us-oh/stat
Ohio Rev. Code § 5703.211
Rules for tracking database searches
# (A)
The tax commissioner shall adopt rules under Chapter 119. of the Revised Code that, except as otherwise provided in division (B) of this section, require that any search of any of the databases of the department of taxation be tracked so that administrators of the database or investigators can identify each account holder who conducted a search of the database.
# (B)
The rules adopted under division (A) of this section shall not require the tracking of any search of any of the databases of the department conducted by an account holder in any of the following circumstances:
# (1)
The search occurs as a result of research performed for official agency purposes, routine office procedures, or incidental contact with the information, unless the search is specifically directed toward a specifically named individual or a group of specifically named individuals.
# (2)
The search is for information about an individual, and it is performed as a result of a request by that individual for information about that individual.
Source: view the official text
In this chapter (40 sections)
- 5703.051 · Procedure for certificate of abatement
- 5703.51 · Written information and instructions for taxpayers
- 5703.052 · Tax refund fund
- 5703.52 · Problem resolution officers - continuing education -…
- 5703.053 · What constitutes timely filing
- 5703.53 · Opinions on prospective tax liability
- 5703.054 · Form of filing required documents
- 5703.54 · Action for damages by taxpayer
- 5703.055 · Rounding fractional parts of dollar
- 5703.55 · Display of social security number
- 5703.056 · Mailing terms; delivery services; date or receipt
- 5703.56 · Sham transactions
- 5703.057 · Commissioner may require identifying information
- 5703.058 · Deposit of tax payments within 30 days of receipt
- 5703.58 · Time limit for assessments - extension by lawful stay
- 5703.059 · Electronic or telephonic tax filing
- 5703.60 · Petition for reassessment
- 5703.061 · Cancellation of debts under $50
- 5703.65 · Central sales and use tax registration system not to be used…
- 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
- 5703.081 · Discipline of department employee failing to comply with tax…
- 5703.82 · Tax discovery data system
- 5703.83 · Property tax relief screening 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…
- 5703.93 · Reinstatement after cancellation
- 5703.94 · Qualifications for out-of-state disaster business or employee
- 5703.99 · Penalty
- 5703.211 · Rules for tracking database searches
- 5703.261 · Payment with nonnegotiable or dishonored instrument - penalty
- 5703.262 · Commissioner may designate documents that must be signed by…
- 5703.263 · Prohibited conduct by tax preparer; power of commissioner
- 5703.371 · Foreign corporations - designation of secretary of state as…
- 5703.0510 · Claiming tax credits; required documentation