Ohio § 5747.18
Full text of Ohio Ohio Revised Code § 5747.18, with citation guidance and answers to common questions.
§ 5747.18.
The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner
may: (A) Prescribe all forms required to be filed pursuant to this chapter; (B) Adopt such rules as the commissioner finds necessary to carry out this chapter; (C) Appoint and employ such personnel as are necessary to carry out the duties imposed
upon the commissioner by this chapter. Any information gained as the result of returns, investigations, hearings, or verifications
required or authorized by this chapter is confidential, and no person shall disclose
such information, except for official purposes, or as provided by section 3125.43 , 4123.271 , 4123.591 , 4141.163 , 4141.28 , 4507.023 , 5101.182 , or 5703.21 of the Revised Code , or in accordance with a proper judicial order. The tax commissioner may furnish the internal revenue service with copies of returns
or reports filed and may furnish the officer of a municipal corporation charged with
the duty of enforcing a tax subject to Chapter 718. of the Revised Code with the names,
addresses, and identification numbers of taxpayers who may be subject to such tax. A municipal corporation shall use this information for tax collection purposes only. This section does not prohibit the publication of statistics in a form which does
not disclose information with respect to individual taxpayers.
Frequently Asked Questions About Ohio § 5747.18
What does Ohio Revised Code § 5747.18 cover?
Section 5747.18 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 § 5747.18?
A common citation format is "Ohio Revised Code § 5747.18" (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 § 5747.18 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.