Ohio § 718.13
Full text of Ohio Ohio Revised Code § 718.13, with citation guidance and answers to common questions.
§ 718.13.
(A) Any information gained as a result of returns, investigations, hearings, or verifications
required or authorized by this chapter or by a charter or ordinance of a municipal
corporation levying an income tax pursuant to this chapter is confidential and not
a public record under section 149.43 of the Revised Code , and no person shall access or disclose such information except in accordance with
a proper judicial order or in connection with the performance of that person's official
duties or the official business of the municipal corporation as authorized by this
chapter or the charter or ordinance authorizing the levy. The tax administrator of the municipal corporation or a designee thereof may furnish
copies of returns filed or otherwise received under this chapter and other related
tax information to the internal revenue service, the tax commissioner, and tax administrators
of other municipal corporations. (B) This section does not prohibit a municipal corporation from publishing or disclosing
statistics in a form that does not disclose information with respect to particular
taxpayers. (C) A municipal corporation may provide tax information related to municipal income tax
revenues derived from a transformational major sports facility mixed-use project district,
as authorized under section 123.281 of the Revised Code , to the department of taxation and the fiscal officer of a governmental agency, as
defined in division (F) of section 123.28 of the Revised Code , that owns, or holds a sufficient ownership in, a major sports facility located within
the territorial boundaries of a transformational major sports facility mixed-use project
district.
Frequently Asked Questions About Ohio § 718.13
What does Ohio Revised Code § 718.13 cover?
Section 718.13 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 § 718.13?
A common citation format is "Ohio Revised Code § 718.13" (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 § 718.13 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.