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 5703.052. 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 fifty dollars

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 [Repealed]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 5703.27. 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 5703.99. Penalty