Ohio § 5745.16
Full text of Ohio Ohio Revised Code § 5745.16, with citation guidance and answers to common questions.
§ 5745.16.
With respect to reports filed with the tax commissioner under this chapter, and any
other information gained in the performance of the tax commissioner's duties prescribed
by this chapter, the tax commissioner shall adopt rules governing the terms and conditions
under which such reports or information shall be available for inspection by properly
authorized officers, employees, or agents of the municipal corporation to which the
taxpayer's Ohio net income is apportioned under division (D) of section 5745.02 of the Revised Code . The rules shall prohibit disclosure of such reports or information to any person
other than a properly authorized officer, employee, or agent of a municipal corporation,
and shall provide for disclosure of only such information as is necessary, in the
opinion of the tax commissioner, for properly authorized officers, employees, or agents
of a municipal corporation to ascertain the share of a taxpayer's net income to be
apportioned to that municipal corporation. As used in this division, “ properly authorized officer, employee, or agent ” means an officer, employee, or agent of a municipal corporation who is authorized
by charter or ordinance of the municipal corporation to view or possess information
referred to in section 718.13 of the Revised Code .
Frequently Asked Questions About Ohio § 5745.16
What does Ohio Revised Code § 5745.16 cover?
Section 5745.16 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 § 5745.16?
A common citation format is "Ohio Revised Code § 5745.16" (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 § 5745.16 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.