Ohio Admin. Code 5703-31-05 - Valid reasons for accessing confidential personal information
(A)
Performing the following functions constitute valid reasons for authorized
employees of the agency to access confidential personal information:
(1)
Responding to a
public records request;
(2)
Responding to a request from an individual for the
list of CPI the agency maintains on that individual;
(3)
Administering a
constitutional provision or duty;
(4)
Administering a
statutory provision or duty;
(5)
Administering an
administrative rule provision or duty;
(6)
Complying with
any state or federal program requirements;
(7)
Processing of
tax returns, including all submitted tax payments, and processing of refunds
due to taxpayers;
(8)
Auditing purposes;
(9)
Licensure or
permit processes;
(10)
Investigation or law enforcement purposes;
(11)
Administrative hearings;
(12)
Litigation,
complying with an order of the court, or subpoena;
(13)
Human resource
matters (e.g., hiring, promotion, demotion, discharge, salary/compensation
issues, leave requests/issues, time card approvals/issues);
(14)
Complying with
an executive order or policy;
(15)
Complying with
an agency policy or a state administrative policy issued by the department of
administrative services, the office of budget and management or other similar
state agency; or
(16)
Complying with a collective bargaining agreement
provision.
(B)
To the extent that the general processes described in
paragraph (A) of this rule do not cover the following circumstances, for the
purpose of carrying out specific duties of the Ohio department of taxation,
authorized employees would also have valid reasons for accessing CPI in these
following circumstances:
(1)
Working with the attorney general's office regarding
collection and compromise matters;
(2)
Developing,
implementing, or supporting agency computer systems;
(3)
Administering
programs to discover delinquent or noncompliant taxpayers;
(4)
Internal audit
functions and investigations;
(5)
Considering
taxpayer appeals of assessments and other findings of the tax commissioner and
drafting of final determinations from such appeals; and
(6)
Assisting other
agencies in their tax administration and compliance efforts as allowed under
Ohio law.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05, 1347.15, 5703.211
Rule Amplifies: 1347.15, 5703.211
Prior Effective Dates: 02/01/2011, 12/07/2016
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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