Ohio § 5703.21

§ 5703.21.

(A) Except as provided in divisions (B) and (C) of this section, no agent of the department

of taxation, except in the agent's report to the department or when called on to testify

in any court or proceeding, shall divulge any information acquired by the agent as

to the transactions, property, or business of any person while acting or claiming

to act under orders of the department.  Whoever violates this provision shall thereafter be disqualified from acting as

an officer or employee or in any other capacity under appointment or employment of

the department. (B)(1) For purposes of an audit pursuant to section 117.15 of the Revised Code , or an audit of the department pursuant to Chapter 117. of the Revised Code, or an

audit, pursuant to that chapter, the objective of which is to express an opinion on

a financial report or statement prepared or issued pursuant to division (A)(7) or

(9) of section 126.21 of the Revised Code, the officers and employees of the auditor

of state charged with conducting the audit shall have access to and the right to examine

any state tax returns and state tax return information in the possession of the department

to the extent that the access and examination are necessary for purposes of the audit.  Any information acquired as the result of that access and examination shall not

be divulged for any purpose other than as required for the audit or unless the officers

and employees are required to testify in a court or proceeding under compulsion of

legal process.  Whoever violates this provision shall thereafter be disqualified from acting as

an officer or employee or in any other capacity under appointment or employment of

the auditor of state. (2) For purposes of an internal audit pursuant to section 126.45 of the Revised Code , the officers and employees of the office of internal audit in the office of budget

and management charged with directing the internal audit shall have access to and

the right to examine any state tax returns and state tax return information in the

possession of the department to the extent that the access and examination are necessary

for purposes of the internal audit.  Any information acquired as the result of that access and examination shall not

be divulged for any purpose other than as required for the internal audit or unless

the officers and employees are required to testify in a court or proceeding under

compulsion of legal process.  Whoever violates this provision shall thereafter be disqualified from acting as

an officer or employee or in any other capacity under appointment or employment of

the office of internal audit. (3) As provided by section 6103(d)(2) of the Internal Revenue Code , any federal tax returns or federal tax information that the department has acquired

from the internal revenue service, through federal and state statutory authority,

may be disclosed to the auditor of state or the office of internal audit solely for

purposes of an audit of the department. (4) For purposes of Chapter 3739. of the Revised Code, an agent of the department of

taxation may share information with the division of state fire marshal that the agent

finds during the course of an investigation. (C) Division (A) of this section does not prohibit any of the following: (1) Divulging information contained in applications, complaints, and related documents

filed with the department under section 5715.27 of the Revised Code or in applications filed with the department under section 5715.39 of the Revised Code ; (2) Providing to the attorney general information the department obtains under division (J) of section 1346.01 of the Revised Code ; (3) Permitting properly authorized officers, employees, or agents of a municipal corporation

from inspecting reports or information pursuant to section 718.84 of the Revised Code or rules adopted under section 5745.16 of the Revised Code ; (4) Providing information regarding the name, account number, or business address of

a holder of a vendor's license issued pursuant to section 5739.17 of the Revised Code , a holder of a direct payment permit issued pursuant to section 5739.031 of the Revised Code , or a seller having a use tax account maintained pursuant to section 5741.17 of the Revised Code , or information regarding the active or inactive status of a vendor's license, direct

payment permit, or seller's use tax account; (5) Providing to a county auditor notices or documents concerning or affecting the taxable

value of property in the county auditor's county.  Unless authorized by law to disclose documents so provided, the county auditor shall

not disclose such documents; (6) Providing to a county auditor a sales or use tax return or audit information under section 333.06 of the Revised Code ; (7) Disclosing to a state or federal government agency, for use in the performance of

that agency's official duties in this state, information in the possession of the

tax commissioner necessary to verify compliance with any provision of the Revised

Code or federal law relating to that agency.  Unless disclosure is otherwise authorized by law, information provided to any state

or federal government agency under this section remains confidential and is not subject

to further disclosure; (8) Disclosing to a current or former employee, for use in preparation of the employee's

income tax return, the account number issued by the tax commissioner to an employer

for use in filing returns and making payments under section 5747.07 of the Revised Code .  The commissioner may require the employee to provide evidence of current or past

employment before such disclosure; (9) Publishing or disclosing the amount of revenue distributed to a county, municipal

corporation, township, school district, or any other political subdivision from any

tax or fund administered by the tax commissioner; (10) Disclosing to a county auditor information in or discovered pursuant to the property

tax relief screening system created in section 5703.83 of the Revised Code .