Ohio Statutes
§ 5703.18 — Procedural powers of commissioner and agents
Ohio § 5703.18
This text of Ohio § 5703.18 (Procedural powers of commissioner and agents) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5703.18 (2026).
Text
The tax commissioner and every agent provided for in section5703.17of the Revised Code may, for the purposes of the laws relating to taxation, administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses, and the production of books, accounts, papers, records, documents, and testimony.
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Legislative History
Effective: October 11, 1976 | Latest Legislation: House Bill 920 - 111th General Assembly
Nearby Sections
15
§ 5703.01
Department of taxation composition§ 5703.051
Procedure for certificate of abatement§ 5703.0510
Claiming tax credits; required documentation§ 5703.052
Tax refund fund§ 5703.053
What constitutes timely filing§ 5703.054
Form of filing required documents§ 5703.055
Rounding fractional parts of dollarCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5703.18, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5703.18.