Ohio § 5745.15
Full text of Ohio Ohio Revised Code § 5745.15, with citation guidance and answers to common questions.
§ 5745.15.
(A) Each taxpayer shall make its records, documents, returns, and reports open to inspection
by the tax commissioner during normal business hours, and shall preserve those records,
documents, returns, and reports for a period of three years after the date the return
or report, or return or report to which such a record or document pertains, was required
to be filed or actually was filed, whichever is later. The tax commissioner may consent in writing to the destruction of such records,
documents, returns, or reports within that three-year period. (B) The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred by law on the tax commissioner, the tax
commissioner may prescribe all forms required to be filed under those sections, adopt
rules that, in the opinion of the tax commissioner, are necessary to carry out those
sections, and appoint and employ such personnel as may be necessary to carry out the
tax commissioner's duties under those sections.
Frequently Asked Questions About Ohio § 5745.15
What does Ohio Revised Code § 5745.15 cover?
Section 5745.15 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 § 5745.15?
A common citation format is "Ohio Revised Code § 5745.15" (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 § 5745.15 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.