Ohio Admin. Code 5703-31-04 - Confidentiality statutes
(A)
Social security numbers:
5 U.S.C.
552a. , unless the individual was told that
the number would be disclosed;
(B)
"Bureau of
Criminal Investigation and Information" criminal records check results:
section
4776.04 of the Revised
Code;
(C)
Confidentiality and disclosure of returns and return
information: section 6103 of the Internal Revenue Code;
(D)
Unauthorized
disclosure of information: section 7213 of the Internal Revenue Code;
(E)
Unauthorized inspection of returns or return information: section 7213A of the
Internal Revenue Code;
(F)
Civil damages for unauthorized inspection or
disclosure of returns and return information: section 7431 of the Internal
Revenue Code;
(G)
Prohibition against divulging information: section
5703.21 of the Revised
Code;
(H)
Confidentiality of financial information regarding
personal property taxation: section
5711.101 of the Revised
Code;
(I)
Confidentiality of certain estate tax information:
section 5731.90 of the Revised
Code;
(J)
Confidentiality of annual franchise tax report:
division (G) of section
5733.03 of the Revised
Code;
(K)
Confidentiality of information resulting from
investigations: section
5739.35 of the Revised
Code;
(L)
Confidentiality of income tax information: division
(C) of section 5747.18 of the Revised
Code;
(M)
Confidentiality of commercial activity tax
information: section 5751.12 of the Revised
Code;
(N)
Confidentiality of information relating to opinions of
the tax commissioner: section
5703.53 of the Revised
Code;
(O)
Confidentiality of motor fuel tax information: section
5735.33 of the Revised
Code;
(P)
Confidentiality of use tax investigation information:
section 5741.24 of the Revised Code; and
(Q)
Confidentiality of cigarette tax information: section
5743.45 of the Revised
Code.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05, 1347.15, 5703.211
Rule Amplifies: 1347.15, 5703.211
Prior Effective Dates: 02/01/2011, 12/07/2021
Promulgated Under: 119.03
Statutory Authority: 1347.15, 5703.211
Rule Amplifies: 1347.15, 5703.211
Prior Effective Dates: 02/01/2011
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