Ohio Administrative Code (Last Updated: January 12, 2021)

5703-1-03. Information exchange with federal government

Latest version.

Pursuant to the provisions of section 5703.40 of the Revised Code, the department of taxation under the jurisdiction of the tax commissioner may exchange, as authorized by law, information with the federal government and its instrumentalities.

Effective: 5/13/2018
Five Year Review (FYR) Dates: 2/12/2018 and 05/13/2023
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.40
Prior Effective Dates: 05/11/1943

                    
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