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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

1,351 sections·Filtered byTitle 57✕

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.

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…

Ohio Rev. Code Ann. § 5703.37 Service of notice or order

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(A)(1) Except as provided in division (B) of this section, whenever service of a notice or order is required in the manner provided in this section, a copy of the notice or order shall be served upon the person affected thereby either by personal service, by certified mail, or by…

Ohio Rev. Code Ann. § 5703.371 Foreign corporations - designation of secretary of state as agent

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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 conclusive…

Ohio Rev. Code Ann. § 5703.38 Denial of injunction

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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 …

Ohio Rev. Code Ann. § 5703.39 Writ of mandamus - injunction

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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…

Ohio Rev. Code Ann. § 5703.40 Interchange of information with other states, United States or Canada

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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 informati…

Ohio Rev. Code Ann. § 5703.41 Interchange of information between tax commissioner and other officers

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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 …

Ohio Rev. Code Ann. § 5703.42 Annual report

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The annual report of the department of taxation shall include a full report of the operation and execution of all laws which it is required to administer.

Ohio Rev. Code Ann. § 5703.43 Duty of agents to report and testify

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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 …

Ohio Rev. Code Ann. § 5703.44 Forfeiture for ordering agent to violate law

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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 th…

Ohio Rev. Code Ann. § 5703.45 Agent's acts imputed to principal

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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 sc…

Ohio Rev. Code Ann. § 5703.46 Each day's failure to comply a separate offense

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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…

Ohio Rev. Code Ann. § 5703.47 Definition of federal short term rate

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(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 o…

Ohio Rev. Code Ann. § 5703.48 Report describing effect of tax expenditures, property tax exemptions on general revenue fund

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(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…

Ohio Rev. Code Ann. § 5703.49 Internet site for tax information

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(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 …

Ohio Rev. Code Ann. § 5703.50 Taxpayer rights definitions

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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 Revis…

Ohio Rev. Code Ann. § 5703.51 Written information and instructions for taxpayers

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(A) The tax commissioner shall include in the instruction booklet for filing the annual return of personal property taxes a general description of the method by which the tax is assessed and collected and the rights and responsibilities of taxpayers in that process.(B) At or befo…

Ohio Rev. Code Ann. § 5703.52 Problem resolution officers - continuing education - evaluating employees

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(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 unreasona…

Ohio Rev. Code Ann. § 5703.53 Opinions on prospective tax liability

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(A) An "opinion of the tax commissioner" means an opinion issued under this section with respect to prospective tax liability. It does not include ordinary correspondence of the commissioner or a final determination of the commissioner arising from a request for administrative re…

Ohio Rev. Code Ann. § 5703.54 Action for damages by taxpayer

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(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…

Ohio Rev. Code Ann. § 5703.55 Display of social security number

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The department of taxation shall not put a taxpayer's social security number on the outside of any material mailed to the taxpayer.

Ohio Rev. Code Ann. § 5703.56 Sham transactions

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(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 co…

Ohio Rev. Code Ann. § 5703.58 Time limit for assessments - extension by lawful stay

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(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 …

Ohio Rev. Code Ann. § 5703.60 Petition for reassessment

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(A) If a petition for reassessment has been properly filed under a law that specifies that this section applies, the tax commissioner shall proceed as follows:(1) Except as provided in division (D) of this section, the commissioner may correct the assessment by issuing a correcte…

Ohio Rev. Code Ann. § 5703.65 Central sales and use tax registration system not to be used for other taxes

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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.

Ohio Rev. Code Ann. § 5703.70 Refund application procedures

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(A) On the filing of an application for refund under section 718.91, 3734.905, 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061, 5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5735.18, 5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11, 5749.08, 5751.08…

Ohio Rev. Code Ann. § 5703.75 Taxes and refunds under one dollar

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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…

Ohio Rev. Code Ann. § 5703.76 Electronic fund transfers for political subdivisions

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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 admini…

Ohio Rev. Code Ann. § 5703.77 Credit account balances

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(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 fe…

Ohio Rev. Code Ann. § 5703.80 Property tax administration fund

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There is hereby created in the state treasury the property tax administration fund. All money to the credit of the fund shall be used to defray the costs incurred by the department of taxation in administering the taxation of property and the equalization of real property valuati…

Ohio Rev. Code Ann. § 5703.82 Tax discovery data system

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Not later than April 1, 2009, the department of taxation shall acquire the necessary hardware, software, and services to establish and implement a tax discovery data system to increase the efficiency of tax collections in the state. The system must be fully integrated and pre-sta…

Ohio Rev. Code Ann. § 5703.83 Property tax relief screening system

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(A) The department of taxation shall establish policies, procedures, and internal controls, including implementing a property tax relief screening system to evaluate the eligibility of owners of real property and manufactured and mobile homes in this state that receive one or bot…

Ohio Rev. Code Ann. § 5703.85 Quarterly report by tax commissioner

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On or before September 1, 2015, and on or before the first day of every third month thereafter, the tax commissioner shall prepare a report that includes all of the following information:(A) The number of inspections and investigations conducted during the preceding four months i…