Ohio § 718.84

§ 718.84.

(A) Any information gained as a result of returns, investigations, hearings, or verifications

required or authorized by sections 718.80 to 718.95 of the Revised Code is confidential and not a public record under section 149.43 of the Revised Code , and no person shall disclose such information, except for official purposes, in

accordance with a proper judicial order, or as provided in section 4123.271 or 5703.21 of the Revised Code .  The tax commissioner may furnish the internal revenue service with copies of returns

filed.  This section does not prohibit the publication of statistics in a form which does

not disclose information with respect to particular taxpayers. (B) In May and December of each year, the tax commissioner shall provide each tax administrator

with the following information for every taxpayer that had municipal taxable income

apportionable to the municipal corporation under this chapter on tax returns filed

with the commissioner under sections 718.80 to 718.95 of the Revised Code in the preceding five or seven months, respectively: (1) The taxpayer's name, address, and federal employer identification number; (2) The taxpayer's apportionment ratio for, and amount of municipal taxable income apportionable

to, the municipal corporation pursuant to section 718.82 of the Revised Code ; (3) The amount of any pre-2017 net operating loss carryforward utilized by the taxpayer; (4) Whether the taxpayer requested that any overpayment be carried forward to a future

taxable year; (5) The amount of any credit claimed under section 718.94 of the Revised Code . (C) Not later than thirty days after each distribution made to municipal corporations

under section 718.83 of the Revised Code , the tax commissioner shall provide to each municipal corporation a report stating

the name and federal identification number of every taxpayer that made estimated payments

that are attributable to the municipal corporation and the amount of each such taxpayer's

estimated payment. (D) Not later than the thirty-first day of January of each year, every municipal corporation

having taxpayers that have made the election allowed under section 718.80 of the Revised Code shall provide to the tax commissioner, in a format prescribed by the commissioner,

the name and mailing address of up to two persons to whom the municipal corporation

requests that the commissioner send the information described in divisions (B) and

(C) of this section.  The commissioner shall not provide such information to any person other than a person

who is designated to receive the information under this section and who is employed

by the municipal corporation or by a tax administrator, as defined in section 718.01 of the Revised Code , that administers the municipal corporation's income tax, except as may otherwise

be provided by law. (E)(1) The tax commissioner may adopt rules that further govern the terms and conditions

under which tax returns filed with the commissioner under this chapter, and any other

information gained in the performance of the commissioner's duties prescribed by this

chapter, shall be available for inspection by properly authorized officers, employees,

or agents of the municipal corporations to which the taxpayer's net profit is apportioned

under section 718.82 of the Revised Code . (2) 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 . (F)(1) If, upon receiving the information described in division (B) of section 718.91 of the Revised Code or division (B) or (C) of this section, a municipal corporation discovers that it

has additional information in its possession that could result in a change to a taxpayer's

tax liability, the municipal corporation may refer the taxpayer to the tax commissioner

for an audit.  Such referral shall be made on a form prescribed by the commissioner and shall include

any information that forms the basis for the referral. (2) Upon receipt of a referral under division (F)(1) of this section, the commissioner

shall review the referral and may conduct an audit of the taxpayer that is the subject

of the referral based on the information in the referral and any other relevant information

available to the commissioner. (3) Nothing in division (F) of this section shall be construed as forming the sole basis

upon which the commissioner may conduct an audit of a taxpayer. (4) Nothing in this chapter shall prohibit a municipal corporation from filing a writ

of mandamus if the municipal corporation believes that the commissioner has violated

the commissioner's fiduciary duty as the administrator of the tax levied by the municipal

corporation.