Under authority of Revised Code 5703.40, it is hereby ordered that all divisions of this Department may exchange any or all data or other information which this Department may have before it, other than that secured from the Federal government or from some other state, with state departments of any other state of the United States which administer the tax laws of such state under the following circumstances and conditions:
A reciprocal agreement with the tax administering authority of each other state shall be authorized by journal entry of the Tax Commissioner, providing for the mutual exchange of information with such other state;
A record of such information so exchanged shall be maintained by the division of this Department concerned with such exchange, either sending or receiving such information;
Such information received from another state shall be treated as confidential pursuant to the reciprocal agreement that exists between such other state and the State of Ohio.
(former TX-5-01); Eff
Rule promulgated under: RC 5703.14