Ohio § 5703.50
Full text of Ohio Ohio Revised Code § 5703.50, with citation guidance and answers to common questions.
§ 5703.50.
As used in sections 5703.50 to 5703.53 of the Revised Code : (A) “ Tax ” includes only those taxes imposed on tangible personal property listed in accordance
with Chapter 5711. of the Revised Code, taxes imposed under Chapters 5733., 5736.,
5739., 5741., 5747., and 5751. of the Revised Code, and the tax administered under sections 718.80 to 718.95 of the Revised Code . (B) “ Taxpayer ” means a person subject to or potentially subject to a tax including an employer
required to deduct and withhold any amount under section 5747.06 of the Revised Code . (C) “ Audit ” means the examination of a taxpayer or the inspection of the books, records, memoranda,
or accounts of a taxpayer for the purpose of determining liability for a tax. (D) “ Assessment ” means a notice of underpayment or nonpayment of a tax issued pursuant to section 718.90 , 5711.26 , 5711.32 , 5733.11 , 5736.09 , 5739.13 , 5741.11 , 5741.13 , 5747.13 , or 5751.09 of the Revised Code . (E) “ County auditor ” means the auditor of the county in which the tangible personal property subject
to a tax is located.
Frequently Asked Questions About Ohio § 5703.50
What does Ohio Revised Code § 5703.50 cover?
Section 5703.50 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 § 5703.50?
A common citation format is "Ohio Revised Code § 5703.50" (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 § 5703.50 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.