Legal Resources - Tax Rules

Tax Rules

This section of our Web site includes information on the current and proposed rules of the Department of Taxation, found in chapter 5703 of the Ohio Administrative Code.

Key rule resources

• Regulatory reform —The regulatory reform Web site allows interested parties to comment on proposed rule changes.
• Register of Ohio — The Register is a publication of the Legislative Service Commission that provides public notice and information about state agency rule-making proceedings.
• Joint Committee on Agency Rule Review (JCARR) — This legislative committee reviews administrative rules before they become effective.
• Final rules — A complete list of the Department of Taxation's rules, as compiled by the department, is found here.
• Ohio Administrative Code — The Ohio Administrative Code, as compiled by Lawriter LLC at the direction of the Legislative Service Commission, is found here.

 

Proposed rules

Draft Rules for Financial Institutions Tax (Effective January 1, 2014)

Please submit your comments or questions by June 7, 2013 regarding the proposed Financial Institutions Tax rules to:

Robert Koenig at (614) 466-1167 (Robert.Koenig@tax.state.oh.us)    – or –       
Vaughn Lombardo at (614) 995-0726 (Vaughn.Lombardo@tax.state.oh.us) 

• Rule 5703-XX-01: Electronic filing of annual or estimated tax reports and tax payments
• Rule 5703-XX-02:  Captive finance companies
• Rule 5703-XX-03:  Notification of change in ownership or applicability of chapter
• Rule 5703-XX-04:  Pawn shops and pawnbrokers
• Rule 5703-XX-05:  Reporting of total equity capital
• Rule 5703-XX-06:  General Situsing provision