Chapter 5703 - DEPARTMENT OF TAXATION

Section 5703.01 - Department of taxation composition
Section 5703.02 - Board of tax appeals - powers and duties
Section 5703.021 - Small claims docket within board of tax appeals
Section 5703.03 - Appointment of members of board of tax appeals - terms of office
Section 5703.031 - Enforcement of board of tax appeals orders
Section 5703.04 - Tax commissioner - powers, duties and immunity
Section 5703.05 - Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement
Section 5703.051 - Procedure for certificate of abatement
Section 5703.0510 - Claiming tax credits; required documentation
Section 5703.052 - Tax refund fund
Section 5703.053 - What constitutes timely filing
Section 5703.054 - Form of filing required documents
Section 5703.055 - Rounding fractional parts of dollar
Section 5703.056 - Mailing terms; delivery services; date or receipt
Section 5703.057 - Commissioner may require identifying information
Section 5703.058 - Deposit of tax payments within 30 days of receipt
Section 5703.059 - Electronic or telephonic tax filing
Section 5703.06 - Claims - compromise or installment payment agreement - innocent spouse relief
Section 5703.061 - Cancellation of debts under $50
Section 5703.07 - Bond of tax commissioner - duty to devote entire time to office
Section 5703.08 - Employee's bonds
Section 5703.081 - Discipline of department employee failing to comply with tax laws
Section 5703.09 - Compensation of board members
Section 5703.10 - Place of office - branch offices
Section 5703.11 - Business hours
Section 5703.12 - Annual report
Section 5703.13 - Quorum - orders
Section 5703.14 - Review of rules
Section 5703.141 - [Repealed]
Section 5703.15 - Designation of actions
Section 5703.16 - Rules and regulations
Section 5703.17 - Appointment and powers of agent, tax auditor agent, or tax auditor agent manager
Section 5703.18 - Procedural powers of commissioner and agents
Section 5703.19 - Right of tax commissioner to inspect books of taxpayer - penalty
Section 5703.20 - Power to require production of books by order or subpoena
Section 5703.21 - Prohibition against divulging information - information acquired as result of audit
Section 5703.211 - Rules for tracking database searches
Section 5703.22 - Decisions of department
Section 5703.23 - Attorney general or prosecuting attorney shall aid in investigations or hearings
Section 5703.24 - Action for damages by taxpayer
Section 5703.25 - Returns, claims, and reports need not be sworn to - perjury statement
Section 5703.26 - Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document
Section 5703.261 - Payment with nonnegotiable or dishonored instrument - penalty
Section 5703.262 - Commissioner may designate documents that must be signed by preparers - penalties
Section 5703.263 - Prohibited conduct by tax preparer; power of commissioner
Section 5703.27 - Duty to answer questions
Section 5703.28 - Contempt proceedings for disobedience
Section 5703.29 - Fees of officers and witnesses
Section 5703.30 - Payment of expenses and witness fees
Section 5703.31 - Appearance of officers - payment of expenses
Section 5703.32 - Depositions
Section 5703.33 - Copy of testimony to be received in evidence
Section 5703.34 - Compulsory testimony - privilege against prosecution
Section 5703.35 - Furnishing of blanks - extension of time for filing reports
Section 5703.36 - Commissioner to obtain information
Section 5703.37 - Service of notice or order
Section 5703.371 - Foreign corporations - designation of secretary of state as agent
Section 5703.38 - Denial of injunction
Section 5703.39 - Writ of mandamus - injunction
Section 5703.40 - Interchange of information with other states, United States or Canada
Section 5703.41 - Interchange of information between tax commissioner and other officers
Section 5703.42 - Annual report
Section 5703.43 - Duty of agents to report and testify
Section 5703.44 - Forfeiture for ordering agent to violate law
Section 5703.45 - Agent's acts imputed to principal
Section 5703.46 - Each day's failure to comply a separate offense
Section 5703.47 - Definition of federal short term rate
Section 5703.48 - Report describing effect of tax expenditures on general revenue fund
Section 5703.49 - Internet site for tax information
Section 5703.50 - Taxpayer rights definitions
Section 5703.51 - Written information and instructions for taxpayers
Section 5703.52 - Problem resolution officers - continuing education - evaluating employees
Section 5703.53 - Opinions on prospective tax liability
Section 5703.54 - Action for damages by taxpayer
Section 5703.55 - Display of social security number
Section 5703.56 - Sham transactions
Section 5703.57 - Ohio business gateway steering committee
Section 5703.58 - Time limit for assessments - extension by lawful stay
Section 5703.60 - Petition for reassessment
Section 5703.65 - Central sales and use tax registration system not to be used for other taxes
Section 5703.70 - Refund application procedures
Section 5703.75 - Taxes and refunds under one dollar
Section 5703.76 - Electronic fund transfers for political subdivisions
Section 5703.77 - Credit account balances
Section 5703.80 - Property tax administration fund
Section 5703.82 - Tax discovery data system
Section 5703.85 - Quarterly report by tax commissioner
Section 5703.90 - Assessments for the unpaid taxes
Section 5703.91 - Failure of corporation to report or pay taxes or fees
Section 5703.92 - Exercising powers after articles of incorporation or certificate of authority canceled; penalty
Section 5703.93 - Reinstatement after cancellation
Section 5703.94 - Qualifications for out-of-state disaster business or employee
Section 5703.95 - [Repealed]
Section 5703.99 - Penalty