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Ohio Rev. Code § 5703.50

Taxpayer rights definitions

Official textcodes.ohio.govlast amended

As used in sections 5703.50 to 5703.53 of the Revised Code:

# (A)

"Tax" includes only those taxes imposed on tangible personal property listed in accordance with Chapter 5711. of the Revised Code, taxes imposed under Chapters 5733., 5736., 5739., 5741., 5747., and 5751. of the Revised Code, and the tax administered under sections 718.80 to 718.95 of the Revised Code.

# (B)

"Taxpayer" means a person subject to or potentially subject to a tax including an employer required to deduct and withhold any amount under section 5747.06 of the Revised Code.

# (C)

"Audit" means the examination of a taxpayer or the inspection of the books, records, memoranda, or accounts of a taxpayer for the purpose of determining liability for a tax.

# (D)

"Assessment" means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90, 5711.26, 5711.32, 5733.11, 5736.09, 5739.13, 5741.11, 5741.13, 5747.13, or 5751.09 of the Revised Code.

# (E)

"County auditor" means the auditor of the county in which the tangible personal property subject to a tax is located.

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In this chapter (40 sections)
  1. 5703.031 · Enforcement of board of tax appeals orders
  2. 5703.31 · Appearance of officers - payment of expenses
  3. 5703.32 · Depositions
  4. 5703.33 · Copy of testimony to be received in evidence
  5. 5703.34 · Compulsory testimony - privilege against prosecution
  6. 5703.35 · Furnishing of blanks - extension of time for filing reports
  7. 5703.36 · Commissioner to obtain information
  8. 5703.37 · Service of notice or order
  9. 5703.38 · Denial of injunction
  10. 5703.39 · Writ of mandamus - injunction
  11. 5703.40 · Interchange of information with other states, United States…
  12. 5703.41 · Interchange of information between tax commissioner and other…
  13. 5703.42 · Annual report
  14. 5703.43 · Duty of agents to report and testify
  15. 5703.44 · Forfeiture for ordering agent to violate law
  16. 5703.45 · Agent's acts imputed to principal
  17. 5703.46 · Each day's failure to comply a separate offense
  18. 5703.47 · Definition of federal short term rate
  19. 5703.48 · Report describing effect of tax expenditures, property tax…
  20. 5703.49 · Internet site for tax information
  21. 5703.50 · Taxpayer rights definitions
  22. 5703.051 · Procedure for certificate of abatement
  23. 5703.51 · Written information and instructions for taxpayers
  24. 5703.052 · Tax refund fund
  25. 5703.52 · Problem resolution officers - continuing education -…
  26. 5703.053 · What constitutes timely filing
  27. 5703.53 · Opinions on prospective tax liability
  28. 5703.054 · Form of filing required documents
  29. 5703.54 · Action for damages by taxpayer
  30. 5703.055 · Rounding fractional parts of dollar
  31. 5703.55 · Display of social security number
  32. 5703.056 · Mailing terms; delivery services; date or receipt
  33. 5703.56 · Sham transactions
  34. 5703.057 · Commissioner may require identifying information
  35. 5703.058 · Deposit of tax payments within 30 days of receipt
  36. 5703.58 · Time limit for assessments - extension by lawful stay
  37. 5703.059 · Electronic or telephonic tax filing
  38. 5703.60 · Petition for reassessment
  39. 5703.061 · Cancellation of debts under $50
  40. 5703.65 · Central sales and use tax registration system not to be used…
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