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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5703.40 | Interchange of information with other states, United States or Canada.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5703 Department Of Taxation
 
Effective:
July 18, 1990
Latest Legislation:
Senate Bill 303 - 118th General Assembly
PDF:
Download Authenticated PDF
 

The department of taxation may adopt rules governing the interchange of information with the proper officer, board, department, ministry, or commission of any other state, the United States, any province of Canada, or Canada, and may, pursuant to such rules, furnish any information in its possession to any such officer, board, department, ministry, or commission under reciprocal arrangements by which the department shall receive like information from such officer, board, department, ministry, or commission. A member, deputy, employee, assistant, or agent of the department who furnishes such information pursuant to such rules and arrangement is not guilty of violating section 5703.21 or 5715.50 of the Revised Code.

Available Versions of this Section