Ohio § 5736.12
Full text of Ohio Ohio Revised Code § 5736.12, with citation guidance and answers to common questions.
§ 5736.12.
The tax commissioner may prescribe requirements for the keeping of records and other
pertinent documents, the filing of copies of federal income tax returns and determinations,
and computations reconciling federal income tax returns with the returns and reports
required by section 5736.04 of the Revised Code . The commissioner may require any person, by rule or notice served on that person,
to keep those records that the commissioner considers necessary to show whether, and
the extent to which, a person is subject to this chapter. Those records and other documents shall be open during business hours to the inspection
of the commissioner, and shall be preserved for a period of four years unless the
commissioner, in writing, consents to their destruction within that period, or by
order requires that they be kept longer. If such records are normally kept by the person electronically, the person shall
provide such records to the commissioner electronically at the commissioner's request.
Frequently Asked Questions About Ohio § 5736.12
What does Ohio Revised Code § 5736.12 cover?
Section 5736.12 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 § 5736.12?
A common citation format is "Ohio Revised Code § 5736.12" (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 § 5736.12 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.