Ohio Admin. Code 5703-1-01 - Information exchange with other states

Under authority of section 5703.40 of the Revised Code, 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 will provide for the mutual exchange of information with such other state;

A record of such information so exchanged shall will be maintained by the division of this department concerned with such exchange, either sending or receiving such information, for a period of four years from the date of exchange;

Such information received from another state shall be is treated as confidential pursuant to the reciprocal agreement that exists between such other state and the state of Ohio.

Notes

Ohio Admin. Code 5703-1-01

Effective: 10/27/2023
Five Year Review (FYR) Dates: 6/27/2023 and 10/27/2028
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.40
Prior Effective Dates: 07/14/1955, 05/13/2018