Effective: October 11, 1976 Latest Legislation: House Bill 920 – 111th General Assembly 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.
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly 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 […]
Effective: October 11, 2013 Latest Legislation: House Bill 138 – 130th General Assembly (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, […]
Effective: March 17, 1989 Latest Legislation: House Bill 934 – 117th General Assembly 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 […]
Effective: March 17, 1989 Latest Legislation: House Bill 934 – 117th General Assembly 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, […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly 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 persons […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly 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 […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly 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 […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (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 […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) There is hereby created in the state treasury the tax refund fund, from which refunds shall be paid for taxes illegally or erroneously assessed or collected, or for any other reason overpaid, that are levied by Chapter 4301., 4305., 5726., 5728., […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly 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, 5741.10, 5743.05, 5743.53, […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly 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 […]
Effective: September 29, 2000 Latest Legislation: House Bill 612 – 123rd General Assembly 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 […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) As used in any section of the Revised Code that requires 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 […]
Effective: June 30, 2005 Latest Legislation: House Bill 66 – 126th General Assembly (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 number, […]
Effective: September 29, 2007 Latest Legislation: House Bill 119 – 127th General Assembly 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 […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (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, […]
Effective: September 28, 2006 Latest Legislation: House Bill 390 – 126th General Assembly (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 […]
Effective: September 6, 2012 Latest Legislation: House Bill 508 – 129th General Assembly 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 […]
Effective: November 26, 1982 Latest Legislation: Senate Bill 550 – 114th General Assembly 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 […]
