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| § 5703.01 |
Department of taxation composition |
| § 5703.02 |
Board of tax appeals – powers and duties |
| § 5703.021 |
Small claims docket within board of tax appeals |
| § 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 |
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; date or receipt |
| § 5703.057 |
Commissioner may require identifying information |
| § 5703.058 |
Deposit of tax payments within 30 days of receipt |
| § 5703.059 |
Electronic or telephonic tax filing |
| § 5703.0510 |
Claiming tax credits; required documentation |
| § 5703.06 |
Claims – compromise or installment payment agreement – innocent spouse relief |
| § 5703.061 |
Cancellation of debts under $50 |
| § 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 |
Review of rules |
| § 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 |
Right of tax commissioner to inspect books of taxpayer – penalty |
| § 5703.20 |
Power to require production of books by order or subpoena |
| § 5703.21 |
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 |
| § 5703.263 |
Prohibited conduct by tax preparer; power of commissioner |
| § 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, property tax exemptions 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 |
Refund application procedures |
| § 5703.75 |
Taxes and refunds under one dollar |
| § 5703.76 |
Electronic fund transfers for political subdivisions |
| § 5703.77 |
Credit account balances |
| § 5703.80 |
Property tax administration fund |
| § 5703.82 |
Tax discovery data system |
| § 5703.85 |
Quarterly report by tax commissioner |
| § 5703.90 |
Assessments for the unpaid taxes |
| § 5703.91 |
Failure of corporation to report or pay taxes or fees |
| § 5703.92 |
Exercising powers after articles of incorporation or certificate of authority canceled; penalty |
| § 5703.93 |
Reinstatement after cancellation |
| § 5703.94 |
Qualifications for out-of-state disaster business or employee |
| § 5703.99 |
Penalty |
