Ohio § 5703.04
Full text of Ohio Ohio Revised Code § 5703.04, with citation guidance and answers to common questions.
§ 5703.04.
The tax commissioner shall have the following powers, duties, privileges, and immunities
of the department of taxation: (A) All powers whatsoever of an inquisitorial nature as provided by law, including, the
right to inspect books, accounts, records, and memorandums, to examine persons under
oath, to issue orders or subpoenas for the production of books, accounts, papers,
records, documents, and testimony, to take depositions, to apply to a court for attachment
proceedings as for contempt, to approve vouchers for the fees of officers and witnesses,
and to administer oaths; provided that the powers referred to in this division of
this section shall be exercised by the board of tax appeals or by the tax commissioner
only in connection with the performance of the duties respectively assigned to each
under sections 5703.01 to 5703.09 , 5703.14 , and 5703.15 of the Revised Code ; (B) Appoint agents and prescribe their powers and duties as provided by section 5703.17 of the Revised Code ; (C) Confer and meet with officers of other states and officers of the United States on
any matters pertaining to their respective official duties as provided by law; (D) The immunity provided by section 5703.38 of the Revised Code ; (E) The rights of action provided by section 5703.39 of the Revised Code ; (F) The duties and powers mentioned in section 5703.41 of the Revised Code .
Frequently Asked Questions About Ohio § 5703.04
What does Ohio Revised Code § 5703.04 cover?
Section 5703.04 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 § 5703.04?
A common citation format is "Ohio Revised Code § 5703.04" (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 § 5703.04 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.