Ohio § 5703.19
Full text of Ohio Ohio Revised Code § 5703.19, with citation guidance and answers to common questions.
§ 5703.19.
(A) To carry out the purposes of the laws that the tax commissioner is required to administer,
the commissioner or any person employed by the commissioner for that purpose, upon
demand, may inspect books, accounts, records, and memoranda of any person or public
utility subject to those laws, and may examine under oath any officer, agent, or employee
of that person or public utility. If such books, accounts, records, or memoranda are kept electronically or available
in an electronic format, the person or public utility shall provide such records to
the commissioner electronically or in an electronic format at the commissioner's request. Any person other than the commissioner who makes a demand pursuant to this section
shall produce the person's authority to make the inspection. (B) If a person or public utility receives at least ten days' written notice of a demand
made under division (A) of this section and refuses to comply with that demand, a
penalty of five hundred dollars shall be imposed upon the person or public utility
for each day the person or public utility refuses to comply with the demand. Penalties imposed under this division may be assessed and collected in the same
manner as assessments made under Chapter 3769., 4305., 5727., 5728., 5733., 5735.,
5736., 5739., 5743., 5745., 5747., 5749., 5751., or 5753., or sections 718.90 , 3734.90 to 3734.9014, of the Revised Code .
Frequently Asked Questions About Ohio § 5703.19
What does Ohio Revised Code § 5703.19 cover?
Section 5703.19 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5703.19?
A common citation format is "Ohio Revised Code § 5703.19" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5703.19 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.