Ohio § 5747.17
Full text of Ohio Ohio Revised Code § 5747.17, with citation guidance and answers to common questions.
§ 5747.17.
The tax commissioner may prescribe requirements as to the keeping of records and other
pertinent documents, and the filing of copies of federal income tax returns and determinations. The commissioner may require any person, by rule or notice served on such person,
to keep such records as the commissioner determines necessary to show whether or not
such person is liable, and the extent of liability, under this chapter or Chapter
5748. of the Revised Code, for tax or for the withholding of tax. Such records and other documents shall be open to the commissioner's inspection
during business hours 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.
Frequently Asked Questions About Ohio § 5747.17
What does Ohio Revised Code § 5747.17 cover?
Section 5747.17 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 § 5747.17?
A common citation format is "Ohio Revised Code § 5747.17" (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 § 5747.17 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.