Ohio Admin. Code 5703-1-14 - Succession of the tax commissioner's duties
(A) As used in this rule and as used in
division (I) of section
5703.05 of the Revised Code:
(1) "Absence" means a period of time declared
in writing as such by the commissioner during which the commissioner is away
from the office of commissioner and the commissioner ascertains the duties and
functions of the commissioner cannot be adequately performed by the
commissioner. "Absence" does not include a "vacancy in the office of
commissioner."
(2) "Disability"
means a medically determinable physical or mental impairment which can
reasonably be expected to result in death or to be of long-continued and
indefinite duration and which has been declared as such by a licensed medical
professional.
(3) "Recusal" means
the act of disqualifying oneself or withdrawing oneself from performing a duty
or function as commissioner.
(4)
"Vacancy in the office of commissioner" means that the commissioner has died,
has formally resigned, or has been formally terminated from the position of
commissioner and that a new commissioner has not been appointed by the governor
on either an interim or permanent basis. "Vacancy in the office of
commissioner" does not include an "absence."
(5) "Act as commissioner" means performing
the powers, duties and functions of the commissioner and exercising the
privileges and immunities of the commissioner including, but not limited to,
the powers, duties, functions, privileges, and immunities of the commissioner
described in Chapter 5703. of the Revised Code.
(6) "Familial relationship" means a
relationship in which the commissioner is a spouse, sibling, natural or
adoptive parent, or natural or adoptive child of a taxpayer or of a taxpayer's
representative.
(7) "Designated
deputy" means the deputy commissioner or deputy commissioners designated to act
as commissioner by the commissioner pursuant to division I of section
5703.05 of the Revised Code and
pursuant to paragraph (B) of this rule.
(B) If the commissioner designates not more
than two deputy commissioners to act as commissioner pursuant to division I of
section 5703.05 of the Revised Code,
such designation shall
will be accomplished by journal entry. In the event
that more than one deputy commissioner is designated, the journal entry
shall
will
prescribe the order of precedence between the two deputy commissioners. The
commissioner may vacate such journal entry at any time. In the event that the
commissioner vacates such journal entry, the commissioner may, by journal
entry, designate a different deputy commissioner or deputy commissioners to act
as commissioner pursuant to division I of section
5703.05 of the Revised
Code.
(C) In the event of
disability of the commissioner or vacancy in the office of commissioner,
it shall be the duty of the designated
deputy to
will
act as commissioner and to assume the administration of such office. The
designated deputy shall
will act as commissioner only until, in the event of
disability, the disability no longer exists, or, in the event of a
vacany
vacancy
in the office of commissioner, a new commissioner is appointed by the governor.
Such actions shall be
are performed in the name of the designated
deputy.
(D) In the event of a
recusal of the commissioner, it shall be the duty
of the designated deputy to
will act as commissioner and to assume the
administration of such office only to the extent as is necessary for such
designated deputy to resolve any matter over which the commissioner is or was
not able to act as commissioner due to the recusal of the commissioner. Such
actions shall be
are performed in the name of the designated
deputy.
(E) In the event of absence
of the commissioner, it shall be the duty
of the designated deputy to
will act as commissioner and to assume the
administration of such office only to the extent as is necessary for such
designated deputy to resolve any matter over which the commissioner is or was
not able to act as commissioner due to the absence of the commissioner. Such
actions shall be
are made under the name of the tax commissioner and
not the designated deputy.
(F) If
the commissioner has a familial relationship with a taxpayer or a
representative of a taxpayer such that acting as commissioner on a matter
involving that taxpayer or representative would create a conflict of interest
in violation of section
102.03 the Revised Code, the
commissioner shall
will recuse himself or herself from acting as
commissioner with respect to that matter.
(G) When there has been a recusal by the tax
commissioner on a matter, the actions of an employee with respect to that
matter shall be
are performed under the authority of the designated
deputy. In such cases, where it would normally be necessary for that employee
to communicate with the commissioner, it shall be
the duty of that
the employee
to
will
communicate with the designated deputy, and it shall
be the duty of the designated deputy to
will act as
commissioner with respect to that matter.
(H) This rule shall
does not
be construed to supercede the governor's
authority to appoint a commissioner or to remove a commissioner as otherwise
provided by law. Any designation made by the commissioner under paragraph (B)
of this rule terminates when a new commissioner or a new governor is placed
into office.
Notes
Promulgated Under: 119.
Statutory Authority: 5703.05
Rule Amplifies: 5703.01, 5703.04, 5703.05
Prior Effective Dates: 03/29/2001
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