing

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(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 tel…

Ohio Rev. Code Ann. § 5703.06 Claims - compromise or installment payment agreement - innocent spouse relief

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(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 commissi…

Ohio Rev. Code Ann. § 5703.061 Cancellation of debts under $50

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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 singl…

Ohio Rev. Code Ann. § 5703.07 Bond of tax commissioner - duty to devote entire time to office

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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 othe…

Ohio Rev. Code Ann. § 5703.08 Employee's bonds

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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 l…

Ohio Rev. Code Ann. § 5703.081 Discipline of department employee failing to comply with tax laws

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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 ma…

Ohio Rev. Code Ann. § 5703.09 Compensation of board members

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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 o…

Ohio Rev. Code Ann. § 5703.10 Place of office - branch offices

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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…

Ohio Rev. Code Ann. § 5703.11 Business hours

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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.

Ohio Rev. Code Ann. § 5703.12 Annual report

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(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 determi…

Ohio Rev. Code Ann. § 5703.13 Quorum - orders

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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 …

Ohio Rev. Code Ann. § 5703.14 Review of rules

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Applications for review of any rule adopted and promulgated by the tax commissioner may be filed with the board of tax appeals by any person who has been or may be injured by the operation of the rule. The appeal may be taken at any time after the rule is filed with the secretary…

Ohio Rev. Code Ann. § 5703.15 Designation of actions

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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.

Ohio Rev. Code Ann. § 5703.16 Rules and regulations

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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.

Ohio Rev. Code Ann. § 5703.17 Appointment and powers of agent, tax auditor agent, or tax auditor agent manager

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(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 …

Ohio Rev. Code Ann. § 5703.18 Procedural powers of commissioner and agents

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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,…

Ohio Rev. Code Ann. § 5703.19 Right of tax commissioner to inspect books of taxpayer - penalty

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(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…

Ohio Rev. Code Ann. § 5703.20 Power to require production of books by order or subpoena

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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 producti…

Ohio Rev. Code Ann. § 5703.21 Prohibition against divulging information - information acquired as result of audit

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(A) Except as provided in divisions (B) and (C) of this section, no agent of the department of taxation, except in the agent's report to the department or when called on to testify in any court or proceeding, shall divulge any information acquired by the agent as to the transacti…

Ohio Rev. Code Ann. § 5703.211 Rules for tracking database searches

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(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…

Ohio Rev. Code Ann. § 5703.22 Decisions of department

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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 examina…

Ohio Rev. Code Ann. § 5703.23 Attorney general or prosecuting attorney shall aid in investigations or hearings

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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 …

Ohio Rev. Code Ann. § 5703.24 Action for damages by taxpayer

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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…

Ohio Rev. Code Ann. § 5703.25 Returns, claims, and reports need not be sworn to - perjury statement

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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…

Ohio Rev. Code Ann. § 5703.26 Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document

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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 …

Ohio Rev. Code Ann. § 5703.261 Payment with nonnegotiable or dishonored instrument - penalty

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(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 depa…

Ohio Rev. Code Ann. § 5703.262 Commissioner may designate documents that must be signed by preparers - penalties

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(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 w…

Ohio Rev. Code Ann. § 5703.263 Prohibited conduct by tax preparer; power of commissioner

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(A)(1) "Tax return preparer" means any person other than an accountant or an attorney that operates a business that prepares, or directly or indirectly employs another person to prepare, for a taxpayer a tax return or application for refund in exchange for compensation or remuner…

Ohio Rev. Code Ann. § 5703.27 Duty to answer questions

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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 t…

Ohio Rev. Code Ann. § 5703.28 Contempt proceedings for disobedience

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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 res…

Ohio Rev. Code Ann. § 5703.29 Fees of officers and witnesses

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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 Co…

Ohio Rev. Code Ann. § 5703.30 Payment of expenses and witness fees

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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 dist…

Ohio Rev. Code Ann. § 5703.31 Appearance of officers - payment of expenses

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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 secti…

Ohio Rev. Code Ann. § 5703.32 Depositions

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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.