Ohio § 5703.50 Taxpayer rights definitions

Ohio Statutes

§ 5703.50 — Taxpayer rights definitions

Ohio § 5703.50

Title 57Taxation

Ch. 5703Department Of Taxation

This text of Ohio § 5703.50 (Taxpayer rights definitions) 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. § 5703.50 (2026).

Text

As used in sections5703.50to5703.53of 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 sections718.80to718.95of 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 section5747.06of 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 p

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As used in sections5703.50to5703.53of 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 sections718.80to718.95of 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 section5747.06of 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 section718.90,5711.26,5711.32,5733.11,5736.09,5739.13,5741.11,5741.13,5747.13, or5751.09of the Revised Code.

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