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
A record of such information so exchanged
shall
Such information received from another state
shall be
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 5703.40
Prior Effective Dates: 07/14/1955, 05/13/2018
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